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here to refer the Forms
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Return of outward and inward supplies by the registered person (other than ISD, non-resident, a Note: A registered ► ► ◆ ◆ ► ► ◆ ◆ ✽ ✽ ✽ ✽ ✽ |
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(1) |
Monthly return of outward and inward supplies by registered persons (other than ISD, non-resident, a person |
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(2) |
Person |
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(3) |
A |
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(4) |
An ISD shall file monthly return within 13 days after the end of such month in Form GSTR-6. |
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(5) |
A non-resident taxable |
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(6) |
The |
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(7) |
Tax |
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(8) |
Every |
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(9) |
Rectification (other than error discovered by tax authorities) in monthly/ ► ► |
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(10) |
If return/details of outward supplies for any previous periods has not been filed then current return cannot be filed unless specified |
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40 |
First return: Outward supplies made from the date on which he became liable |
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41 |
Availment of ITC: Credit of ITC can be |
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► Furnishing annual return for FY 17-18 ► |
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45 |
Registered The persons whose registration has been |
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46 |
Notice to return defaulters u/s 39, 44 & 45 can be issued to file return within 15 |
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Levy of late fee: On failure to file details u/s 37, 39, 44, 45 or 52 within However, |
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GST practitioner: Approved GST practitioner may be authorised to file details Manner |
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