GST Return – What is GST Return? Who Should File, Due Dates & Types of GST Returns
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All registered businesses have to file monthly or quarterly and an annual GST return based on the type of business. All these GSTR filings are done online on the GST portal. In this article, we cover the following topics
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.
To file GST returns or for GST filing, check out gst.cleartax.in website that allows import of data from various ERP systems such as Tally, Busy, custom excel, to name a few. Moreover, there is option to use desktop app for Tally users to directly upload data and filing.
2. Who should file GST Returns?
In the GST regime, any regular business having more than Rs.5 crore as annual aggregate turnover has to file two monthly returns and one annual return. This amounts to 26 returns in a year.
The number of GSTR filings vary for quarterly GSTR-1 filers under QRMP scheme. The number of GSTR filings online for them is 9 in a year, including the GSTR-3B and annual return.
There are separate returns required to be filed by special cases such as composition dealers whose number of GSTR filings is 5 in a year.
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.
GST filings as per the CGST Act subject to changes by CBIC Notifications
Simple return in which summary of outward supplies along with input tax credit is declared and payment of tax is affected by the taxpayer.
Monthly
20th of the next month from the month of January 2021 onwards^
Staggered^^ from the month of January 2020 onwards upto December 2020.*
*Previously 20th of the next month for all taxpayers.
Quarterly
22nd or 24th of the month next to the quarter***
^20th of next 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.
^^ 1. 20th of next month for taxpayers with an aggregate turnover in the previous financial year more than Rs 5 crore.
2. For the taxpayers with aggregate turnover equal to or below Rs 5 crore, 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, eligible and remain opted into 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
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 (supplier of goods) and CGST (Rate) notification no. 02/2019 dated 7th March 2020 (Supplier of services)
Return for a taxpayer registered under the composition scheme under section 10 of the CGST Act (supplier of goods) and CGST (Rate) notification no. 02/2019 dated 7th March 2020 (Supplier of services).
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.
* Subject to changes by Notifications/ Orders
** Statement of self-assessed tax by composition dealers – same as the erstwhile form GSTR-4, which is now made an annual return with effect from FY 2019-2020 onwards.
Here is a video to understand who should file GST Return and by when should it be filed –
4.Upcoming Due Dates to file GST Returns
The due dates for filing GST returns can be extended by issuing orders or notifications. Here, we have got for you the list of upcoming GST returns due dates you must not miss!
Below is the GST Calendar for Every Return from October 2020-March 2021 :
GSTR-1
Quarterly Filing
(Annual turnover up to Rs 1.5 crore can opt for quarterly filing**)
Quarter
Due date
Oct-Dec 2020
13th January 2021
Jan-Mar 2021
13th April 2021
**Such taxpayers can also make use of IFF to upload B2B invoices or documents every month.
Monthly Filing
(Annual turnover of more than Rs 1.5 crore must file monthly)
Month
Due Date
October 2020
11th November 2020
November 2020
11th December 2020
December 2020
11th January 2021
January 2021
11th February 2021
February 2021
11th March 2021
March 2021
11th April 2021
GSTR-2 and GSTR-3
The filing of these forms is currently suspended.
GSTR-3B
GSTR-3B is a summary return to be filed by all taxpayers except those registered under the composition scheme, every month. However, from 1st January 2021, there is also quarterly filing option provided to taxpayers with annual aggregate tunrover of up to Rs.5 crore, opting for the QRMP scheme.
For October 2020 to December 2020
Category of Taxpayer
Period
Due Date*
Aggregate turnover exceeding Rs 5 crore in the previous financial year
October 2020
20th November 2020
November 2020
20th December 2020
December 2020
20th January 2021
Aggregate turnover less than or equal to Rs 5 crore in the previous financial year
October 2020
For category X states/UT:
22nd November 2020
For category Y states/UT:
24th November 2020
November 2020
For category X states/UT:
22nd December 2020
For category Y states/UT:
24th December 2020
December 2020
For category X states/UT:
22nd January 2021
For category Y states/UT:
24th January 2021
*Last date to file without a late fee
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.
