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1. What is GST Return?
A return is a document containing details of income which a taxpayer is required to file with the tax administrative authorities. This is used by tax authorities to calculate tax liability.
Under GST, a registered dealer has to file GST returns that include:
- Output GST (On sales)
- Input tax credit (GST paid on purchases)
To file GST returns, GST compliant sales and purchase invoices are required.
2. Who should file GST Returns?
In the GST regime, any regular business has to file two monthly returns and one annual return. This amounts to 26 returns in a year.
The beauty of the system is that one has to manually enter details of one monthly return – GSTR-1. The other return GSTR 3B will get auto-populated by deriving information from GSTR-1 filed by you and your vendors.
There are separate returns required to be filed by special cases such as composition dealers.
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|
|Details of inward supplies of taxable goods and/or services affected claiming the input tax credit.||Monthly|
|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|
|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 of 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 anytime 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|