A GST return is a document containing details of all income/sales and/or expense/purchase which a taxpayer (every GSTIN) is required to file with the tax administrative authorities.
This is used by tax authorities to calculate net tax liability.
Here is a list of all the returns to be filed as prescribed under the GST Law along with the due dates.
GST filings as per the CGST Act subject to changes by CBIC Notifications
|Return Form||Description||Frequency||Due Date|
|GSTR-1||Details of outward supplies of taxable goods and/or services affected.||Monthly/Quarterly (If opted under the QRMP scheme)||11th* of the next month /13th of the month succeeding the quarter.|
|GSTR-2 Suspended from September 2017 onwards||Details of inward supplies of taxable goods and/or services effected claiming the input tax credit.||Monthly||15th of the next month.|
|GSTR-3 Suspended from September 2017 onwards||Monthly return on the basis of finalization of details of outward supplies and inward supplies along with the payment of tax.||Monthly||20th of the next month.|
|GSTR-3B||Simple return in which summary of outward supplies along with input tax credit is declared and payment of tax is affected by the taxpayer.||Monthly/Quarterly||20th of the next month from the month of January 2021onwards^ Staggered^^ from the month of January 2020 onwards up to December 2020. * *Previously 20th of the next month for all taxpayers/22nd or 24th of the month next to the quarter***|
|CMP-08||Statement-cum-challan to make a tax payment by a taxpayer registered under the composition scheme under section 10 of the CGST Act (supplier of goods) and CGST (Rate) notification no. 02/2019 dated 7th March 2020 (Supplier of services)||Quarterly||18th of the month succeeding the quarter.|
|GSTR-4||Return for a taxpayer registered under the composition scheme under section 10 of the CGST Act (supplier of goods) and CGST (Rate) notification no. 02/2019 dated 7th March 2020 (Supplier of services).||Annually||30th of the month succeeding a financial year.|
|GSTR-5||Return for a non-resident foreign taxable person.||Monthly||20th of the next month.|
|GSTR-6||Return for an input service distributor to distribute the eligible input tax credit to its branches.||Monthly||13th of the next month.|
|GSTR-7||Return for government authorities deducting tax at source (TDS).||Monthly||10th of the next month.|
|GSTR-8||Details of supplies effected through e-commerce operators and the amount of tax collected at source by them.||Monthly||10th of the next month.|
|GSTR-9||Annual return for a normal taxpayer.||Annually||31st December of next financial year.|
|GSTR-9A(Suspended)||Annual return optional for filing by a taxpayer registered under the composition levy anytime during the year.||Annually until FY 2017-18 and FY 2018-19||31st December of next financial year, only up to FY 2018-19.|
|GSTR-9C||Certified reconciliation statement||Annually||31st December of next financial year.|
|GSTR-10||Final return to be filed by a taxpayer whose GST registration is cancelled.||Once, when GST 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 a refund||Monthly||28th of the month following the month for which statement is filed.|
* Subject to changes by Notifications/ Orders
** Statement of self-assessed tax by composition dealers - same as the erstwhile form GSTR-4, which is now made an annual return with effect from FY 2019-2020 onwards.
^20th of next month for taxpayers with an aggregate turnover in the previous financial year more than Rs 5 crore or otherwise eligible but still opting out of the QRMP scheme.
^^ 1. 20th of next month for taxpayers with an aggregate turnover in the previous financial year more than Rs 5 crore.
2. For the taxpayers with aggregate turnover equal to or below Rs 5 crore, 22nd of next month for taxpayers in category X states/UTs and 24th of next month for taxpayers in category Y states/UTs
***For the taxpayers with aggregate turnover equal to or below Rs 5 crore, eligible and remain opted into the QRMP scheme, 22nd of month next to the quarter for taxpayers in category X states/UTs and 24th of month next to the quarter for taxpayers in category Y states/UTs
Use the Government GST Portal i.e., www.gst.gov.in
Login to the portal with User Id and Password.
From there, go to the service Returns Returns Dashboard.
Choose the month and year from the drop-down list.
Hit Prepare Online
Each and every invoice that you have needs to be uploaded.
File the outward supply returns in GSTR-1 using the information section at the GST Common Portal on or before the 11th of the succeeding month.
The outward supplies furnished by the supplier will be reflected in GSTR-2A
After this, the recipient has to verify the details of outward supplies, and also file the details of credit/debit notes.
Then submit and file with EVC or DSC.
Upload the file containing the data to the GST Offline tool by clicking on "open" under Upload new invoice/other data for return.
JSON file will be generated from the offline tool which need to be uploaded to GST portal.
Login to the GST Portal with User Id and Password
From there, go to the service > Returns > Returns Dashboard.
Choose the Month and Year/Quarter from the drop-down list.
Hit Prepare Offline
Upload the JSON file generated from the Offline tool here.
Click on Submit and file using EVC or DSC.
Yes, you are allowed to make corrections. As a registered taxpayer, you are legally bound to file the details of every modification made to the return data to the GSTN either through an amendment form.
Any business that permanently terminates its operations is required to file the GSTR-10, also known as the final GST return.
A return is a statement of financial activity by a taxable person for a prescribed period. This allows a taxable person to self-assess the tax they owe for that period.
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