Comply, Avoid Fines, File GST via Law Samadhan
Businesses registered under GST must file returns on a Monthly, Quarterly, and Annual basis, depending on the type of business.
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Businesses registered under GST must file returns on a Monthly, Quarterly, and Annual basis, depending on the type of business.
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A GST revenue is a document that contains information about your sales, purchases, sales tax (output tax), and sales tax paid (input tax). After filing GST returns, you must pay the resulting tax liability (money that you owe the government).
Businesses registered under GST must file returns on a monthly, quarterly, and annual basis, depending on the type of business, via the Government of India's GST portal. They must provide information on the sales and purchases of goods and services, as well as the tax collected and paid.
The implementation of a comprehensive Income Tax system in India, such as GST, ensures that taxpayer services such as registration, returns, and compliance are transparent and simple. Individual taxpayers will file their GST returns using four forms: the return for supplies, the return for purchases, monthly returns, and the annual return. Small taxpayers who have chosen a composition scheme must file quarterly returns. All tax returns are submitted online.
By filing the taxes on regular basis the suppliers can get input tax credit. By using the input tax credit, the supplier can reduce the tax on output to government
By timely filing of GST return the suppliers can avoid penalty, late fees or notice from the GST department
GST has introduced new feature on their website where they display the name of entities registered as per their compliance rating which can be increased by timely filing of return
| GST Returns | Purpose and Who Need IT This | Duration To File |
|---|---|---|
| GSTR1 | This file is issued for outward supplies filed by normal registered taxpayer The detail shown here are invoices, debit note, credit notes and revised invoice |
10 day after the end of month |
| GSTR2 |
This file is issued for inward supply received filed by Every normal registered taxpayer The detail shown here are taxpayer info, period of return and final invoice - level |
11th and 15th day of next month |
| GSTR2A | This is an auto drafted document which generate after uploading of gstr-1 for verification of detail uploaded in GSTR-1 | For Reading only |
| GSTR2B | This is an auto-generated document that acts as an Input Tax Credit (ITC) statement for taxpayers. Available for normal taxpayers, SEZ taxpayers, casual taxpayers | Read only document |
| GSTR3 | IT includes monthly tax return. The detail shown here are taxpayer’s basic information, period FOR which the return IS FOR, turnover details, final aggregate-level inward and outward supply details, tax liability under CGST, SGST, IGST, and additional tax (+1% tax), details about your ITC, cash, and liability ledgers, details of other payments such as interests, penalties, and fees | |
| GSTR3A | Notice made for defaulter who failed to file their monthly GST | 18th of the month of filing the GST |
| GSTR3B | THIS is a simplified summary return. The reason of the return is for taxpayers to declare their summary GST liabilities for a particular tax period and discharge SUCH liabilities. All normal taxpayer have to file it. | 20TH OF THE NEXT MONTH |
| GSTR4 |
This form is filed by taxpayer to provide detail of outward supplies, tax payable thereon etc. Detail report of import of service is to be submitted which attract reverse charge. To be filed by taxpayer who opt for composition scheme |
to be filed annually on 30th of the month of succeeding financial year |
| GSTR4A | Auto-generated form for composition taxpayer, auto created on the basis of form submitted from GSTR-1&5 and from the GSTR -7 of the deductors, where composition taxpayer is the recipient Detail shown here are invoices of 3a,3b, credit/debit notes, changes made in invoices, amendment to credit/debit notes |
Read only document |
| GSTR5 | This GSTR-5 form is filed by all non-resident taxpayer in case they don’t want to avail input tax credit | 20th of next month |
| GSTR6 | It is a monthly return filed by all input service distributors for distribution of credit among its unit | On or before 13th of month |
| GSTR7 | It filed by person who deduct tax at the time of making payment to suppliers toward inward supplies received It is filed by local authority, government agencies, establishment of central/state government category of person may be notified by Govt. recommended by council. |
10th of every month |
| GSTR8 | This is a statement of tax collected at source. It is filed by e-commerce operators The details shown here are of taxable supplies and amount collected by such operator pertaining to the supplies made by other supplier and TCS collected on such supplies |
10th of every month |
| GSTR9 |
It is the annual return filed once every financial year by every registered taxpayers Detail shown here are purchases, sales, input tax credit or refund claimed or demand created etc. |
Annually 31st December |
| GSTR9A | This is annual return that every registered person who opted for composition need to file every financial year. It is filed in addition to the quarterly returned filed by composition dealer during that financial year Detail included inward and outward supplies, tax paid, input credit availed or reversed, tax refund, late fees etc. |
Annually On or before December 31st |
| GSTR9B | This form is filed by every electronic commerce operator collected at source Detail include here are all the information furnished by the e-commerce operator in the monthly returns filed throughout the financial year |
Annually On or before 31st December |
| GSTR9C | This form is reconciliation of statement of value of supplies shown in annual return in audited annual account. Filed by every registered taxpayer whose turnover exceeds Rs. 2 crores during financial year audited by CA |
Annually On or before 31st December |
| GSTR10 | It is a final return filled by registered taxpayer whose registration is cancelled. The reason of filing it is to let taxpayer payoff the liability. It may include amount higher than- input tax related to finished and semi-finished goods, capital goods, plant and machinery or output tax payable on such good. | 3 month from the date of cancelling of registration or date of order of cancellation |
| GSTR11 | It is a return filed by a person with unique identification number. UIN is allotted to those registered person who can claim refund of GST paid in India. UIN is allotted to special agency of united nations organization, a consulate or embassy of other countries, multilateral financial institution and organization notified under un act 1947, other person recommended by commissioner |
28th of month in which the inward supplies are received |
Customer GSTIN
Type of Invoice
Place of Supply
Invoice Number
GST Rate
Taxable Value
List of Invoices (B2B Services, B2C Services)
Amount of applicable SGST, CGST, IGST and GST Cess.
HSN wise summary details.
Consolidated intra-state and inter-state sales.
Summary of requisite documents i.e., Debit and Credit notes.
*ADDITIONAL DOCUMENT MAY BE REQUIRED AS PER NEED
All registered taxpayers under GST are required to file GST returns, regardless of whether or not they have any GST liability.
GST returns are required to be filed on a monthly or quarterly basis, depending on the turnover and category of the business.
There are several types of GST returns such as GSTR-1, GSTR-2, GSTR-3, GSTR-4, GSTR-5, GSTR-6, GSTR-7, GSTR-8, GSTR-9, GSTR-9A, GSTR-9B, GSTR-10, GSTR-11 and GSTR-12
Penalties for late or non-filing of GST returns can include fines and interest charges, and may result in the cancellation of GST registration.
Yes, it is possible to revise or correct GST returns that have been filed, within a specified time frame and as per the GST laws and regulations.