From January 2021 to March 2021
Aggregate turnover exceeding Rs.5 crore in the previous financial year
Period
Due Date
January 2021
20th February 2021
February 2021
20th March 2021
March 2021
20th April 2021
Aggregate turnover up to Rs.5 crore in the previous financial year
(1) Not opting for the QRMP scheme
Period
Due Date
January 2021
20th February 2021
February 2021
20th March 2021
March 2021
20th April 2021
(2) Opting for the QRMP scheme
Quarter
Due date
Jan-Mar 2021
For category X states/UT:
22nd April 2021*
For category Y states/UT:
24th April 2021*
*Pay tax on a monthly basis by 25th of the consequent month for the first two months of the quarter.
CMP-08
Period (Quarterly)
Due date
Oct-Dec 2020
18th January 2021
Jan-Mar 2021
18th April 2021
GSTR-4
Due date to file GSTR-4 return for the FY 2019-20 is further extended to 31st October 2020 from 31st August 2020.
Due date to file GSTR-4 return for the FY 2020-21 is 30th April 2021.
GSTR-5
Summary of outward taxable supplies and tax payable by the non-resident taxable persons:
Period (Monthly)
Due Date
October 2020
20th November 2020
November 2020
20th December 2020
December 2020
20th January 2021
January 2021
20th February 2021
February 2021
20th March 2021
March 2021
20th April 2021
GSTR-5A
Summary of outward taxable supplies and tax payable by Online Information and Database Access or Retrieval Services (OIDAR) provider:
Period (Monthly)
Due Date
October 2020
20th November 2020
November 2020
20th December 2020
December 2020
20th January 2021
January 2021
20th February 2021
February 2021
20th March 2021
March 2021
20th April 2021
GSTR-6
Details of Input Tax Credit (ITC) received and distributed by an Input Service Distributor (ISD):
Period (Monthly)
Due Date
October 2020
13th November 2020
November 2020
13th December 2020
December 2020
13th January 2021
January 2021
13th February 2021
February 2021
13th March 2021
March 2021
13th April 2021
GSTR-7
Summary of Tax Deducted at Source (TDS) and deposited under GST laws:
Period (Monthly)
Due Date
October 2020
10th November 2020
November 2020
10th December 2020
December 2020
10th January 2021
January 2021
10th February 2021
February 2021
10th March 2021
March 2021
10th April 2021
GSTR-8
Summary of Tax Collected at Source (TCS) by e-commerce operators under GST laws:
Period (Monthly)
Due Date
October 2020
10th November 2020
November 2020
10th December 2020
December 2020
10th January 2021
January 2021
10th February 2021
February 2021
10th March 2021
March 2021
10th April 2021
Below is the GST Calendar for Every Return upto September 2020:
GSTR-1
Quarterly Filing
(Annual turnover up to Rs 1.5 crore can opt for quarterly filing)
Quarter
Due date
Last date to file without a late fee
Jan-Mar 2020
30th April 2020
17th July 2020
Apr-Jun 2020
31st July 2020
3rd August 2020
Jul-Sept 2020
31st October 2020
31st October 2020
Monthly Filing
(Annual turnover of more than Rs 1.5 crore must file monthly)
Month
Due Date
Last date to file without a late fee
January 2020
11th February 2020
11th February 2020
February 2020
11th March 2020
11th March 2020
March 2020
11th April 2020
10th July 2020
April 2020
11th May 2020
24th July 2020
May 2020
11th June 2020
28th July 2020
June 2020
11th July 2020
5th August 2020
July 2020
11th August 2020
11th August 2020
August 2020
11th September 2020
11th September 2020
September 2020
11th October 2020
11th October 2020
GSTR-2 and GSTR-3
The filing of these forms is currently suspended.
GSTR-3B
GSTR-3B is a monthly summary return to be filed by all taxpayers except those registered under the composition scheme.
