GST Return Filing

GST Return filings - starting from Rs 499/- Only

GST Return filings

Once the businesses have a valid GST registration number, then irrespective of the threshold limit they have to file GST returns.

A GST return is a document containing details of all income/sales and/or expense/purchase which a taxpayer (every GSTIN) is required to file with the tax administrative authorities. This is used by tax authorities to calculate net tax liability.

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

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

Who is required to file GST Returns?

  • A person having a valid GSTIN has to compulsorily file the GST returns.
  • a person whose annual turnover is crossing Rs. 20 lakh has to obtain a GST registration and file the GST returns mandatorily.
  • In the cases of Special states, the limit for the annual turnover is Rs.10 lakh.

What are the different types of GST returns and their due dates?

Type of Returns
Purpose
Frequency of return filing
Due date of return filing

GSTR 1

Details of the outward supplies of the taxable goods and or services

Monthly

11th of Subsequent of that month

 

 

Quarterly

13th of Subsequent of that quarter

 

 

(If opted under the QRMP scheme)

 

GSTR 3B

Simple returns in which a summary of the outward supplies along with the input tax credit that is declared and the payment of the tax is affected by the taxpayer.

Monthly

20th of that subsequent month – For taxpayers with an aggregate turnover in the previous financial year more than Rs 5 crore or otherwise eligible but still opting out of the QRMP scheme.
22nd of next month for taxpayers in category X states/UTs and 24th of next month for taxpayers in category Y states/UTs  – For the taxpayers with aggregate turnover equal to or below Rs 5 crore.

 

 

Quarterly

22nd of month next to the quarter for taxpayers in category X states/UTs and 24th of month next to the quarter for taxpayers in category Y states/Uts -For the taxpayers with aggregate turnover equal to or below Rs 5 crore, eligible and remain opted into the QRMP scheme

 

 

 

Category X: Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana or Andhra Pradesh or the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands and Lakshadweep.

 

 

 

Category Y: Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha or the Union Territories of Jammu and Kashmir, Ladakh, Chandigarh and New Delhi

CMP 08

Statement cum challan to make a tax payment by a taxpayer registered under the composition scheme under Section 10 of the CGST Act.

Quarterly

18th of the month succeeding the quarter of the specific financial year.

GSTR 4

Returns to be filed by the taxpayer that is registered under the composition scheme under Section 10 of the CGST Act

Annually

30th of the month succeeding a financial year.

GSTR 5

Returns to be filed by a Non-resident taxable person

Monthly

20th of the subsequent month

GSTR 6

To be filed by the input service distributor to distribute the eligible input tax credit

Monthly

13th of the subsequent month

GSTR 7

Is filed by the government authorities

Monthly

10th of the subsequent month

GSTR 8

Details of supplies that are affected through the e-commerce operators and the amount of tax that is collected at the source by them.

Monthly

10th of the subsequent month

GSTR 9

Annual return for a normal taxpayer

Annually

31st December of the next financial year

GSTR 9C

Certified reconciliation statement

Annually

31st December of the financial year

GSTR 10

Is filed by the taxpayer whose GST registration is canceled

Once the GST registration is canceled or surrendered

Within 3 months of the date of cancellation or the date of cancellation order whichever is earlier

GSTR 11

Details of the inward supplies are furnished by a person who has UIN and also claims a refund.

Monthly

28th of the month that is following the month for which the statement was filed

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