GST Return filing

Must be filed by all persons having GST registration

AT JUST

Get Proposal
Fill the Captcha Code 42 + = 49
REQUEST A CALL BACK
Fill the Captcha Code 43 + = 49

Under GST law, a taxpayer is required to estimate his tax liability on “self-assessment” basis and deposit the tax. All entities having GST registration are required to file GST returns, 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.

Types of GST Return
GSTR-1 (Details of Outward supplies of goods or services or both)

To be filed by all taxpayers. Businesses having annual turnover of up to Rs. 1.5 crore are required to file FORM GSTR-1 on a quarterly basis and taxpayers having annual turnover of more than Rs. 1.5 crore have to file FORM GSTR-1 on a monthly basis.

Annual Turnover up to Rs.1.5 crores

Periodicity (Quarterly) Due Date
January-March 30th April
April-June 31st July
July-September 31st October
October-December 31st January

Annual Turnover more than Rs. 1.5 crores

Periodicity (Monthly) Due Date
January 11th February
February 11th March
March 11th April
April 11th May

GSTR-2 & GSTR-3

Form No. Particulars Periodicity Due Date
GSTR-2 Suspended Details of inward supplies of taxable goods or services or both after claiming the input tax credit Monthly 15th of next month
GSTR-3 Suspended Monthly return on the basis of finalization of details of outward supplies and inward supplies along with the payment of tax. Monthly 20th of next month

GSTR-3B (Summary Return for Regular taxpayer)
All taxpayers, except those registered under Composition scheme are required to file return FORM GSTR-3B & pay tax on monthly basis.

Form No. Particulars Periodicity Due Date
GSTR-3B Simple Return in which summary of outward supplies along with Input Tax Credit is declared and payment of tax is affected by taxpayer Monthly 20th of next month

GSTR-4 (For Composite dealers)
Even if no supplies have been effected during a month, a NIL return is required to be filed mandatorily.

Return Form Particulars Periodicity Due Date
GSTR-4 Return for a taxpayer registered under the composition levy Quarterly 18th of month next to the succeeding quarter

GSTR-5 (Return for Non-Resident)
Every registered non-resident taxable person is required to furnish a return in GSTR-5 in GST Portal. Non-Resident foreign taxpayers are those suppliers who do not have a business establishment in India and have come for a short period to make supplies in India.

Return Form Particulars Periodicity Due Date
GSTR-5 Return for a Non-Resident foreign taxable person Monthly 20th of next month

GSTR-5A
A Return in Form GSTR-5A is to be furnished by the OIDAR service providers providing services to unregistered service recipients in India. OIDAR is Online Information and Database Access or Retrieval services. OIDAR services are primarily a category of services which are provided by using the internet as a medium. These services are even received by the service recipient without having a physical interface with the service provider.

Return Form Particulars Periodicity Due Date
GSTR-5A Return for non-resident OIDAR service provider Monthly 20th of next month

GSTR-6 (Return for Input service Distributor)
GSTR 6 is a monthly return that has to be filed by an Input Service Distributor. It contains details of input tax credit received by an Input Service Distributor and distribution of ITC.

Return Form Particulars Periodicity Due Date
GSTR-6 Return for an Input Service Distributor Monthly 13th of next month

GSTR-7 (TDS Return)
GSTR 7 is a return to be filed by the persons who is required to deduct TDS (Tax deducted at source) under GST. GSTR 7 contains the details of TDS deducted, TDS liability payable and paid, TDS refund claimed if any etc.

Return Form Particulars Periodicity Due Date
GSTR-7 Return for authorities deducting tax at source. Monthly 10th of next month

GSTR-8 (Return for E-commerce operator)
Form GSTR-8 is a monthly return form to be furnished by all e-commerce operators who are required to deduct TCS (Tax Collected at Source) under GST. GSTR-8 contains the details of supplies effected through e-commerce platform and amount of TCS collected on such supplies. Every e-commerce operator registered under GST is required to file GSTR-8. E-commerce operator has been defined under GST Act as any person who owns or manages a digital or electronic facility or platform for electronic commerce. All such e-commerce operators are mandatory required to obtain GST registration as well as register for TCS (Tax collection at source).

Return Form Particulars Periodicity Due Date
GSTR-8 Details of supplies effected through e-commerce operator and the amount of tax collected Monthly 10th of next month

GSTR-9 (Annual Return)
Form GSTR-9 is an annual return to be filed by the businesses registered under GST. You need to declare the consolidated details of outward supplies, inward supplies, GST payable and ITC claimed for the previous financial year.

