Important dates in December 2019 for compliance under GST are as follows: –
|
Due date |
Forms | Period |
Description |
|
December 10, 2019 |
GSTR-7 |
November 2019 | Return for Tax Deducted at source to be filed by Tax Deductor |
| December 10, 2019 |
GSTR-8 |
November 2019 | E-Commerce Operator registered under GST liable to TCS |
| December 11, 2019 |
GSTR-1 |
November 2019 | Taxpayers having an aggregate turnover of More than Rs. 1.50 Crores or opted to file Monthly Return |
| December 13, 2019 |
GSTR-6 |
November 2019 | Every Input Service Distributor (ISD) |
| December 20, 2019 |
GSTR-5 & 5A |
November 2019 | Non-resident ODIAR services provider file Monthly GST Return |
| December 20, 2019 |
GSTR-3B |
November 2019 | All registered persons to pay GST and file Monthly Summary GST Return |
|
December 31, 2019 |
GSTR-9 |
Financial Year 2017-18 | Taxpayers having an aggregate Turnover of more than Rs. 2 Crores or opted to file Annual Return |
|
December 31, 2019 |
GSTR-9C |
Financial Year 2017-18 |
Reconciliation Statement/ Audit Report for Taxpayers having a Turnover of more than Rs. 2 crores |
