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GST Return – What is GST Return? Who Should File, Due Dates & Types of GST Returns

Updated on :  

08 min read

All gst registered businesses have to file monthly or quarterly GST returns and an annual GST return based on the type of business. These GSTR filings are done online on the GST portal.

What is a GST Return?

A GST return is a document containing details of all income/sales and/or expenses/purchases that a GST-registered 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)

To file GST returns or for GST filings, check out the Clear GST software that allows the import of data from various ERP systems such as Tally, Busy, custom Excel, to name a few. There is also the option to use the desktop app for Tally users to directly upload data and file.

Who should file GST Returns?

Under the GST regime, regular businesses having more than Rs.5 crore as annual aggregate turnover (and taxpayers who have not opted for the QRMP scheme) have to file two monthly returns and one annual return. This amounts to 25 returns each year. 

Taxpayers with a turnover of up to Rs.5 crore have the option to file returns under the QRMP scheme. The number of GSTR filings for QRMP filers is 9 each year, which include 4 GSTR-1 and GSTR-3B returns each and an annual return. Note that QRMP filers have to pay tax on a monthly basis even though they are filing returns quarterly.

There are also separate statements/returns required to be filed in special cases such as composition dealers where the number of GSTR filings is 5 each year (4 statement-cum-challans in CMP-08 and 1 annual return GSTR-4).

How many returns are there under GST?

There are 13 returns under GST. They are the GSTR-1, GSTR-3B, GSTR-4, GSTR-5, GSTR-5A, GSTR-6, GSTR-7, GSTR-8, GSTR-9, GSTR-10, GSTR-11, CMP-08, and ITC-04. However, all returns do not apply to all taxpayers. Taxpayers file returns based on the type of taxpayer/type of registration obtained. 

Eligible taxpayers, i.e. with a turnover exceeding Rs.5 crore are also required to also file a self-certified reconciliation statement in Form GSTR-9C.

Besides the GST returns that are required to be filed, there are statements of input tax credit  available to taxpayers, namely GSTR-2A (dynamic) and GSTR-2B (static). There is also an Invoice Furnishing Facility (IFF) available to small taxpayers who are registered under the QRMP scheme to furnish their Business to Business (B2B) sales for the first two months of the quarter. These small taxpayers will still need to pay taxes on a monthly basis using Form PMT-06.

We have explained the various GST returns, along with applicability and due dates in the section below.

What are the different types of GST returns and the due dates to file them?

Here is a video to understand who should file GST Return and by when should it be filed –

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

Edit
Return FormDescriptionFrequencyDue Date
GSTR-1Details of outward supplies of taxable goods and/or services affected.Monthly11th of the next month.
Quarterly (If opted under the QRMP scheme)13th of the month succeeding the quarter.
IFF (Optional by taxpayers under the QRMP scheme)Details of B2B supplies of taxable goods and/or services affected.Monthly (for the first two months of the quarter)13th of the next month.
GSTR-3BSummary return of outward supplies and input tax credit claimed, along with payment of tax by the taxpayer.Monthly20th of the next month.
Quarterly (For taxpayers under the QRMP scheme)22nd or 24th of the month succeeding the quarter***
CMP-08Statement-cum-challan to make a tax payment by a taxpayer registered under the composition scheme under Section 10 of the CGST Act.Quarterly18th of the month succeeding the quarter.
GSTR-4Return for a taxpayer registered under the composition scheme under Section 10 of the CGST Act.Annually30th of the month succeeding a financial year.
GSTR-5Return to be filed by a non-resident taxable person.Monthly20th of the next month.
(Amended to 13th by Budget 2022; yet to be notified by CBIC.)
GSTR-5AReturn to be filed by non-resident OIDAR service providers.Monthly20th of the next month.
GSTR-6Return for an input service distributor to distribute the eligible input tax credit to its branches.Monthly13th of the next month.
GSTR-7Return to be filed by registered persons deducting tax at source (TDS).Monthly10th of the next month.
GSTR-8Return to be filed by e-commerce operators containing details of supplies effected and the amount of tax collected at source by them.Monthly10th of the next month.
GSTR-9Annual return by a regular taxpayer.Annually31st December of the next financial year.
GSTR-9CSelf-certified reconciliation statement.Annually31st December of the next financial year.
GSTR-10Final return to be filed by a taxpayer whose GST registration is cancelled.Once, when the GST registration is cancelled or surrendered.Within three months of the date of cancellation or date of cancellation order, whichever is later.
GSTR-11Details of inward supplies to be furnished by a person having UIN and claiming a refundMonthly28th of the month following the month for which statement is filed.
ITC-04Statement to be filed by a principal/job-worker about details of goods sent to/received from a job-workerAnnually
(for AATO up to Rs.5 crore)