For January 2020
Category of Taxpayer
Due Date*
Aggregate turnover exceeding Rs 5 crore in the previous financial year
20th February 2020
Aggregate turnover less than or equal to Rs 5 crore in the previous financial year
For category X states/UT:
22nd February 2020
For category Y states/UT:
24th February 2020
*Last date to file without a late fee
From February 2020 to July 2020
Category of Taxpayer
Period
Due Date
Last date to file without a late fee
Rate of Interest
Aggregate turnover exceeding Rs 5 crore in the previous financial year
February 2020
20th March 2020
24th June 2020*
Nil
(If tax is paid on or before 04th April 2020)
9% p.a.
(If tax is paid after 04th April 2020 till 24th June 2020 and return is filed by this deadline)
18% p.a. in the above staggered manner
(If tax is paid or return is filed after 24th June 2020)
March 2020
20th April 2020
24th June 2020*
Nil
(If the tax paid on or before 05th May 2020)
9% p.a.
(If tax is paid after 04th April 2020 till 24th June 2020 and return is filed by this deadline)
18% p.a. in the above staggered manner
(If tax is paid or return is filed after 24th June 2020)
April 2020
20th May 2020
24th June 2020*
Nil
(If the tax paid on or before 04th June 2020)
9% p.a.
(If tax is paid after 04th April 2020 till 24th June 2020 and return is filed by this deadline)
18% p.a. in the above staggered manner
(If tax is paid or return is filed after 24th June 2020)
May 2020
27th June 2020
27th June 2020^
Nil
(If return is filed before 27th June 2020)
9% p.a.
(If return is filed after 27th June 2020 but before 30th September 2020)
In the above staggered manner and 18% p.a from 1st October 2020 onwards upto the actual date of filing
(If return is filed after 30th September 2020)
June 2020
20th July 2020
20th July 2020^
Nil
(If return is filed before 20th July 2020)
9% p.a.
(If return is filed after 20th July 2020 but before 30th September 2020)
In the above staggered manner and 18% p.a from 1st October 2020 onwards upto the actual date of filing
(If return is filed after 30th September 2020)
July 2020
20th August 2020
20th August 2020^
Nil
(If return is filed before 20th August 2020)
9% p.a.
(If return is filed after 20th August 2020 but before 30th September 2020)
In the above staggered manner and 18% p.a from 1st October 2020 onwards upto the actual date of filing
(If return is filed after 30th September 2020)
Aggregate turnover up to Rs 5 crore in the previous financial year and registered in category X states/UTs
February 2020
22nd March 2020
30th June 2020^
Nil
(If return is filed before 30th June 2020)
9% p.a.
(If return is filed after 30th June 2020 but before 30th September 2020)
In the above staggered manner and 18% p.a from 1st October 2020 onwards upto the actual date of filing
(If return is filed after 30th September 2020)
March 2020
22nd April 2020
3rd July 2020^
Nil
(If return is filed before 3rd July 2020)
9% p.a.
(If return is filed after 3rd July 2020 but before 30th September 2020)
In the above staggered manner and 18% p.a from 1st October 2020 onwards upto the actual date of filing
(If return is filed after 30th September 2020)
April 2020
22nd May 2020
6th July 2020^
Nil
(If return is filed before 6th July 2020)
9% p.a.
(If return is filed after 6th July 2020 but before 30th September 2020)
In the above staggered manner and 18% p.a from 1st October 2020 onwards upto the actual date of filing
(If return is filed after 30th September 2020)
May 2020
12th July 2020
12th September 2020^
Nil
(If return is filed before 6th July 2020)
9% p.a.
(If return is filed after 6th July 2020 but before 30th September 2020)
In the above staggered manner and 18% p.a from 1st October 2020 onwards upto the actual date of filing
(If return is filed after 30th September 2020)
June 2020
22nd July 2020
23rd September 2020^
Nil
(If return is filed before 23rd September 2020)
9% p.a.
(If return is filed after 23rd September 2020 but before 30th September 2020)
In the above staggered manner and 18% p.a from 1st October 2020 onwards upto the actual date of filing
(If return is filed after 30th September 2020)
July 2020
22nd August 2020
27th September 2020^
Nil
(If return is filed before 27th September 2020)
9% p.a.
