{"id":8324,"date":"2022-11-08T12:48:33","date_gmt":"2022-11-08T12:48:33","guid":{"rendered":"https:\/\/www.klickongstworld.com\/blog\/?p=8324"},"modified":"2022-11-08T13:14:57","modified_gmt":"2022-11-08T13:14:57","slug":"8324-2","status":"publish","type":"post","link":"https:\/\/www.klickongstworld.com\/blog\/8324-2\/","title":{"rendered":"Important Changes in Return Filing Process"},"content":{"rendered":"<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.klickongstworld.com\/blog\/wp-content\/uploads\/2022\/11\/gstr-1.jpg\" alt=\"\" width=\"400\" height=\"645\" class=\"alignnone size-full wp-image-8338\" srcset=\"https:\/\/www.klickongstworld.com\/blog\/wp-content\/uploads\/2022\/11\/gstr-1.jpg 400w, https:\/\/www.klickongstworld.com\/blog\/wp-content\/uploads\/2022\/11\/gstr-1-186x300.jpg 186w\" sizes=\"(max-width: 400px) 100vw, 400px\" \/><\/p>\n<p align=\"justify\">Central Board of Indirect Taxes &amp; Customs (<strong>&#8220;CBIC&#8221;<\/strong>) has made the following Important Changes in Return Filing Process.<\/p>\n<div align=\"justify\">\n<ul>\n<li>Taxpayers need to file previous tax periods GSTR-1 before filing current period GSTR-1<\/li>\n<li>GSTR-1 for the current period need to be filed before filing GSTR-3B for the said tax period<\/li>\n<\/ul>\n<\/div>\n<p align=\"justify\"><strong><br \/>\nWhat is FORM GSTR-1?<\/strong><\/p>\n<p align=\"justify\">FORM GSTR-1 is a statement of outward supplies which is filed:<\/p>\n<div align=\"justify\">\n<ul>\n<li>On Quarterly basis by QRMP taxpayers<\/li>\n<li>On Monthly basis by other taxpayers<\/li>\n<\/ul>\n<\/div>\n<p align=\"justify\"><strong><br \/>\nWhen should you file FORM GSTR-1?*<\/strong><\/p>\n<div align=\"justify\">\n<ul>\n<li>All taxpayers (other than QRMP taxpayers) must file FORM GSTR-1 every month on or before 11th of the next month<\/li>\n<li>QRMP taxpayers, have to file quarterly FORM GSTR-1 by the 13th of the month following the relevant quarter<\/li>\n<\/ul>\n<\/div>\n<p align=\"justify\"><em><br \/>\nFor more details, please refer to Section 37 (4) and 39 (10) of CGST Act 2017, read with <a href=\"https:\/\/www.klickongstworld.com\/uploads\/SGST\/1664503530.pdf\">Notification No. 18\/2022<\/a>&#8211; Central tax dated September 28, 2022 and GSTN Advisory dated October 21, 2022<\/em><\/p>\n<p align=\"justify\"><strong><em>*Late filing of GSTR-1 will attract late fee<\/em><\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>2022\/06\/cbic-logo-new-1.jpg<\/p>\n","protected":false},"author":1,"featured_media":7535,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2],"tags":[],"_links":{"self":[{"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/posts\/8324"}],"collection":[{"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/comments?post=8324"}],"version-history":[{"count":12,"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/posts\/8324\/revisions"}],"predecessor-version":[{"id":8340,"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/posts\/8324\/revisions\/8340"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/media\/7535"}],"wp:attachment":[{"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/media?parent=8324"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/categories?post=8324"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/tags?post=8324"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}