What Is GSTR-2 And What Are The Details Required To Be Furnished In GSTR-2?
- Blog|GST & Customs|
- 1026 Views
- 2 Min Read
- By Taxmann
- Last Updated on 2 December, 2022
Who is Required to File GSTR-2?
How GSTR-2 is to be Filed?
GSTR-2 is to be filed in FORM GSTR-2 electronically through the Common Portal (www.gst.gov.in) either directly or through using services of GSPs or ASPs like Taxmann’s one solution.
Due Date for Filing of GSTR-2:
• GSTR-2 has to file on or before 15th of the following month. But GIC decides to extend the due date of filing of GSTR-2 for month of July and August, 2017 to Sept 25, 2017 and Oct 10, 2017 respectively.
Penalty for Non-Furnishing of Return:
A penalty of Rs.100 per day is applicable for late filing of GST return under both CGST and SGST Act. The penalty would be payable for the period in which the taxpayer has failed to furnish the return. The maximum penalty would be up to a maximum of Rs.5000.
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