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, after getting GST Registration a regular taxpayer needs to furnish three monthly returns (GSTR-1, GSTR-2, and GSTR-3B) and one annual return.
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
GSTR-1 , GSTR-2 & GSTR-3
A Normal Taxpayer has to file the following returns under GST
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.|