GSTR 3B DECEMBER 2020 DUE DATES

Due dates for filling of GST returns for the period December is listed below:

After the recent changes in GST the dates of return filing has a slightest difference based on the states where the business is situated. The due dates of return filing can be different for two different states which is shown below:

Type of Return	Period of Return	Turnover of the Taxpayer/ Type of Taxpayer	State where Principal place of Business is Situated	Due date for Return Filing
GSTR 3B	DECEMBER 2020	LESS OR UPTO ₹ 5 CRORE	Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana and Andhra Pradesh, the Union territories of Daman and Diu, Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands and Lakshadweep	22^th JANUARY 2021
GSTR 3B	DECEMBER 2020	LESS OR UPTO ₹ 5 CRORE	Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand and Odisha, the Union territories of Jammu and Kashmir, Ladakh, Chandigarh and Delhi	24^th JANUARY 2021
GSTR 3B	DECEMBER 2020	MORE THAN ₹ 5 CRORE	ALL STATES	20^th JANUARY 2021
GSTR 1	DECEMBER 2020	FOR REGULAR TAXPAYER	ALL STATES	11^th JANUARY 2021
GSTR 1	DECEMBER 2020	FOR QRMP TAXPAYER	ALL STATES	13^th JANUARY 2021

Comments

GSTR 3B VS GSTR 1 & ITC COMPARISON SHEET

Outward Supply and ITC Comparison Sheet is a sheet that shows the difference of outward supplies filed in GSTR 1 VS GSTR 3B and the difference between your claimed ITC in GSTR 3B vs ITC in GSTR 2B. Usually the ITC Comparison sheet was visible in the Return Dashboard next to GSTR 2A, but after introduction of GSTR 2B the ITC Comparison sheet is no longer can be accessed from return dashboard. Here are the Steps from where you can access the ITC Comparison sheet easily. Go to www.gst.gov.in Login with your credentials. Click on Services next to Dashboard on the top bar Click on Returns next to ledgers from the drop down menu In the drop down menu right hand side you can see Tax liabilities & ITC comparison sheet. Below is the image for better understanding. Then select Financial year for which you want to download the comparison sheet and click on search Then your comparison sheet will get open and will be visible as shown below in the image. You can also Download Excel file

New GST Rates amid 12th July 50th GST council Meeting

GGST rates Increased or Decreased The 50th GST council meeting that took place on 12th July Tuesday has the below outcomes: ITEMS/PARTICULARS/PRODUCTS/SERVICES CURRENT GST RATES ( OLD RATES) MODIFIED GST RATES ( NEW RATES) Quarziba Medicine 12% NIL ( Not Taxable) FSMP (Medicines & Food for special Medical Purposes. 12% NIL ( Not Taxable) Imitation (Copying/duplicity) of Zari Thread 12% 5% LD slag 18% 5% Uncooked/Unfried snack pellets 18% 5% Fish Soluble paste 18% 5% Private Satellite Launch Service 18% NIL ( Not Taxable) Food and beverages when sold with Cinema Ticket. 18% 5% Gaming /Horse Racing / Casino 18% 28% Cess on Utility Vehicles (If certain Paramete

Types of GST REGISTRATION

There are 7 types of Registration Under GST or we can say that A Tax payer can get registered by 7 ways under GST Portal or GST Regime. Normal Taxpayer Visit - https://www.gst-return-filling.com/2023/03/gst-registration-essential-documents.html Tax Deductor at Source (TDS) Tax Collector at source (TCS) Non resident Taxable person Non resident Online Service Provider GST Practitioner UN Bodies, Embassies or Other Notified Person

GST TAX RETURNS - GSTR 1, GSTR 3B, GSTR 2B, GSTR 2A, GSTR 4, GSTR 9, GSTR 9A,QRMP SCHEME, IFF

Search This Blog