GST RETURN FILING
GST Return Filing
Compliance comes with registration and if you are registered under GST, return filing is mandatory for you. Ensure an accurate and on-time GST return filing with www.legaltaxindia.in
What is GST Return filing?
Goods and repair law now governs the main portion of the tax system in India. The suppliers registered under this regime got to fulfill the compliance requirement regularly. Based on the turnover and the activities, the requirements and period of filing returns are prescribed under law.
With online GST return filing, the taxpayers intimate the products and repair Tax Network (GSTN) about the inflow and outflow of supplies including the quantity of tax paid and picked up . While recording the taxable transactions with Government, the taxpayer is also required to pay the amount of tax collected from an outward supplier of goods or services after the deduction of Input Tax Credit (ITC).
The tax already paid by the supplier is deducted from the liability to pay taxes. If the tax paid and picked up transaction is recorded through filing return by both the parties, the Input decrease are often passed on to the customer and not otherwise. The registered person cannot claim the input credit if the return isn't filed on time.
DSC of Authorised Partner or Director, just in case of LLP and Company only
GST Registration Certificate
Log-in credentials of the registered person
Details of the inward and outward taxable supplies along with the invoice details
| RETURN FORM | PARTICULARS | FREQUENCY | DUE DATE |
|---|---|---|---|
| GSTR-1 | Details of outward supplies of goods and services | Monthly | 11th of the next month |
| GSTR-2 | Details of inward supplies of goods and services affected | Monthly | 15th of the next month |
| GSTR-3 | Monthly return, in the case of finalization of details of outward supplies and inward supplies along with the payment of tax. | Monthly | 20th of the next month |
| GSTR-3B | It is a simple return in which the 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 |
| GSTR-4 | For all the taxable person registered under the composition levy | Quarterly | 18th of the next month after the quarter |
| GSTR-5 | Returns for a non-resident foreign taxable person | Monthly | 20th of the next month |
| GSTR-6 | Returns for an input service distributor | Monthly | 13th of the next month |
| GSTR-7 | Returns for authorities deducting TDS | Monthly | 10th of the next month |
| GSTR-8 | Details of supplies effected through the 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 the next financial year |
| GSTR-9A | Annual return of a taxpayer registered under the composition levy anytime during the year | Annually | 31st December of the next financial year |
| GSTR-10 | Final return | Only once, when GST registration is cancelled or surrendered | Within 3 months of the date of cancellation or the date of cancellation of 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 following month for which the statement is filed |
GSTN has prescribed differing types of forms for return filing return supported nature of transactions
Details of Outward Supplies
Details of inward supplies
(Suspended Temporarily)
Finalised details of the supplies with payment of taxes
Quarterly return by Composition Taxpayers
Return by Non-Resident Foreign Taxpayer
Monthly return by Input Tax Distributor (ISD)
Monthly return by Tax Deductor
Monthly Return by E-commerce Operator
GST Annual Return for Normal Taxpayers
1.) Answer Quick Questions
2.) Experts are Here to Help
3.) Your GST Return is duly submitted
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