Half-yearly
(for AATO > Rs.5 crore)
25th April where AATO is up to Rs.5 crore.



25th October and 25th April where AATO exceeds Rs.5 crore.

(AATO = Annual aggregate turnover)

***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.

Please note: GST filings as per the CGST Act are subject to changes by CBIC notifications/orders.

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 the list of GST return due dates for the FY 2021-22 and FY 2022-23.

Download calendar here: GST return filing calendar April 2021 – March 2022

Download calendar here: GST return filing calendar April 2022 – March 2023

Upcoming due dates for all returns up to June 2022:

For easy access to upcoming GST due dates, here is the GST calendar for all returns up to June 2022:

GSTR-1

Quarterly filing of GSTR-1: 

(Annual turnover up to Rs.5 crore can opt for quarterly filing)

QuarterDue date*
Jan-Mar 202213th April 2022
Apr-Jun 202213th July 2022

Note: Taxpayers with a turnover of up to Rs.5 crore can opt to furnish their Business to Business (B2B) sales for the first two months of the quarter using an Invoice Furnishing Facility (IFF). The deadline will be the 13th of the following month. However, GSTR-1 will still need to be filed quarterly, but the invoices already declared in the IFF need not be declared again. 

Monthly filing of GSTR-1:

(Annual turnover of more than Rs.5 crore must file monthly only)

MonthDue Date*
January 202211th February 2022
February 202211th March 2022
March 202211th April 2022
April 202211th May 2022
May 202211th June 2022
June 202211th July 2022

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.

Quarterly filing of GSTR-3B:

(Annual turnover up to Rs.5 crore can opt for quarterly filing)

QuarterDue date*
Jan-Mar 202222nd or 24th April 2022***
Apr-Jun 202222nd or 24th July 2022***

Monthly filing of GSTR-3B:

(Annual turnover of more than Rs.5 crore must file monthly only)

MonthDue Date*
January 202220th February 2022
February 202220th March 2022
March 202220th April 2022
April 202220th May 2022
May 202220th June 2022
June 202220th July 2022

***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.

PMT-06

Taxpayers with a turnover of up to Rs.5 crore can opt to file a quarterly GSTR-1 and GSTR-3B under the QRMP scheme (with an optional use of the Invoice Furnishing Facility (IFF) to furnish their B2B sales for the first two months of the quarter). 

These taxpayers will still need to pay taxes monthly using PMT-06 for the first two months of the quarter. The due dates are as follows:

Period (Quarterly)Due date*
January 202225th February 2022
February 202225th March 2022
April 202225th May 2022
May 202225th June 2022

CMP-08

Period (Quarterly)Due date*
Jan-Mar 202218th April 2022
Apr-Jun 202218th July 2022

GSTR-4

The due date to file GSTR-4 for the FY 2021-22, the annual return by composition taxpayers, is 30th April 2022. However, as per the CGST Notification no. 7/2022 dated 26th May 2022, the late fee has been waived for the delay in filing GSTR-4 for FY 2021-22 between 1st May and 30th June 2022.

GSTR-5

Summary of outward taxable supplies and tax payable by the non-resident taxable persons:

Period (Monthly)Due Date*
January 202220th February 2022#
February 202220th March 2022#
March 202220th April 2022#
April 202220th May 2022#
May 202220th June 2022#
June 202220th July 2022#

#Amended to 13th by Budget 2022; yet to be notified by CBIC.

