What is Form GSTR-11?
Form GSTR-11 is to be filed by persons who have been assigned a Unique Identity Number (UIN). It is a statement of inward supply of goods or services or both received by an UIN holder.
Who needs to file Form GSTR-11?
Persons having Unique Identification Number (UIN) are required to file Form GSTR-11.
By when do I need to file Form GSTR-11?
Form GSTR-11 is to be filed on Quarterly basis. However, the form is not mandatory to be filed for such period in which there is no inward supplies received by such UIN holder. However, before claiming refund through Form GST RFD-10, filing of Form GSTR-11 is necessary for that relevant quarter.
Is there any due date to file Form GSTR-11?
There is no due date for Filing of Form GSTR-11. UIN holder can file Form GSTR-11 any time after end of the relevant Quarter
|Form No. 24||Annual return of ‘Salaries’ under Section 206 of Income Tax Act, 1961||Annual|
|Form No. 26||Annual return of deduction of tax under section 206 of Income Tax Act, 1961 in respect of all payments other than ‘Salaries’||Annual|
|Form No. 27||Statement of deduction of tax from interest, dividend or any other sum payable to certain persons||Quarterly|
|Form No. 27E||Annual return of collection of tax under section 206C of Income Tax Act, 1961||Annual|
|Form No. 24Q||Quarterly statement for tax deducted at source from ‘Salaries’||Quarterly|
|Form No. 26Q||Quarterly statement of tax deducted at source in respect of all payments other than ‘Salaries’||Quarterly|
|Form No. 27Q||Quarterly statement of deduction of tax from interest, dividend or any other sum payable to non-residents||Quarterly|
|Form No. 2 7EQ||Quarterly statement of collection of tax at source||Quarterly|
What are the due dates for filing quarterly TDS Returns?
The due dates for filing quarterly TDS returns, both electronic and paper are as under:
|Quarter||Due Date for Form Nos. 24Q & 26Q||Due Date for Form No. 27Q||Due Date for Form No. 27EQ|
|April to June||15 July||15 July||15 July|
|July to September||15 October||15 October||15 October|
|October to December||15 January||15 January||15 January|
|January to March||15 May||15 May||15 May|