Key steps for filing sales tax returns in Georgia:

1. Register for a Sales Tax Permit: Obtain authorization to collect sales tax.

2. Collect Sales Tax: Apply the correct state and local tax rates at point of sale.

3. Maintain Detailed Records: Keep comprehensive sales and tax collection records.

4. File Sales Tax Returns: Submit returns via the Georgia Tax Center (GTC) by the due date.

5. Submit Payment: Pay owed sales tax electronically through GTC before the due date.

6. Review Confirmation: Verify receipt of confirmation for filed returns and payments.

Deadlines based on filing frequency:

• Monthly: Due by the 20th of the following month.

• Quarterly: Due by the 20th after quarter end.

• Annually: Due by January 20, 2025.

Timely filing avoids penalties and ensures compliance.