GSTR-5A

Summary of outward taxable supplies and tax payable by an Online Information and Database Access or Retrieval Services (OIDAR) provider:

Period (Monthly)Due Date*
January 202220th February 2022
February 202220th March 2022
March 202220th April 2022
April 202220th May 2022
May 202220th June 2022
June 202220th July 2022

GSTR-6

Details of Input Tax Credit (ITC) received and distributed by an Input Service Distributor (ISD):

Period (Monthly)Due Date*
January 202213th February 2022
February 202213th March 2022
March 202213th April 2022
April 202213th May 2022
May 202213th June 2022
June 202213th July 2022

GSTR-7

Summary of Tax Deducted at Source (TDS) and deposited under GST laws:

Period (Monthly)Due Date*
January 202210th February 2022
February 202210th March 2022
March 202210th April 2022
April 202210th May 2022
May 202210th June 2022
June 202210th July 2022

GSTR-8

Summary of Tax Collected at Source (TCS) by e-commerce operators under GST laws:

Period (Monthly)Due Date*
January 202210th February 2022
February 202210th March 2022
March 202210th April 2022
April 202210th May 2022
May 202210th June 2022
June 202210th July 2022

GSTR-9

GSTR-9 is the annual return to be filed by taxpayers. The due date for filing GSTR-9 for FY 2020-21 is 28th February 2022, and for filing GSTR-9 for FY 2021-22 is 31st December 2022*.

GSTR-9C

GSTR-9C is the annual self-certified reconciliation statement to be filed by taxpayers with a turnover exceeding Rs.5 crore. The due date for filing GSTR-9C for FY 2020-21 is 28th February 2022, and for filing GSTR-9C for FY 2021-22 is 31st December 2022*.

ITC-04

Statement to be filed by a principal/job-worker about details of goods sent to/received from a job-worker:

PeriodDue date*

Oct 2021 – Mar 2022(Half-yearly filers)
25th April 2022

Apr 2021 – Mar 2022(Annual filers)
25th April 2022

*The due dates are subject to changes by CBIC notifications/orders.

Late Fees for not Filing Return on Time

If GST returns are not filed within the specified time limits, you will be liable to pay interest and a late fee.

Interest is charged at 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.

Late fees are charged at Rs.100 per day per Act. Hence, it will be Rs.100 under CGST and Rs.100 under SGST. The total will be Rs.200 per day, subject to a maximum of Rs.5,000. Please note that from the month of/quarter ended June 2021, the maximum amount of late fees has been revised as below.

Taxpayer categoryLate fee capped at
Taxpayers whose total amount of central tax payable is NilRs.250^
Taxpayers with an annual aggregate turnover up to Rs.1.5 crore in the previous financial yearRs.1,000^
Taxpayers with an annual aggregate turnover exceeding Rs.1.5 crore and up to Rs.5 crore in the previous financial yearRs.2,500^

^Taxpayers should note that an equal penalty will apply under SGST. There are no late fees under IGST. 

How are GST returns filed or submitted?

There are prescribed formats for each of the above GST returns. These forms need to be filed on the GST portal. However, they may seem complex and difficult to understand by many taxpayers. Do not worry, you can also file your returns very easily using the ClearTax GST software.

Sign-up now and try it yourself.

Does GST have to be paid monthly?

GST is to be paid monthly by regular taxpayers, even those who have opted for quarterly filing of returns, i.e. the QRMP scheme. 

However, for small taxpayers, there is an option to choose the composition scheme under GST, if their annual aggregate turnover is up to Rs.1.5 crore for manufacturers/dealers and Rs.50 lakh for pure service providers. They can file a quarterly statement-cum-challan and pay taxes quarterly. 