(If return is filed after 23rd September 2020 but before 30th September 2020)
In the above staggered manner and 18% p.a from 1st October 2020 onwards upto the actual date of filing
(If return is filed after 30th September 2020)
Aggregate turnover up to Rs 5 crore in the previous financial year and registered in category Y states/UTs
February 2020
24th March 2020
30th June 2020^
Nil
(If return is filed before 30th June 2020)
9% p.a.
(If return is filed after 30th June 2020 but before 30th September 2020)
In the above staggered manner and 18% p.a from 1st October 2020 onwards upto the actual date of filing
(If return is filed after 30th September 2020)
March 2020
24th April 2020
5th July 2020^
Nil
(If return is filed before 5th July 2020)
9% p.a.
(If return is filed after 5th July 2020 but before 30th September 2020)
In the above staggered manner and 18% p.a from 1st October 2020 onwards upto the actual date of filing
(If return is filed after 30th September 2020)
April 2020
24th May 2020
9th July 2020^
Nil
(If return is filed before 9th July 2020)
9% p.a.
(If return is filed after 9th July 2020 but before 30th September 2020)
In the above staggered manner and 18% p.a from 1st October 2020 onwards upto the actual date of filing
(If return is filed after 30th September 2020)
May 2020
14th July 2020
15th September 2020^
Nil
(If return is filed before 15th September 2020)
9% p.a.
(If return is filed after 15th September 2020 but before 30th September 2020)
In the above staggered manner and 18% p.a from 1st October 2020 onwards upto the actual date of filing
(If return is filed after 30th September 2020)
June 2020
24th July 2020
25th September 2020^
Nil
(If return is filed before 25th September 2020)
9% p.a.
(If return is filed after 25th September 2020 but before 30th September 2020)
In the above staggered manner and 18% p.a from 1st October 2020 onwards upto the actual date of filing
(If return is filed after 30th September 2020)
July 2020
24th August 2020
29th September 2020^
Nil
(If return is filed before 29th September 2020)
9% p.a.
(If return is filed after 29th September but before 30th September 2020)
In the above staggered manner and 18% p.a from 1st October 2020 onwards upto the actual date of filing
(If return is filed after 30th September 2020)
*A late fee will apply from the due date until the actual date of filing subject to a maximum of Rs 500 per return (No late fee for Nil GSTR-3B), if filed after 24th June 2020 but before 30th Sept 2020.
^If filed afterwards but before 30th September 2020, the maximum late fee of Rs 500 per return shall be charged vide CGST notification number 57/2020 dated 30th June 2020. No late fee is charged for a Nil return.
From August 2020 and September 2020
Category of Taxpayer
Period
Due Date*
Aggregate turnover exceeding Rs 5 crore in the previous financial year
August 2020
20th September 2020
September 2020
20th October 2020
Aggregate turnover less than or equal to Rs 5 crore in the previous financial year
August 2020
For category X states/UT:
1st October 2020
For category Y states/UT:
3rd October 2020
September 2020
For category X states/UT:
22nd October 2020
For category Y states/UT:
24th October 2020
*Last date to file without a late fee
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
0.
Period (Quarterly)
Due date*
Jan-Mar 2020
7th July 2020
Apr-Jun 2020
18th July 2020
Jul-Sept 2020
18th October 2020
*Last date to file without a late fee and interest
GSTR-4
Due date to file GSTR-4 return for the FY 2019-20 is extended to 15th July 2020.
