Returns under GST Law

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Returns under GST Law

Every taxable person as part of his compliance shall also need to file returns with the respective governments.  While return for SGST shall be filed with state government, return for CGST and IGST shall be filed with Central government.  The following are the prescribed returns and time periods for different taxable persons:

Statecommissioneratedivision range jurisdiction
PunjabjalandarBathinda-I NewRANGE-IAll the Assessees to the Right side of Mall Road starting from Hanuman Chowk to Bathinda Railway Station, turning right towards Mall Godown Road towards Over Pass Road, leading towards Partap Nagar turning right towards State Bank of Patiala (SBOP) going through to Behman Road till outer limit of Bathinda Municipal limit.
PunjabjalandarBathinda-I NewRANGE-IIAll the Assessees to the Left side of Mall Road starting from Hanuman Chowk to Bathinda Railway Station turning right towards Mall Godown Road towards Over Pass Road leading towards Partpa Nagar turning right towards State Bank of Patiala (SBOP) going through to Behman Road till outer limit of Bathinda. Municipal limit.
PunjabjalandarBathinda-I NewTALWANDI SABOAll the Assessee falling under Talwandi Sabo Block except Maur Block of Bathinda District.
PunjabjalandarBathinda-I NewMAURAll the Assessee falling under Maur Block part of Talwandi Sabo sub Division of Bathinda district.
PunjabjalandarBathinda-I NewSANGATAll the Assessee falling under Bathinda sub-Division except Bathinda City Municipal Limit to the Mansa-Maur-Bathinda-Guniana Road including areas pertaining to Sangat Block of Bathinda District.
PunjabjalandarBathinda-II NewRANGE-IAll the assessees falling under the areas left side of Bibi Wala Road starting from Fauji Chowk leading to Bibi Wala.
PunjabjalandarBathinda-II NewRANGE-IIAll the assessees falling under the areas right side of Bibi Wala Road starting from Fauji Chowk leading to Bibi Wala.
PunjabjalandarBathinda-II NewRAMPURAAll the assessees falling under the areas of Block Rampura of Bathinda District.
PunjabjalandarBathinda-II NewPHULAll the assessee falling under the areas of Phool Sub Division except Rampura Block of Bathinda sub Division of Bathinda District.
PunjabjalandarBathinda-II NewNATHANAAll the assessee falling under Nathana Block of Bathinda Sub Division including areas of Bathinda sub Division pertaining to the right side of Mansa-Maur-Bathinda-Guniana Road falling under GST Division-I Bathinda except areas under Municipal limit of Bathinda City.
PunjabLudhianaBathinda-I NewRANGE-IAll the Assessees to the Right side of Mall Road starting from Hanuman Chowk to Bathinda Railway Station, turning right towards Mall Godown Road towards Over Pass Road, leading towards Partap Nagar turning right towards State Bank of Patiala (SBOP) going through to Behman Road till outer limit of Bathinda Municipal limit.
PunjabLudhianaBathinda-I NewRANGE-IIAll the Assessees to the Left side of Mall Road starting from Hanuman Chowk to Bathinda Railway Station turning right towards Mall Godown Road towards Over Pass Road leading towards Partpa Nagar turning right towards State Bank of Patiala (SBOP) going through to Behman Road till outer limit of Bathinda. Municipal limit.
PunjabLudhianaBathinda-I NewTALWANDI SABOAll the Assessee falling under Talwandi Sabo Block except Maur Block of Bathinda District.
PunjabLudhianaBathinda-I NewMAURAll the Assessee falling under Maur Block part of Talwandi Sabo sub Division of Bathinda district.
PunjabLudhianaBathinda-I NewSANGATAll the Assessee falling under Bathinda sub-Division except Bathinda City Municipal Limit to the Mansa-Maur-Bathinda-Guniana Road including areas pertaining to Sangat Block of Bathinda District.
PunjabLudhianaBathinda-II NewRANGE-IAll the assessees falling under the areas left side of Bibi Wala Road starting from Fauji Chowk leading to Bibi Wala.
PunjabLudhianaBathinda-II NewRANGE-IIAll the assessees falling under the areas right side of Bibi Wala Road starting from Fauji Chowk leading to Bibi Wala.
PunjabLudhianaBathinda-II NewRAMPURAAll the assessees falling under the areas of Block Rampura of Bathinda District.
PunjabLudhianaBathinda-II NewPHULAll the assessee falling under the areas of Phool Sub Division except Rampura Block of Bathinda sub Division of Bathinda District.
PunjabLudhianaBathinda-II NewNATHANAAll the assessee falling under Nathana Block of Bathinda Sub Division including areas of Bathinda sub Division pertaining to the right side of Mansa-Maur-Bathinda-Guniana Road falling under GST Division-I Bathinda except areas under Municipal limit of Bathinda City.

Annual Return (GSTR-9)

  • All Regular and Compounding taxpayers to file Annual Return
  • Last date – 31st December following the end of the financial year
  • Simpler Annual Return for Compounding taxpayers & those taxpayers who are not required to get their accounts audited
  • Annual Return to be accompanied with a statement showing reconciliation of information as per Returns with information as per annual audited accounts
  • Reconciliation statement to be filed by taxpayers who are required to get accounts audited under Section 44AB of the Income Tax Act, 1961

 

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