fbpx

GST Return Filing

 

Get your GST Returns filed today

Free Consultation!

 

Our GST Return Filing package includes GST accountant support for the preparation of accounts and financial statements. Get monthly GST compliance support from our GST experts. Failure to file the GST return leads to a stringent daily late filing penalty. Just provide documents – we will file your GST return and help you avoid paying a late filing penalty.


Write to us for any queries...


    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

    GSTR-1 (Monthly)

    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

    GSTR-1 (Quarterly)

    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

    30th April

    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

    31st December

    Annual GST return filing for the financial year is due on 31st December. This is mandatory for all entities.

    GSTR 1 or return of outward supplies must be filed by all taxpayers having regular GST registration. The due date for filing GSTR 1 return is the 10th of every month. For July, September and October, the GST return due dates are different from the normal schedule.
    GSTR2 or return of inward supplies must be filed by all taxpayers having regular GST registration. The due date for filing GSTR 2 return is the 15th of every month. For July, September and October, GSTR2 return due dates are different from the normal schedule.
    GSTR3 or monthly GST return must be filed by a taxpayer after filing GSTR1 and GSTR2 return. GSTR3 is due on the 20th of every month. For July, September and October, GSTR2 return due dates are different from the normal schedule.
    GSTR4 return must be filed by taxpayer registered under the GST composition scheme. GSTR4 is a quarterly return that is due on the 18th of October, January, April and July.
    GSTR5 return must be filed by persons registered under GST as a non-resident taxable person. GSTR5 is due on the 20th of every month.
    GSTR6 return must be filed by persons registered under GST as an input service distributor. GSTR6 return is due on the 13th of every month.
    GSTR7 return must be filed by all taxpayers required to deduct tax at source (GST TDS). Under GST, only certain government agencies are required to deduct tax at source after obtaining registration. Hence, GSTR7 is due only for those entities having GST TDS registration. GSTR7 is due on the 10th of every month.
    GSTR8 return must be filed by taxpayers required to collect tax at source. E-commerce operators are required to collect tax at source. Hence, any persons operating an e-commerce venture must register for TCS, collect tax at source and file GSTR8 return before the 10th of every month.
    GSTR9 is GST annual return that must be filed by all regular taxpayers. Details submitted with GSTR9 must be audited if the entity has a turnover of more than Rs.2 crores. GSTR9 is due on or before the 31st of December.
    GSTR10 return must be filed by any person whose GST registration has been cancelled or surrendered. GSTR10 must be filed within 3 months of the date of cancellation order or surrender.
    GSTR11 must be filed by persons having Unique Identity Number. GST Unique Identity Number is allotted to Consulate, Embassies and UN Bodies for claiming refund on inward supplies.
    Return FormDescriptionFrequencyDue Date
    GSTR-1Details of outward supplies of taxable goods and/or services affected.Monthly11th* of the next month with effect from October 2018 until September 2020.

    *Previously, the due date was the 10th of the next month.

    Quarterly

    (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)
    GSTR-2

    Suspended from September 2017 onwards

    Details of inward supplies of taxable goods and/or services effected claiming the input tax credit.Monthly15th of the next month.

     

    GSTR-3BSimple return in which summary of outward supplies along with input tax credit is declared and payment of tax is affected by the taxpayer.Monthly20th 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.

    Quarterly22nd 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

    • Group A: Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana or Andhra Pradesh or the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman & Nicobar Islands, and Lakshadweep.
    • Group B: Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha or the Union Territories of Jammu and Kashmir, Ladakh, Chandigarh, and New Delhi.
    CMP-08Statement-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)Quarterly18th of the month succeeding the quarter.
    GSTR-4Return 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).Annually30th of the month succeeding a financial year.
    GSTR-5Return for a non-resident foreign taxable person.Monthly20th of the next month.
    GSTR-6Return for an input service distributor to distribute the eligible input tax credit to its branches.Monthly13th of the next month.
    GSTR-7Return for government authorities deducting tax at source (TDS).Monthly10th of the next month.
    GSTR-8Details of supplies effected through e-commerce operators and the amount of tax collected at source by them.Monthly10th of the next month.
    GSTR-9Annual return for a normal taxpayer.Annually31st 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 2018-1931st December of next financial year, only up to FY 2018-19.
    GSTR-9CCertified reconciliation statementAnnually31st December of next financial year.
    GSTR-10Final 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-11Details of inward supplies to be furnished by a person having UIN and claiming a refundMonthly28th of the month following the month for which statement is filed.

    Pricing

    (All Inclusive)

    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.

    Why choose FirstFiling?

    Client Testimonials

    Here’s what our clients have to say about our services

    Explore our Blog

    Learn more about GST registration and returns

      Government portal blocks e-way bills if the taxpayers do not file their GST returns continuously for two tax periods. In this article, we’ll help you understand how is the.
    Read More
      Goods and Services Tax (GST) replaced the existing indirect taxes like excise duty on manufacturing, service tax on services, and customs duty. GST is now levied at different rates.
    Read More
    You might want to cancel your GST registration for a variety of reasons. It could be that GST does not apply to you anymore or you are shutting down your.
    Read More
    LUT is an acronym for the Letter of Undertaking used while exporting goods. LUT and bonds are instruments that evidence an undertaking by the taxpayer for exports. In this article,.
    Read More

    Need any further assistance with business compliances and filings?

    ×