GST registered businesses typically have to file three returns per month (GSTR-1, GSTR-2 and GSTR-3) in each state where they operate. An annual GST return is also required. This means a business will have to complete 37 returns per annum in each state where they are trading.
There are 29 states in India – although the state of Jammu and Kashmir has not implemented GST.
Important GST return deadlines are listed below:
Indian GST return deadlines
The Indian tax authorities require tax payers to reconcile their GST invoices with their customers and suppliers via the online clearing system. The monthly process is as follows:
Tax payers should remit any net GST due on the 20th of the month following the reporting month. This is done with the submission of form GSTR-3.
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