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1. What is GST Return?

GST return in lay man terms is defined as a document through which the tax authorities are able calculate a taxpayer liabilities towards the government for the betterment of the nation

Under GST, a registered dealer has to file GST returns that include:

  • Purchases
  • Sales
  • Output GST (On sales)
  • Input tax credit (GST paid on purchases)

The foremost requirement to fill a GST return is to provide GST complient Sales and Purchase chalans.

2. Who should file GST Returns?

Any business establishment working in India has to file a total of 26 GST per year, the amount may vary according to different aspect of the firms,

GST has been divided into multiple types of sub GST which allow specific type of merchants to file unique forms.

3. What are the different types of GST Returns?

Here is a list of all the returns to be filed as prescribed under the GST Law along with the due dates.

As per the CGST Act subject to changes by CBIC Notifications
Return Form Particulars Frequency Due Date
GSTR-1 Details of outward supplies of taxable goods and/or services affected Monthly 11th* of the next month with effect from October 2018 *Previously, the due date was 10th
GSTR-2
Suspended
Details of inward supplies of taxable goods and/or services affected claiming the input tax credit. Monthly 15th of the next month
GSTR-3
Suspended
Monthly return on the basis of finalization of details of outward supplies and inward supplies along with the payment of tax. Monthly 20th of the next month
GSTR-3B Simple Return in which summary of outward supplies along with Input Tax Credit is declared and payment of tax is affected by taxpayer Monthly 20th of the next month
GSTR-4 Return for a taxpayer registered under the composition levy quarterly 18th of the month succeeding quarter
GSTR-5 Return for a Non-Resident foreign taxable person Monthly 20th of the next month
GSTR-6 Return for an Input Service Distributor Monthly 13th of the next month
GSTR-7 Return for authorities deducting tax at source. Monthly 10th 0f the next month
GSTR-8 Details of supplies effected through e-commerce operator and the amount of tax collected Monthly 10th of the next month
GSTR-9 Annual Return for a Normal Taxpayer Annually 31st December of next financial year*
GSTR-9A Annual Return a taxpayer registered under the composition levy abytime during the year Annually 31st December of next financial year*
GSTR-10 Final Return Once, when GST Registration is cancelled or surrendered Within three months of the date of cancellation or date of cancellation order, whichever is later.
GSTR-11 Details of inward supplies to be furnished by a person having UIN and claiming a refund Monthly 28th of the month following the month for which statement is filed