All Articles

  1. Taxpayers may face errors when filing their returns or making use of the portal to update information regarding the GSTR 3B.
  2. New functionality shall automatically calculate the interest payable on late tax payments based on the values entered in GSTR-3B for a specific tax period.
  3. coming year brings. But, judging by past learnings, here's what CFOs can expect in 2022.
  4. Here are seven trends to watch out for that will shape the future of finance, spanning regtech, AI in tax compliance, sustainable operations, and more.
  5. A CFO’s priorities have undergone a shift over time. It's now about digitising business functions to optimise costs, drive growth, and create profitability.
  6. GSTR-9C has undergone legal changes in applicability and format from FY 2020-21 onwards. Read our article to get to know the table-wise changes easily!
  7. GST Amnesty Scheme was introduced by the government to allow taxpayers to file pending GSTR-3B at a reduced late fee on or before 31st August 2021.
  8. Here's a step-by-step guide to change the profile under the QRMP Scheme under GST, from monthly to quarterly returns or vice versa.
  9. Under QRMP Scheme, small taxpayers file GST returns quarterly while they pay taxes monthly. Here's a step-by-step guide to pay taxes under the QRMP scheme.
  10. Communication between supplier and recipient facility is available on the GST portal. Now, taxpayers can directly send messages for missing documents
  11. Here is a complete step-by-step guide on uploading invoices using the Invoice Furnishing Facility (IFF), that is available to quarterly GSTR-1 filers.
  12. Blocking of GSTR-1 was introduced by a new CGST rule 59(6) implemented in 2021 if GSTR-3B was not filed for the preceding two months or the last quarter.
  13. The GSTN has enabled the auto population of e-invoice details from the IRP into the GSTR-1 return, along with a downloaded Excel file made available.
  14. This article explains everything about recently announced Quarterly Return Filing and Monthly Payment of Taxes (QRMP) scheme.
  15. Cleartax GSTR 2B advanced purchase register matching tool to maximise ITC claim. Import GSTR-2B Json File, purchase register, and run matching for FREE.
  16. This article explains all about the Invoice Furnishing Facility (IFF), where quarterly GSTR-1 filers to upload their B2B invoices monthly.
  17. The government has given small taxpayers with turnover up to Rs.5 crore the option to file GSTR-3B on a quarterly basis from 1st January 2021 onwards.
  18. 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.
  19. File GSTR-6 using ClearTax within minutes seamlessly and accurately. Here is a step-by-step guide on using ClearTax software to file GSTR-6 by an ISD.
  20. GSTR-4 (Annual Return) can be filed using the offline tool for filling up a few tables. Thereafter, the JSON file can be uploaded onto the GST portal.
  21. GSTR-2B is an auto-drafted ITC statement similar to GSTR-2A but is constant for a month. Read our article to get complete details, uses and format.
  22. Step-by-step guide to download and install the GST ITC-01 offline tool, prepare the return, and generate and upload the JSON file.
  23. Step-by-step guide to downloading the GSTR-11 offline tool, preparing the return, and generating and uploading the JSON file.
  24. GSTR-4 Annual return filing facility is available on the GST portal. Details of one table are auto-populated from CMP-08. Read to know the steps.
  25. The GST portal provides offline tools for filing GST returns. Let's see how to prepare and file GSTR-3B using the GSTR-3B offline utility.
  26. Step-by-step guide to download the TRAN-2 offline tool from the GST Portal, fill-in the data, and generate and upload the JSON file.
  27. 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.
  28. 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.
  29. 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.
  30. A guide to download the offline GSTR-10 tool, and step-by-step instructions to filling the tables, generating and uploading the JSON file.
  31. A guide to download the offline GSTR-9C tool, and step-by-step instructions to filling the tables, and generating and uploading the JSON file.
  32. A guide to download and install the GSTR-6 offline tool, to fill in the data table-wise and upload the JSON and file GSTR-6.
  33. GSTR-9A Offline tool can be used by composition dealers to prepare their annual return in an offline mode and without an internet connection.
  34. 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.
  35. Nil GSTR-3B can now be filed via SMS using the registered mobile number for a GSTIN. The article provides the steps for filing a Nil GSTR-3B.
  36. GSTR-11 must be filed by UIN holders to claim their GST Refund in RFD-10. It can be filed once in a quarter. Read to know more.
  37. COVID-19 GST Compliance : The finance ministry made various announcements and notifications. CBIC circulars will explain those GST compliance relief measures and clarifications.
  38. 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.
  39. Nil GSTR-3B implies no sales or purchases and Nil tax liability for a period. Nil GSTR-3B can be filed on the GST portal following a step-by-step procedure.
  40. 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.
  41. Here are the FAQs on Form GSTR-9C. Form GSTR-9C is a reconciliation statement to be filed by taxpayers whose turnover exceeds Rs.2 crore in a FY.
  42. 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.
  43. The due date to file GSTR-9 has been extended due to issues faced by taxpayers while uploading their returns. Know the issues in this article
  44. 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
  45. CMP-08 form is for payment of self-assessed tax liability to be filed quarterly. Learn how to file CMP-08 on GST portal through this article.
