The Goods and Services Tax Network has enabled a new feature to show return filling frequency on GST Portal for the Taxpayers.
Now a taxpayer / GST registered person can check its return filling frequency. This feature will help check the frequency of return filing and related allied compliances frequency of the current as well as for the previous financial year.
Steps for checking the return filing frequency are as follows:
- Go to https://services.gst.gov.in/services/searchtp
- Enter the GSTIN for which you want to check the frequency and enter the captcha
- Go to the bottom of the page and click on ‘Show Return Filling Frequency’
After the above, the return frequency will be depicted on the GST portal in the table as given below:
For ready reference of our readers the due dates of filing of GST returns for QRMP and non QRMP taxpayers is as under:
Due Dates under QRMP Scheme
Invoice Furnishing Facility (IFF)
The Invoice Furnishing Facility (IFF) allows small taxpayers to upload their invoices for both 1st and 2nd months of the quarter. The IFF can not be filed after Due Date (13th of Next Month) such left out invoices will be reported in Next IFF/GSTR-1 as the case may be. IFF Contain data related to B2B Invoices and B2B Credit/Debit Notes only
Form PMT-06
The taxpayer has to deposit tax using form PMT-06 by the 25th of the following month, for the first and second months of the quarter. The taxpayers can pay their monthly tax liability either in the Fixed Sum Method (FSM), also popular as 35% challan method, or use the Assessment Method (SAM).
GSTR-1 (quarterly)
The due dates for GSTR-1 are based on your turnover. Businesses with sales of up to Rs.5 crore have an option to file quarterly returns under the QRMP scheme which need to be filed by 13th of the month following the relevant quarter.
GSTR-3B (quarterly)
GSTR-3B is a self-declared summary GST return filed quarterly for QRMP scheme. It can be furnished on 22nd or 24th of the month succeeding such quarters based on the state of the taxpayer. In case of delay interest and late fee will apply.
Due Dates under Non-QRMP Scheme
GSTR-1(Monthly)
The GSTR-1 is a monthly return of outward supplies of a taxpayer, which has to be submitted by the 11th of Next Month.
GSTR-3B (Monthly)
GSTR-3B is a summary return to be filed by all taxpayers alongwith payment of due tax , except those registered under the composition scheme, every month, which has to be submitted by the 20th of Next Month.
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