GST Return Filing
What is GST return filing?
Businesses that are registered under GST have to file the GST returns monthly, quarterly, and annually based on the business. Here it is necessary to provide the details of the sales or purchases of the goods and services along with the tax that is collected and paid. Implementation of a comprehensive Income Tax System like GST in India has ensured that taxpayer services such as registration, returns, and compliance are in range and perfectly aligned.
An individual taxpayer filing the GST returns has to file 4 forms for filing the GST returns such as the returns for the supplies, returns for the purchases made, monthly returns, and the annual returns.
GST return filing in India is mandatory for all the entities that have a valid GST registration irrespective of the business activity or the sales or the profitability during the period of filing the returns. Hence, even a dormant business that has a valid GST registration must file the GST returns.
GST return is a document that contains the details of all the income or the expenses that a taxpayer is required to file with the tax administrative authorities.
Eligibility Criteria
Who should file the GST returns?
GST Return filing in India is to be done by the following:
- A person having a valid GSTIN has to compulsorily file the GST returns.
- Also, 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.
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Find GST Filing Return Due Dates for GSTR 1 to GSTR 11
GSTR-1 (Monthly)
Monthly GSTR 1 returns must be filed by taxpayers having a turnover of more than Rs.1.5 crores on 11th of every month.
GSTR-1 (Quarterly)
Quarterly returns must be filed by taxpayers having a turnover of less than Rs.1.5 crores on 13th of every quarter.
CMP-08- Quarterly-Composition Scheme
CMP-08 must be filed by taxpayers registered under the GST
composition scheme having a turnover of upto Rs.1 Crore on 18th of every
quarter.
GSTR-4- Annual-Composition scheme
The due date for filing GSTR 4 is 30th of the month succeeding the
financial year for which the composite taxpayer is filing the annual
return.
GSTR-9- Annual returns
Annual GST return filing for the financial year is due on 31st December. This is mandatory for all entities.
GSTR-1 Return
GSTR 1 or return of outward supplies
must be filed by all taxpayers having regular GST registration. The due
date for filing GSTR 1 return is the 10th of every month. For July,
September and October, the GST return due dates are different from the
normal schedule.
GSTR-2 Return
GSTR2 or return of inward supplies
must be filed by all taxpayers having regular GST registration. The due
date for filing GSTR 2 return is the 15th of every month. For July,
September and October, GSTR2 return due dates are different from the
normal schedule.
GSTR-3 Return
GSTR3 or monthly GST return
must be filed by a taxpayer after filing GSTR1 and GSTR2 return. GSTR3
is due on the 20th of every month. For July, September and October,
GSTR2 return due dates are different from the normal schedule.
GSTR-4 Return
GSTR4 return
must be filed by taxpayer registered under the GST composition scheme.
GSTR4 is a quarterly return that is due on the 18th of October, January,
April and July.
GSTR-5 Return
GSTR5 return must be filed by persons registered under GST as a non-resident taxable person. GSTR5 is due on the 20th of every month.
GSTR-6 Return
GSTR6 return must be filed by persons registered under GST as an input service distributor. GSTR6 return is due on the 13th of every month.
GSTR-7 Return
GSTR7 return
must be filed by all taxpayers required to deduct tax at source (GST
TDS). Under GST, only certain government agencies are required to deduct
tax at source after obtaining registration. Hence, GSTR7 is due only
for those entities having GST TDS registration. GSTR7 is due on the 10th
of every month.
GSTR-8 Return
GSTR8 return
must be filed by taxpayers required to collect tax at source.
E-commerce operators are required to collect tax at source. Hence, any
persons operating an e-commerce venture must register for TCS, collect
tax at source and file GSTR8 return before the 10th of every month.
GSTR-9 Return
GSTR9
is GST annual return that must be filed by all regular taxpayers.
Details submitted with GSTR9 must be audited if the entity has a
turnover of more than Rs.2 crores. GSTR9 is due on or before the 31st of
December.
GSTR-10 Return
GSTR10 return
must be filed by any person whose GST registration has been cancelled
or surrendered. GSTR10 must be filed within 3 months of the date of
cancellation order or surrender.
GSTR-11 Return
GSTR11
must be filed by persons having Unique Identity Number. GST Unique
Identity Number is allotted to Consulate, Embassies and UN Bodies for
claiming refund on inward supplies.
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Rs. 11999/-
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- 12 Month GST Return with Medium Scale Business. Invoices up to 100* Per Month.
Staggered Return of GSTR-3B
Turnover | Deadline for GST Return |
Applicable to |
---|---|---|
More than 5 crores | 20th of Every month | All the states and UTs |
Less than 5 crores | 20th of Every month for Group A States |
Chhattisgarh, Madhya Pradesh, Gujarat, Daman and Diu, Dadra and Nagar Haveli, Maharashtra, Karnataka, Goa, Lakshadweep, Kerala, Tamil Nadu, Puducherry, Andaman and Nicobar Islands, Telangana and Andhra Pradesh |
Less than 5 crores | 20th of Every month for Group B States |
Jammu and Kashmir, Laddakh, Himachal Pradesh, Punjab, Chandigarh, Uttarakhand, Haryana, Delhi, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand and Odisha |