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:
- 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
Frequency of return filing
Due date of return filing
Details of the outward supplies of the taxable goods and or services
11th of Subsequent of that month
13th of Subsequent of that quarter
(If opted under the QRMP scheme)
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.
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 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
Statement cum challan to make a tax payment by a taxpayer registered under the composition scheme under Section 10 of the CGST Act.
18th of the month succeeding the quarter of the specific financial year.
Returns to be filed by the taxpayer that is registered under the composition scheme under Section 10 of the CGST Act
30th of the month succeeding a financial year.
Returns to be filed by a Non-resident taxable person
20th of the subsequent month
To be filed by the input service distributor to distribute the eligible input tax credit
13th of the subsequent month
Is filed by the government authorities
10th of the subsequent month
Details of supplies that are affected through the e-commerce operators and the amount of tax that is collected at the source by them.
10th of the subsequent month
Annual return for a normal taxpayer
31st December of the next financial year
Certified reconciliation statement
31st December of the financial year
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
Details of the inward supplies are furnished by a person who has UIN and also claims a refund.
28th of the month that is following the month for which the statement was filed