GSTR–3B is a month to month summary return which is filed by the taxpayer by the 20th of the following month. GSTR-3B is related to supplies made amid the month alongside GST towards being paid, input tax credit claimed, purchases on which reverse charge is applicable, and so on, and furthermore makes an arrangement for the payment of taxes, for the applicable month.
GSTR – 1 is a month to month or quarterly return which is filed by the taxpayer to reveal particulars of their outward supplies that is sales, for the month, alongside their tax liability. In this form the invoice wise particulars are needed to be uploaded which the Government could keep a check on each transaction; this structures the reason for the recipient of supplies towards accepting the same and takes the suitable input tax credit.
The due date of filing Form GSTR 1 & 3B for the month of April 2019, has been extended for cyclone-hit districts of Odisha.
The Government of India, Ministry of Finance, in a wide notification dated on 11th May 2019, has stated that the due date for filing FORM GSTR-1 as well as GSTR-3B for the month of April 2019, for the registered individuals has been extended in the cyclone hit area of Odisha.
In the district of Angul, Balasore, Bhadrak, Puri, Dhenkanal, Ganjam, Jagatsinghpur, Kendrapara, Jajpur, Khordha, Keonjhar, Nayagarh, Mayurbhanj, and Cuttack in the State of Odisha, the last date for filing details of outward supply of goods or services or both in FORM GSTR-1 for April 2019, by the registered individuals has been extended to 10th June, 2019, whose principal place of carrying out business falls within the above-mentioned districts.
Click here to know more about "Recent GST Amendments"
In the district of Angul, Balasore, Bhadrak, Puri, Dhenkanal, Ganjam, Jagatsinghpur, Kendrapara, Jajpur, Khordha, Keonjhar, Nayagarh, Mayurbhanj, and Cuttack in the State of Odisha, the last date for filing return in FORM GSTR-3B for April 2019 by the registered individuals has been extended to 20th June, 2019, whose principal place of carrying out business falls within the above-mentioned districts.
Leave a Comment
Previous Comments