The annual GST Return filling consists of different return forms. On the basis of the GST registration type and annual turnover, the businesses need to file the applicable annual GST return form.

  • GSTR-9: to be filed by the regular taxpayers who are filing GSTR-1 and GSTR-3B
  • GSTR-9A: to be filed by the persons registered under composition scheme under GST
  • GSTR-9C: Form GSTR 9C is meant for filing the reconciliation statement of taxpayers pertaining to a particular financial year. The form is a statement of reconciliation between the Annual Returns in GSTR-9 and the figures mentioned in the Audited Financial Statements of the taxpayer. It is to be filed by the taxpayers whose annual turnover exceeds Rs. 2 crores during the financial year. All such taxpayers are also required to get their accounts audited and file a copy of audited annual accounts, reconciliation statement of tax already paid and details of tax payable as per audited accounts, along with this return
Return Form Particulars Periodicity Due Date
GSTR-9 Annual Return for a Normal Taxpayer Annually 31st December of next financial year
GSTR-9A Annual Return for a taxpayer registered under the composition scheme Annually 31st December of next financial year
GSTR-9C GST Audit Form Annually 31st December of next financial year

GSTR-10 (Final Return)
GSTR 10 is required to be filed only by the persons whose registration under GST has been cancelled or surrendered.

Return Form Particulars Periodicity Due Date
GSTR-10 Final Return 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 (Inward Supplies Statement for UIN holders)
GSTR-11 is the return to be filed by the persons who has been issued a Unique Identity Number (UIN) in order to get refund under GST for the goods and services purchased by them in India. UIN is a special classification made for foreign diplomatic missions and embassies who are not liable to taxes in Indian territory. For instance, if US embassy paid GST of Rs 46,000 on food, hotel etc. during their stay in India for the month of August, 2017, then they must file return in GSTR 11 by 28th September, 2017 in order to claim refund of such taxes paid.

Return Form Particulars Periodicity Due Date
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

Do you have any queries?
Contact us on customer.care@mindsync.co.in

This information is in summary form and is therefore intended for general guidance only. It is not intended to be a substitute for detailed research or the exercise of professional judgment. Mind Sync does not accept any responsibility for loss occasioned to any person acting or refraining from action as a result of any information provided herein. On any specific matter, reference should be made to the appropriate advisor.

BASIC PACKAGE
Rs.3499(all inclusive)
  • 3 months GST Return filing
  • Package Includes
  • GSTR-3B Return filing
  • GSTR-1 Return filing (Quarterly)
  • Transactions upto 50
  • Input Tax Credit Reconciliation
  • GST Payment Support
STANDARD PACKAGE
Rs.5499(all inclusive)
  • 6 months GST Return filing
  • Package Includes
  • GSTR-3B Return filing
  • GSTR-1 Return filing (Quarterly)
  • Transactions more than 50
  • Input Tax Credit Reconciliation
  • GST Payment Support
PREMIUM PACKAGE
Rs.9499(all inclusive)
  • 12 months GST Return filing
  • Package Includes
  • GSTR-3B Return filing
  • GSTR-1 Return filing (Monthly*/Quarterly)
  • Unlimited transactions
  • Input Tax Credit Reconciliation
  • GST Payment Support
  • GST Refund Support
  • GST Registration

(Prices are exclusive of GST)
*Professional fees will differ for monthly filing of GSTR -1 for businesses having annual turnover of more than Rs.1.5 crores

GST Annual Return

BASIC PACKAGE
Rs.3499
  • GSTR-9 or GST annual return filing with a turnover of upto Rs. 25 lakhs per annum
  • Package Includes
  • Turnover less than Rs.25 lakhs
  • Verification of accounting data
  • Checking of GST Return filings
  • GSTR-9 filing
STANDARD PACKAGE
Rs.5499
  • GSTR-9 or GST annual return filing for regular taxpayers not requiring GST Audit
  • Package Includes
  • Turnover less than Rs.2 crores
  • Verification of accounting data
  • Checking of GST Return filings
  • GSTR-9 filing
PREMIUM PACKAGE
Price on request
  • GSTR-9 or GST annual return filing for regular taxpayers requiring GST Audit
  • Package Includes
  • Turnover more than Rs.2 crores
  • Verification of accounting data
  • Checking of GST Return filings
  • GSTR-9 filing
  • GSTR-9C filing

(Prices are exclusive of GST)

Menu