GSTR-5
Summary of outward taxable supplies and tax payable by the non-resident taxable persons:
Period (Monthly)
Due Date
January 2020
20th February 2020
February 2020
31st August 2020
March 2020
April 2020
May 2020
June 2020
July 2020
August 2020
20th September 2020
September 2020
20th October 2020
GSTR-5A
Summary of outward taxable supplies and tax payable by Online Information and Database Access or Retrieval Services (OIDAR) provider:
Period (Monthly)
Due Date
January 2020
20th February 2020
February 2020
31st August 2020
March 2020
April 2020
May 2020
June 2020
July 2020
August 2020
20th September 2020
September 2020
20th October 2020
GSTR-6
Details of Input Tax Credit (ITC) received and distributed by an Input Service Distributor (ISD):
Period (Monthly)
Due Date
January 2020
13th February 2020
February 2020
13th March 2020
March 2020
31st August 2020
April 2020
May 2020
June 2020
July 2020
August 2020
13th September 2020
September 2020
13th October 2020
GSTR-7
Summary of Tax Deducted at Source (TDS) and deposited under GST laws:
Period (Monthly)
Due Date
January 2020
10th February 2020
February 2020
10th March 2020
March 2020
31st August 2020
April 2020
May 2020
June 2020
July 2020
August 2020
10th September 2020
September 2020
10th October 2020
GSTR-8
Summary of Tax Collected at Source (TCS) by e-commerce operators under GST laws:
Period (Monthly)
Due Date
January 2020
10th February 2020
February 2020
10th March 2020
March 2020
31st August 2020
April 2020
May 2020
June 2020
July 2020
August 2020
10th September 2020
September 2020
10th October 2020
5. Late Fees for not Filing Return on Time
If GST Returns are not filed within time, you will be liable to pay interest and a late fee.
Interest is 18% per annum. It has to be calculated by the taxpayer on the amount of outstanding tax to be paid. The time period will be from the next day of filing to the date of payment.
So it is 100 under CGST & 100 under SGST. Total will be Rs. 200/day. Maximum is Rs. 5,000. There is no late fee on IGST. However, currently, a reduced late fees of Rs 50 per day of delay(Rs 20 for NIL return) is applicable for those who file GSTR-1 and GSTR-3B.
There are prescribed formats for each of the above of the returns. The forms may seem complex and difficult to understand. Do not worry, you can file your returns very easily usingClearTax GSTSoftware.Sign-up now and try it yourself.
Table 8A in GSTR-9 gives the total eligible ITC that can be claimed in a FY. Find out all about Table 8A, mismatches and implications while filing GSTR-9.
GSTR-8 can be prepared using the offline utility when the number of records is more. Here is a complete guide on offline utility with errors & resolutions.
GSTR-7 which is a return for TDS deduction can be prepared using the offline tool as well. Here is a complete guide on filing GSTR-7 using the offline tool.
SMS option to file nil GSTR-1 is now available for taxpayers having no outward supplies during the month or quarter. Here is a complete step-by-step guide.
GSTR-9 Offline tool is used without internet. After preparing the JSON file you need to upload on the GST Portal. ClearTax Desktop tool makes it easier.
COVID-19 GST Compliance : The finance ministry made various announcements and notifications. CBIC circulars will explain those GST compliance relief measures and clarifications.
Different types of JSON errors while filing GSTR-9C. Few taxpayers are facing hardship in submitting GSTR-9C. This article covers the solutions for resolving errors including the JSON errors.
Form GSTR-9 Simplified: The CBIC has issued a notification simplifying Form GSTR-9 and 9C, making various fields optional. Here is a list of the important changes made.
Form GSTR-9C consists of two parts. Part A is the reconciliation statement, and Part B is certification. Here is a detailed guide to preparing Form GSTR-9C.
ITC reporting in GSTR-9 must be accurate, as the form cannot be revised. We discuss the challenges faced by taxpayers in reporting and how to address them
GSTR-9 is the annual return to be filed by registered taxpayers. Here is a detailed explanation on how to fill tables 6-8 and 12-13 in the GSTR-9 return.
Guide to fill tables 4 & 5 and 10 & 11 in GSTR-9. Find out how to fill in details of advances, inward and outward supplies made on which tax is payable.
GSTR-9: An annual return to be filed once in a year by the registered taxpayers under GST. Here are some of the FAQ on filing GSTR-9. due date to file GSTR-9 has been extended. Find GSTR-9 new Due Date.
All taxpayers registered under the composition scheme of GST are required to file their annual returns in the Form GSTR-9A. A user guide for filing GSTR-9A.
GSTR-1 filed report is an important input for users to know the filing status and get a data dump of the outward supplies made during the selected period.
Import sales invoices B2B, B2B (Large) and populate HSN summary for outward supplies in GSTR-1 from the e-way bill portal. This easy to use guide can help!
