GST Return

GST Return Filing Online

Easily manage your monthly GST Return through BIZINDIGO. Online hassle free process for GST Return filing in India. Starting from Rs. 499.





Filing of GST Return Online

What is GST Return?

A GST return is a document or statement of supplies or services (Inward & Outward), Input Service distributed (ISD) or Tax deducted or collected EDS/TCS that a taxpayer is required to file as per the governing law of GST.

Under GST Law, a regular taxpayer needs to furnish three monthly returns (GSTR-1, GSTR-2, and GSTR-3) and one annual return.

There are separate returns for a composition scheme taxpayer, nonresident taxpayer, taxpayer registered as an Input Service Distributor, a person liable to deduct or collect the tax (TDS/ TCS) and a person granted Unique Identification Number

GSTR-1 , GSTR-2 & GSTR-3

A Normal Taxpayer has to file the following returns under GST

GSTR-1

Details of Outward Supplies

Details of outward supplies of taxable goods and/or services effected during the previous month. It needs to be filed by the 10th of every month.

 

GSTR-2

Details of Inward Supplies

Details of inward supplies of taxable goods and/or services effected claiming input tax credit (ITC). It needs to be filed by the 15th of every month in relation to supplies received during the previous month.

 

 

 

GSTR-3

Consolidated Monthly Return

It consolidates the Outward Supplies (Auto Populated from GSTR-1), Inward Supplies (Auto Populated from GSTR-2), ITC availed, tax payable and Tax Paid (Cash + ITC). It needs to be filed by the 20th of every month.

 

 

Type of Returns under GST

List of all the returns which are required to be filed under the GST Law.

Return Form Particulars Who require to file? Due Date of Filing
GSTR-1 Statement of Outward Supplies of taxable goods or services Registered Supplier 10th of the next month
GSTR-2 Statement of Inward supplies of taxable goods or services (claiming ITC) Registered Taxable Recipient 15th of the next month
GSTR-3 Consolidated Monthly Return on the basis of finalization of details of outward supplies (GSTR-1) and inward supplies (GSTR-2) along with the Tax Payable & Tax Paid (Cash + ITC) Registered Person 20th of the next month
GSTR-4 Quarterly Return for Composition Scheme Taxable person. Composition Supplier 18th of the month succeeding quarter
GSTR-5 Return for Non-Resident Foreign Taxable person Non-Resident Taxable Person 20th of the next month
GSTR-6 Return for Input Service Distributor (ISD) Input Service Distributor (ISD) 13th of the next month
GSTR-7 Return for authorities deducting tax at source. Tax Deductor 10th of the next month
GSTR-8 Details of supplies effected through e-commerce operator and the amount of tax collected E-commerce Operator/Tax Collector 10th of the next month
GSTR-9 Annual Return Registered Person 31st December of next financial year
GSTR-10 Final Return Taxable person whose registration has been surrendered or cancelled. Within three months of the date of cancellation or date of cancellation order, whichever is later.