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GST Return Filing
GST has been implemented in India from 1st July, 2017. Under the new GST regime, nearly 1 crore businesses in India have obtained GST registration. All entities having GST registration are required to file GST returns, as per the GST return due date schedule mentioned below. GST return filing is mandatory for all entities having GST registration, irrespective of business activity or sales, or profitability during the return filing period. Hence, even a dormant business that obtained GST registration must file GST return.
FirstFiling is the leading business services platform in India, offering end-to-end GST services from registration to return filing. We can help you file GST returns in India. The average time taken to file a GST return is about 1 – 3 working days, subject to government processing time and client document submission. Get a free consultation on GST return filing by scheduling an appointment with a FirstFiling advisor.
GST Return FIling Due Dates
11th of every month
Monthly GSTR 1 returns must be filed by taxpayers having a turnover of more than Rs.5 crores on the 11th of every month
13th of every quarter
Quarterly returns must be filed by taxpayers having a turnover of less than Rs.5 crores or those who have opted for QRMP scheme on the 13th of every quarter.
CMP-08 Quarterly-Composition Scheme
18th of every quarter
CMP-08 must be filed by taxpayers registered under the GST composition scheme having a turnover of up to Rs.1 Crore on the 18th of every quarter.
GSTR-4 Annual-Composition scheme
The due date for filing GSTR 4 is the 30th of the month succeeding the financial year for which the composite taxpayer is filing the annual return, that is, 30th April.
GSTR-9 Annual returns
Annual GST return filing for the financial year is due on 31st December. This is mandatory for all entities.
|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 2020.|
*Previously, the due date was the 10th of the next month.
(If opted under the QRMP scheme)
|13th of the month succeeding the quarter.|
Used to be the end of the month succeeding the quarter until December 2020)
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-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 2020 onwards up to December 2020.*
*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 of 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 Group A states/UTs and 24th of next month for taxpayers in Group B 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 the month next to the quarter for taxpayers in Group A states/UTs and 24th of the month next to the quarter for taxpayers in Group B states/UTs
|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.|
|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.|
Frequently Asked Questions
Under GST, every person or entity registered under GST needs to mandatorily file a GST return for the prescribed period. Even those entities having a GST registration but no activity need to file a GST Nil Return to stay compliant with GST regulations.
Regular taxpayers would have to file GSTR-1 (details of outward supplies), GSTR-2 (details of inward supplied), and GSTR-3 (monthly return). GSTR-1 would be due on the 11th of each month, and GSTR-3B would be due on the 20th of each month. Compounding taxpayers must file GSTR-4 annually, on the 31st of April of the next financial year. Compounding taxpayers under CMP-08 need to file quarterly, on the 18th of the month succeeding every quarter.
In addition to the monthly or quarterly returns, an annual return must be filed by all persons or entities registered under GST. The due date for filing of annual GST return would be the 31st of December following the end of the financial year. In case of assesses having to comply with auditing requirements, the GST reconciliation statement must be duly certified by a Chartered Accountant.
All GST Return non-filers are tracked by the GST Department and a list of GST return defaulters is provided to the respective GST authorities for follow-up and enforcement action. The GST law also includes the imposition of automatic late fee for GST Return non-filers and late filers.
Under GST, all taxpayers, other than an input service distributor, a non-resident taxable person, a casual taxable person, and a person paying tax under the GST composition scheme are required to file the GSTR1 return. Read our blog to learn more about GSTR1 return filing.
GST return can be rectified by a taxpayer until the month of September following the end of the financial year to which the details pertain or furnishing of the relevant annual return, whichever is earlier.
For all B2B supplies (whether inter-State or intra-State), invoice level details like customer GSTIN, the item-wise value of supply, amount of tax applicable, place of supply, date of invoice, and invoice number should be uploaded.
For all B2C supplies (including non-registered Government entities, Consumer/person dealing in exempted/NIL rated/non-GST goods or services), the suppliers should upload invoice level details similar to B2B invoices, when the value of supply is more than Rs.2.5 lakhs.
For invoices with a value of less than Rs.2.5 lakhs, a State-wise summary of the supply statement should be filed. The address of the buyer has to be mandatorily reflected in every invoice having a value of Rs.50,000/- or more.
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