Time and again various reliefs and extensions have been provided by the Government to the taxpayers to compliance with the statutory regulations. In case you do not miss the due dates for filing of GST Returns in the month of July, 2021. So, we have made a detailed blog for the same.
Who can compliance under Section 80C?
Filing Of GSTR-3B
a) Taxpayers having Aggregate Annual turnover of more than Rs. 5 crores in the preceding Financial Year
[wptb id=10280]
b) Taxpayers having aggregate turnover upto Rs. 5 crores in preceding FY (Group A)
[wptb id=10281]
Group A States: Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana and Andhra Pradesh. Even more, the Union territories of Daman and Diu, Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands and Lakshadweep
Also Read: Quarterly Return Monthly Payment Scheme Under GST
c) Taxpayers having aggregate turnover upto Rs. 5 crores in preceding FY (Group B)
[wptb id=10283]
Group B States: Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam. Furthermore, West Bengal, Jharkhand and Odisha, the Union territories of Jammu and Kashmir, Ladakh, Chandigarh and Delhi
Filing of GSTR-1
a) Taxpayers having aggregate turnover exceeding Rs. 5 crore in preceding Financial Year and has not opted for QRMP Scheme.
[wptb id=10286]
b) Taxpayers having aggregate turnover exceeding Rs. 5 crore in preceding Financial Year and has opted for QRMP Scheme.
[wptb id=10292]
Filing of Returns by Non Resident Tax Payers, ISD, TDS & TCS Taxpayers
[wptb id=10289]
Also Read: How To Calculate GST?