TaxTMI 
TaxTMI 
Monthly GST Return Time Limit Section 39(4) to Section 39(11)
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....M GSTR-6. containing the details of tax invoices on which credit has been received and those issued under section 20, through the common portal either directly or from a Facilitation Centre notified by the Commissioner Within 13 days after the end of such month Monthly GST Return by registered non-resident taxable person [Section 39(5) Read with rule 63 of CGST Rule] Every registered non-residen....
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....ver is earlier. [ Rule 63 ] Note - Non- Resident Taxpayers need to file return in Form GSTR-5 for the period for which they have obtained registration within a period of seven days after the date of expiry of registration. In case, validity of registration is more than one month, monthly return (s) should be) should be filed by 13th of the month (applicable from October 2022) and 20th of the mont....
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....1) or section 39(2) or section 39(3) or section 39(5), shall pay to the Government the tax due as per such return not later than the last date on which he is required to furnish such return. * GST Return to be furnished compulsorily even if there is no supply during the tax period [Section 39(8)] : Every registered person who is required to furnish a return under section 39(l) or section 39(2)....
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....s Act: Provided that no such rectification of any omission or incorrect particulars shall be allowed after the due date for furnishing of return for the month of September or second quarter following the end of the financial year, or the actual date of furnishing of relevant annual return, whichever is earlier. * Furnishing of GST Return not to be allowed if GST Return of previous tax periods ....