Returns under GST

Returns under GST

Under GST every tax payer is required to file the GST Returns for all:

  • Purchase
  • Sale
  • Output GST (on Sales)
  • Input Tax Credit (GST paid on purchases)

Any regular taxpayer has to file 3 returns monthly and one annual returns.

 

One has to file GSTR 1 monthly. The other 2 returns GSTR 2 and GSTR 3 shall be auto – populated from the details provided by the supplier and available electronically to the recipient, for matching purposes, in accordance with the provision of Rule 60 in a FORM GSTR-2A.

 

 

The return GSTR 1 with the details of outward supplies of goods or services or both will be filed electronically by all registered taxable person, other than

 

  • an input service distributor,
  • a non-resident
  • taxable person and
  • a person paying tax under the provisions of section 10 (Composition Levy),
  • a person paying tax under the provisions of section 51 (TDS) or
  • a person paying tax under the provisions of section 52 (TCS),

 

 

The return GSTR 1 will be filled electronically, with the details of outward supplies of goods or services or both during a tax period on or before the tenth day of the month succeeding the said tax period

 

 

Return Form Particulars Frequency Due Date
GSTR-1 Details of outward supplies of taxable goods and/or services effected Monthly 10th of the next month
GSTR-2 Details of inward supplies of taxable goods and/or services effected claiming input tax credit. Monthly 15th of the next month
GSTR-3 Monthly return on the basis of finalization of details of outward supplies and inward supplies along with the payment of amount of tax. Monthly 20th of the next month
GSTR-3B Simple return for Jul 2017- Mar 2018 Monthly 20th of the next month
GSTR-4 Return for compounding taxable person Quarterly 18th of the month succeeding quarter
GSTR-5 Return for Non-Resident foreign taxable person Monthly 20th of the next month
GSTR-6 Return for Input Service Distributor Monthly 13th of the next month
GSTR-7 Return for authorities deducting tax at source. Monthly 10th of the next month
GSTR-8 Details of supplies effected through e-commerce operator and the amount of tax collected Monthly 10th of the next month
GSTR-9 Annual Return Annually 31st December of next financial year
GSTR-9A Annual Return Monthly 31st December of next financial year
GSTR-10 Final Return Once. When registration is cancelled or surrendered Within three months of the date of cancellation or date of cancellation order, whichever is later.
GSTR-11 Details of inward supplies to be furnished by a person having UIN and claiming refund Monthly 28th of the month following the month for which statement is filed

 

Due Dates to file GST Returns:

 

GSTR-1

For turnover up to Rs 1.5 cr and who opted Quarterly filing

Period  Due dates
Jan- Mar 2018 30th April 2018
Apr-June 2018 31st July 2018
July-Sept 2018 30th Oct 2018

 

For turnover of more than Rs 1.5 cr/ For turnover of less than 1.5 cr but opted Monthly filing

 

Period Dates
Apr-18 31st May 2018
May-18 10th June 2018
Jun-18 10th July 2018
Jul-18 10th Aug 2018
Aug-18 10th Sept 2018
Sep-18 10th Oct 2018

 

GSTR-2 and GSTR-3 filing has been suspended.

 

GSTR-3B

Month Last Date of filing GSTR-3B
Aug-17 20th September 2017
Sep-17 20th October 2017
Oct-17 20th November 2017
Nov-17 20th December 2017
Dec-17 22nd January 2018
Jan-18 20th February 2018
Feb-18 20th March 2018
Mar-18 20th April 2018
Apr-18 20th May 2018
May-18 20th June 2018
Jun-18 20th July 2018

 

GSTR-4

Due date for the quarter April 2018 to June 2018 is 18th July 2018

GSTR-5

Due date for May 2018 is 20th June 2018

GSTR-5A

Due date for May 2018 is 20th June 2018

GSTR-6

Due date of GSTR-6 for the months from July 2017 to June 2018 is extended to 31st July 2018.

 

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