Module Objectives
After completing this module, you will understand:
♦ Overview of Returns
♦ Creation & submission of the monthly GSTR 1 & GSTR 2
♦ Create GSTR 3
♦ Identify who files GSTR 4, GSTR 5, GSTR 6, GSTR 7 & GSTR 8 and its periodicity
♦ Ledger
— Electronic Cash Ledger (ECL)
— Electronic Credit Ledger
— Tax Liability Register
— Mismatch Reports
— Utilise cash & ITC
Some Highlights
Overview of GST Returns
GSTR 1, GSTR 2, & GSTR 3: Due Date for Filing
GSTR 4, GSTR 5, & GSTR 6: Due Date for Filing
Please note: The tax period for the monthly deadlines is the previous calendar month
GSTR 7, GSTR 8, & GSTR 9: Due Date for Filing
What is the due date for payment of GST for the month of July 2017?