Articles compiles due date of furnishing GSTR -7- Return for Tax Deducted at Source, GSTR-8- Statement for Tax Collected at source, GSTR-1-Details of Outward supplies of goods or services, GSTR-6-Return for Input Service Distributor, GSTR-4-Quarterly return for registered person opting for composition scheme, GSTR-3B-Summary details of month return and GSTR-1-Details of Outward supplies of goods or services
GST Compliance Checklist for the month of April 2019
| SL. No. | GST Form | Form Name | Due Date | Description |
| 1 | GSTR -7 | Return for Tax Deducted at Source | 10th April 2019 | To be furnished by persons required to deduct TDS |
| 2 | GSTR-8 | Statement for Tax Collected at source | 10th April 2019 | To be furnished by persons required to collect TCS |
| 3 | GSTR-1 | Details of Outward supplies of goods or services | 11th April 2019 | To be filed by Taxpayers having Turnover more than 1.5 Crores for the month of March’19
NOTE: Last chance to furnish any invoice or CN/DN pertaining to F.Y. 2017-2018. |
| 4 | GSTR-6 | Return for Input Service Distributor | 13th April 2019 | To be filed by Input Service Distributor |
| 5 | GSTR-4 | Quarterly return for registered person opting for composition scheme. | 18th April 2019 | To be filed by Composition Dealers for the period Jan’19 to Mar’19. |
| 6 | GSTR-3B | Summary details of month return | 20th April 2019 | To be filed by Taxpayers for the month of March’19.
NOTE: Last chance to claim Input Tax Credit pertaining to F.Y. 2017-2018. |
| 7 | GSTR-1 | Details of Outward supplies of goods or services | 30th April 2019 | To be filed by Taxpayers having Turnover less than 1.5 Crores for the period Jan’19 to Mar’19
NOTE: Last chance to furnish any invoice or CN/DN pertaining to F.Y. 2017-2018. |
Few Important things to be done in April 2019: –
- Opting for Monthly/Quarterly Return for F.Y. 2019-20
- Furnishing of Letter of Undertaking for F.Y. 2019-20
- Avail missing Input Tax Credit pertaining to F.Y. 2017-18 in Mar’19 GSTR-3B Return
- Furnish any adjustment document (CN/DN) in March’19 GSTR-1 Return
Note – This is for information only. For exact details of changes, the notification/Circular may please be referred to, as and when they are issued.
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