GST Return Filing
Get your GST Returns filed on time and thus avoiding late fines and penalties
GST Return Filing
Every individual/ Company/LLP registered under the GST Act has to file regular returns at the GST portal giving details of sales, purchases and taxes paid by it during the tax period.
The filing of GST returns can be done online by logging in at www.gst.gov.in
The businessmen exercising control over the business are responsible for filing timely GST returns. However, you can also hire a GST Return preparer for the purpose.
There are various types of GST returns which are to be filed during a year depending upon the nature of business and its turnover.
| Return Type | Purpose | Due Date |
|---|---|---|
GSTR 1 | Return for outward supplies | 11th of the next month* |
GSTR 2 | Return for inward supplies | Currently not operational |
GSTR 2A (read only) | Auto populated as per supplier’s GSTR 1 | Not Applicable |
GSTR 3B | Summary of inward and Outward Supplies | 20th of the next month |
GSTR 4 | Return for Composite Dealers | 18th of the next month following the quarter |
GSTR 5 | Return for Non Resident Taxable Persons | Within 20 days from the end of the calendar month/ 7 days from the last date of validity (earlier) |
GSTR 6 | Return for Input Service Distributors | 13th day of the succeeding month |
GSTR 7 | Return for Taxpayers deducting TDS | 10th of the next month in which TDS deducted |
GSTR 8 | Return For E-Commerce Operators Collecting TCS | 10th of the next month in which TCS collected |
GSTR 9 | Annual Return for Normal Registered Taxpayers | 31st December of next year |
GSTR 9A | Annual Return for Composite Dealers | 31st December of next year |
GSTR 9B | Annual Return for E-commerce Operators collecting TCS | 31st December of next year |
GSTR 9C | Return for GST Audit | 31st December of next year |
GSTR 10 | Final Return after cancellation of GST Registration | 3 months from the date of cancellation/ date of order of cancellation (later) |
GSTR 11 | Return for UIN holders | 28th of the month following the month in which inward supplies received by UIN holders |
* Taxpayers with Turnover up to 1.5 crores in the previous year may opt for quarterly filing of GSTR 1. Due date in such case is the last day of the month following the quarter.
Penalty:
Failure to file the return on due date may attract penalty of Rs. 100 per day (for CGST and SGST separately). However, the maximum amount of Penalty cannot exceed Rs. 5,000.