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.