Tuesday, June 6, 2017

due date of gst returns

  • GSTR-1: 10th of the subsequent month
  • GSTR-2: 15th of the subsequent month
  • GSTR-3: 20th of the subsequent month, this return form is auto-populated. It will be available for submission along with the payment.
  • GSTR-4: 18th of the month succeeding quarter
  • GSTR-5: 20th of the subsequent month
  • GSTR-6: 13th of the subsequent month
  • GSTR-7: 10th of the subsequent month
  • GSTR-8: 10th of the subsequent month
  • GSTR-9: 31st December of next financial year
  • GSTR-10: Within three months of the date of cancellation or date of cancellation order, whichever is later.
  • GSTR-11: 28th of the month following the month for which statement is filed





> CGST (Central GST) Input Tax Credit is Set off against liability
A) CGST and IGST
B) SGST and IGST
C) IGST, CGST, SGST

Ans: A


> IGST (integrated GST) Input Tax Credit is Set off against liability
A) CGST and IGST
B) SGST and IGST
C) IGST, CGST, SGST

Ans: C

> SGST (State GST) Input Tax Credit is Set off against liability
A) CGST and IGST
B) SGST and IGST
C) IGST, CGST, SGST

Ans: B

> Any input credit balance of CGST, after setting off tax liability towards CGST
A) can be used to set off against SGST
B) cannot be used to set off against SGST

Ans: B


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