  46. 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.
  47. 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.
  48. 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.
  49. 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.
  50. A new section has been introduced in the CGST Act, which lays down the guidelines for claiming input tax credit under the new return filing system.
  51. 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.
  52. There is no provision to amend GST returns yet. Learn about the common errors made while filing returns and how one can avoid them.
  53. 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!
  54. 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.
  55. 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
  56. 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.
  57. Although GSTR-9 and GSTR-9C sounds similar there are huge differences between the two. Read to know more as we compare the two forms.
  58. 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.
  59. 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.
  60. GSTR 2A for reconciliation can be downloaded from the GST portal in JSON and excel format. Know the steps to download GSTR 2A in excel format.
  61. 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
  62. GSTR-9A forms are released and must be filed by Composition dealers now extended till 30th June 2019. Know the rules and compliance around this.
  63. 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.
  64. GSTR-5 must be filed monthly by 20th of next month by Non resident GST taxpayers. Here is step-by-step guide to file GSTR-5 on GST portal.
  65. Exclusive offerings for Flipkart sellers by ClearTax - Services provided are GSTIN Registration, Filing, Trademark, CA Assisted Tax Filings.
  66. File GST Returns from Tally with least human intervention. Know the benefits and learn how to use ClearTax Tally Connector -A smart integration tool
  67. The government mandates the filing of Information Returns under GST for certain class of persons. Information returns are not tax returns.
  68. Filing GSTR 5A is mandatory for the non-resident OIDAR service providers even if there is no business activity within 20th day of the succeeding month
  69. 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.
  70. 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
  71. 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.
  72. 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
  73. GSTR-4 is an annual return to be filed by Composition dealers. This article contains in detail each section and the details to be provided in it.
  74. not possible to revise GSTR-3B once filed. But Government has now allowed to ‘Reset GSTR 3B’ after submission but before filing the return.
  75. GSTR 1 is a monthly or quarterly return to be filed by a regular taxpayer. This article is a detailed analysis of GST Form GSTR-1.
  76. 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.
  77. 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.
  78. 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.
  79. A step-by-step guide on filing GSTR-4 on GST Portal to help composition dealers in easy GST return filing.
  80. Get a complete understanding of the JSON errors while filing GSTR-2 on GST Portal and follow our guidelines to fix the GSTR-2 JSON Error.
  81. Download Desktop App to export data from Tally & file GST Returns on ClearTax GST Software. Now Tally ERP9 can be integrated with ClearTax GST.
  82. 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.
  83. GSTR-3A Notice sent by the tax authorities to defaulters who do not file their GST returns.
  84. 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
  85. GSTR 2A is a return containing details of all the inward supplies, TDS and TCS. GSTR 2A is auto-populated based on some returns
  86. ClearTax has come across many queries and error messages received by taxpayers and compiled a few of filing GSTR 1 common errors.
  87. 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.
  88. GSTR-1A was a document containing changes made to sales invoices reported in GSTR-1 which was filed earlier. It has been suspended since 2017.
  89. Get a complete view on all the JSON errors while filing GSTR 1 on GST Portal and follow our guidelines to fix the GST JSON Error.
  90. GSTR 3B Format is explained in detail. The breakup of the eligible ITC and tax liability under CGST, SGST and IGST should be furnished.
  91. 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
  92. The GST Council has relaxed filing of GST Returns for 1st six months. Here's all you need to know about GSTR3B to be filed for these 6 months.
  93. 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
  94. 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
  95. Under GST, there are specific Rules for Return filing compliance by ecommerce operators and suppliers. Learn about the rules through easy examples here.
  96. E-Commerce Operators Registered under GST are Required to Collect Tax at Source and file GSTR-8 by 10th of next month. Read more here
  97. 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
  98. 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
  99. 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
  100. Every registered non-resident taxable person is required to furnish a return in GSTR-5 electronically through the GST Portal. Read here to know more
  101. 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
  102. Every registered business is required to furnish details of Inward and Outward Supply and make payment of GST in monthly GSTR-3 Return. Read More
  103. 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
  104. 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
  105. 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.