GSTR-3B vs GSTR-1 is an important reconciliation exercise to be undertaken to ensure that both returns match across months and avoid potential demand notices from the GST department. ClearTax GST provides smart reports that can compare these returns on a monthly, quarterly and annual level.
GSTR-3B vs GSTR-2A is an important exercise to avoid potential demand notices from the GST department. ClearTax GST provides smart reports to claim 100% ITC
GSTR-8 is a monthly return required to be filed by all e-commerce operators by the 10th. Here is a step-by-step guide to filing your return on GST Portal.
To acquire a clearance for export, from the Customs, an exporter will have to submit Shipping Bill’. Read to know more about Shipping Bill and its format.
GSTR 4A is a record of all invoices received by the composition dealers from the suppliers in a particular tax period. Read to know more about Form GSTR-4A.
GSTR-9C is to be filed where the taxpayer is subject to GST Audit for FY. Get to know about this reconciliation statement, certification & filing process
GSTR-5A must be filed monthly by 20th of next month by OIDAR service provider. Here are steps to be followed to file this GST returns on the Government portal.
GST Return filers are getting an error called 'Checksum Validation: Failed' while filing their GSTR-3B and GSTR-4. Here are a few solutions that might work.
Amendments can be made in each invoice and details at summary level also. Both type of amendments have there own limitations. Read this article to know more
Learn to file GSTR-06 on the GST Portal. GSTR-06 is a monthly return to be filed by Input Service Distributor. Important return for distribution of credit.
A dealer who wants to claim refund on export has to file the Table 6A of GSTR-1. Here is a guide on how to do file the Table 6A of GSTR-1 on GST portal
All regular taxpayers have to file GSTR-3B every month. Here is a step-by-step guide for Tally users to generate the report and enter values in GST Portal.
GSTR-3B is a monthly return required to be filed by all regular taxpayers till March 2021. Here is a step-by-step guide to filing your return on GST Portal.
Filing GSTR-3B is simple, fast and accurate with ClearTax GST Software. Follow the simple two-step process below to file your GSTR-3B in a few minutes.
GSTR-2 is a return containing details of all inward supplies. Based on this return the Input Tax Credit that a taxpayer is eligible to avail is determined.
To modify, add or delete details in invoices entered on GST Portal one can download and make changes GSTR 1 and upload it on the GST website. Here is how
GSTR 2A is an automatic return generated for a taxpayer from his seller’s GSTR-1. It takes information of goods and/or services which have been purchased in a given month from the seller’s GSTR-1.
Let us look at chapter 8 of CGST rules - Returns. This text is taken from http://www.cbec.gov.in/resources//htdocs-cbec/gst/cgst-rules-01july2017%20.pdf
Not every business is required to file all the returns and here we are elaborating on which all returns are required to be filed by different business assesses.
A taxable person who opts for cancellation of GST registration has to file a final return under GST law in form GSTR-10 within three months. Read more here
Every taxable person under GST law will be required to furnish an annual return in form GSTR-9 before 31st December of next financial year. Read more here
Under GST, there are specific Rules for Return filing compliance by ecommerce operators and suppliers. Learn about the rules through easy examples here.
Every registered taxable person who is required to deduct tax at source under GST shall furnish a return in FORM GSTR-7 by 10th of next month. Read more here
Every taxable person registered as an Input Service Distributor is required to furnish details of input credit distributed in form GSTR-6. Read more here
Every person who has been issued a Unique Identity Number under GST shall furnish the details of supply in GSTR-11 by 28th of the next month. Read more here
A dealer registered under composition scheme of GST is required to furnish GSTR-4 by 18th of the month succeeding quarter. Read more to understand GSTR-4
According to revised model GST law, every registered taxable person is required to furnish details of Inward Supply for a tax period. Read More on GSTR-2
According to Model GST law, every registered taxable person is required to submit “Details of Outward Supplies” in GSTR-1. This return is required to be filed within 10 days from the end of the tax period. Read More
Tax returns and their due date for filing under the GST Law. Understand which all returns are applicable on your business and what are the filing timelines.
