GST Returns

GST Return Filing is a mandatory compliance for every business that is registered under the GST Act/regime. GST return is a document which is required to be filed by the taxpayer with the tax administrative authorities containing details of sale and purchase.

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    GST Return Filing

    Under the GST regime, there are multiple GST returns. The most common GST Returns are  GSTR 1, 2, 3, 3B, 4 & 9. GSTR 1, GSTR 2 & GSTR 3, It has to be submitted by all entities or businesses on monthly basis along with GSTR 9 on an annual basis. GSTR 4 is submitted by composition dealer on a quarterly basis.

    GSTR-2 and GSTR-3 filing currently suspended and it will be worked out later by Committee of Officers.

    Return/Form

    Details

    Dealer

    Frequency

    Due Dates

    Registered Normal Taxpayer  if Turnover > 1.5 Cr

    GSTR – 1

    Outward sales by Business

    Registered Normal Taxpayer (Turnover > 1.5 Cr)

    Monthly

    10th of next month

         GSTR – 3B

    GST Monthly return along with the payment of tax

    Registered Normal Taxpayer (Turnover > 1.5 Cr)

    Monthly

    20th of next month

    Registered Normal Taxpayer  if Turnover < 1.5 Cr

    GSTR – 1

    Outward sales by Business

    Registered Normal Taxpayer (Turnover > 1.5 Cr)

    Quarterly

    10th of next month

            GSTR – 3B

    GST Monthly return along with the payment of tax

    Registered Normal Taxpayer

    Monthly

    20th of next month

    GSTR – 4

    GST Quarterly return for Composition Taxpayers

    Composition Taxpayer

    Quarterly

    18th of month next quarter

    GSTR – 5

    Periodic GST return for Non-Resident Foreign Taxpayer

    Non-Resident Foreign Taxpayer

    Monthly

    20th of next month

    GSTR – 6

    Return for Input Service Distributor (ISD)

    Input Service Distributor

    Monthly

    13th of next month

    GSTR – 7

    GST Return for TDS

    Tax Deductor

    Monthly

    10th of next month

    GSTR – 8

    GST Return for E-commerce Operator

    E-commerce Operator (Tax Collector)

    Monthly

    10th of next month

    GSTR – 9

    GST Annual Return

    Registered Normal Taxpayer

    Annually

    31st Dec of next financial year

    Late fee & Interest

    In the event of delay, levy of Interest is 18% per annum. It has to be calculated by the tax payer on the amount of outstanding tax which is to be paid. Time period will be from the next day of filing to the date of payment.

    Late Fee for filing GSTR-1, GSTR-3B, GSTR-4, GSTR-5 & GSTR-6 after the due date has been reduced to Rs. 50 per day of delay.

    Late fee for filing NIL returns have been reduced to Rs. 20 per day of delay for taxpayers (i.e. having Nil tax liability for the month) for GSTR-1, GSTR-3B and GSTR-4 & GSTR-5.