GST Return Filing Online
Easily manage your monthly GST Return through BIZINDIGO. Online hassle-free process for GST Return filing. Starting from Rs. 899*/-p.m
*GST Filing Fee Depends on volume of transactions (No. of sales and purchases)
- GSTR-1 Filing
- GSTR-3B Filing
- IFF
- GSTR-2B Reconciliation
Filing of GST Return Online
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, after getting GST Registration a regular taxpayer needs to furnish three monthly returns (GSTR-1, IFF, and GSTR-3B) and one annual return (GSTR-9).
Filing of GST Returns is mandatory to keep your GST Number active and compliant. Therefore, GST Return has to be filed irrespective of number of transactions. Even in case of NO or ZERO transactions, NIL return will be filed.
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
Form GSTR-1 , GSTR-3B & IFF
A Normal Taxpayer has to file the following returns under GST
GSTR-1
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 11th of every month.
IFF
Invoice Furnishing Facility
Details of outward supplies of taxable goods and/or services (B2B) effected during the previous month. IFF needs to be filed by the 13th of every month in relation to outward supplies made during the previous month.
GSTR-3B
Consolidated Monthly Return
It consolidates the Outward Supplies (auto populated from GSTR-1), Inward Supplies (auto populated from GSTR-2B), 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 (Monthly) | Statement of outward supplies of taxable goods or services where turnover exceeds Rs.5 crore or have not opted QRMP scheme | Registered Supplier | 11th of the next month |
| IFF (Invoice Furnishing Facility) | Monthly return for B2B Outward supplies affected during the month under the QRMP scheme. | Registered Taxable Recipient who opted QRMP scheme | 13th of the next month |
| GSTR-3B (Monthly) | Summary of outward supplies, Input tax claimed, and net tax payable for taxpayers having turnover more than Rs.5 crore in the last FY or have not opted QRMP scheme | Registered Person | 20th of the next month |
| GSTR-4 (Annual Return) Composition Scheme | Quarterly Return for Composition Scheme Taxable person. | Composition Supplier | 18th of the month succeeding quarter |
| GSTR-5 (Monthly) | Return for Non-Resident Foreign Taxable person. It is summary of outward taxable supplies and tax payable by a non-resident taxable person | Non-Resident Taxable Person | 20th of the next month |
| GSTR-6 (Monthly) | Return for Input Service Distributor (ISD). Details of ITC received and distributed by an ISD | Input Service Distributor (ISD) | 13th of the next month |
| GSTR-7 (Monthly) | Summary of TDS (Tax Deducted at Source) deducted and deposited under GST laws | Tax Deductor | 10th of the next month |
| GSTR-8 (Monthly) | Summary of Tax Collected at Source (TCS) and deposited by e-commerce operators. 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 GST return. Optional for taxpayers whose aggregate turnover is upto 2 Crore. Thus, mandatory where aggregate turnover exceeds 2 Crore. | 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. |
What is GSTR-9 form?
GST Annual return form
GSTR-9 is an annual return form that needs to be filed by all taxpayers registered under the Goods and Services Tax (GST). The form summarizes the details of all GST transactions made by a taxpayer during a financial year and serves as a comprehensive report of the taxpayer's compliance with GST regulations.
GSTR-9 requires taxpayers to report their details of outward and inward supplies, including exempt, nil-rated and non-GST supplies, and any tax liability. The form also requires taxpayers to reconcile the information reported in the monthly/quarterly returns with their annual sales and purchase details. Filing GSTR-9 on time is mandatory for all taxpayers, and late filing may result in penalties and legal consequences.
In summary, GSTR-9 is an important form for taxpayers to provide a comprehensive and accurate picture of their GST compliance for a financial year, and it helps the GST tax authorities to monitor and regulate the GST system.
How to Apply for GST Registration?
Looking for GST Registration. We can help you to get your GST Number.
Knowledge Base - Goods and Services Tax
- Person Liable for GST Registration in India
- Documents required for GST Registration