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GST Return Filing

GST Return Filing


Various forms and returns has been prescribed under GST regime, Various returns, forms and due dates are discussed below:

GST Return Form Details to be provided Who needs to file Due date
GSTR-1 Details of outward Supplies Registered Supplier 10th of the next month
GSTR-2 Details of inward supplies Registered Recipient 15th of the next month
GSTR-3 Monthly Return Registered Taxable Person 20th of the next month
GSTR-3B Monthly self declaration Registered Taxable Person 20th of the next month
GSTR-4 Quarterly Return for Compounding Taxable Persons Composition Supplier 18th of the succeeding quarter
GSTR-5 Non Resident Taxable person return Non-Resident Taxable Person 20th of the next month
GSTR-6 Input Service Distributor Return Input Service Distributor 13th of the next month
GSTR-7 Return for TDS detectors TDS Deductor 10th of the next month
GSTR-8 Return for E-commerce operators E-commerce Operator 10th of the next month
GSTR-9 Annual Return Registered Taxable Person 31st December of the next financial year
GSTR-10 Final Return Taxable Person who have surrendered registration or cancelled Within three months of date of cancellation
GSTR-11 Inward supplies by person having UIN Person having UIN and claiming refund 28th of the succeeding month for which statement is filed

GST Return Filing

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Who is required to file GST Return


GSTR-1

Every registered person is required to file GSTR-1 details of outward supplies except following class of persons

  • Input Service Distributor
  • Non-Resident Taxable Person
  • Composition taxable persons
  • Persons required to deduct tax at source under section 51
  • Persons required to collect tax at source under section 52

GSTR-2

Every registered person is required to furnish details of inward supplies in form GSTR-2 except following class of persons:

  • Input Service Distributor
  • Non-Resident Taxable Person
  • Composition taxable persons
  • Persons required to deduct tax at source under section 51
  • Persons required to collect tax at source under section 52

GSTR-3

Registered taxable persons are required to furnish consolidated details of inward and outward supplies in GSTR-3 except following class of persons:

  • Input Service Distributor
  • Non-Resident Taxable Person
  • Composition taxable persons
  • Persons required to deduct tax at source under section 51
  • Persons required to collect tax at source under section 52

GSTR-3B

GSTR-3B is a monthly self declaration return that is required to be filed by every registered taxable person from July 2017 to the date to be notified.

GSTR-4

Persons registered u/s 10 i.e persons paying tax under composition levy.

GSTR-5

Every registered non taxable person is required to file a consolidated GST return in for GSTR-5

GSTR-6

Taxable person registered as Input Service Distributor is required to file GST return in form GSTR-6

GSTR-7

Every registered taxable person who is required to deduct tax at source under section 51 is required to furnish GST return in form GSTR-7

GSTR-9

Every registered taxable person is required to file annual return before 31st December of the subsequent financial year in form GSTR-9, except following taxable persons:

  • Input Service Distributor
  • Non-Resident Taxable Person
  • Persons required to deduct tax at source under section 51
  • Persons required to collect tax at source under section 52

Mode of submission of GST returns

GST return should be file electronically on GST portal i.e www.gst.gov.in on or before the due date.

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