| GST Registration | GST Return Filing |
| GST Amendment | GST Cancellation |
| GST Notices & Assessments | GST Reconciliation |
| GST Revocation of Cancellation |
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.
Under GST, a registered dealer has to file GST returns that broadly include:
To file GST returns or for GST filing, check out our website that allows import of data from various ERP systems such as Tally, Busy, custom excel, to name a few. Moreover, there is option to use desktop app for Tally users to directly upload data and filing.
| Return Form | Description | Frequency | Due Date |
|---|---|---|---|
| GSTR-1 | Details of outward supplies of taxable goods and/or services affected. | Monthly | 11th* of the next month with effect from October 2018 until September 2014. *Previously, the due date was 10th of the next month. |
| Quarterly (If opted under the QRMP scheme) | 13th of the month succeeding the quarter. Was end of the month succeeding the quarter until December 2014) | ||
| 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 finalisation 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 | 20th of the next month from the month of January 2021 onwards^ Staggered^^ from the month of January 2014 onwards upto December 2014.* *Previously 20th of the next month for all taxpayers. |
| Quarterly | 22nd or 24th of the month next to the quarter*** | ||
| ^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
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| 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 2014 (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 2014 (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. |
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