File Monthly,Quarterly and

One Annual Return

Avail GST Input Tax Credit :

GSTR 1 – Filing Sales Records by Seller

GSTR 1A – Rectification of Mismatch in Sales Figures

GSTR 2 – Filing Purchase Records by Buyer

GSTR 2A – Rectification of Mismatch in Purchase Figures

GSTR 3 –  Final Monthly Net Tax Liability

GSTR 4 – Filing Quarterly Return Under Composite Scheme

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GST Return Filing

All businesses registered under GST are mandatorily required to file a periodical return based on turnover & type of registration. Online GST Return can be filed through Goods & Services Tax Network portal which facilitates & auto populates many items in return form. Return under GST ensures all details of purchase & sales of a registered business is not missed by the department. Even, if the transaction is exempt from GST or entered with an unregistered party, its need to be reported. In case the due date to file GST return is missed, interest, late fee & the penalty is the consequence.

 

 

Advantages & Benefits of GST Return Filing

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Claim Input Tax Credit

Avoid Late Fee and Penalty

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Be Compliant

Build Trust

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CATEGORYGST RETURN TYPEFREQUENCYDUE DATEDESCRIPTION
Regular Tax PayerForm GSTR-1Monthly10th of succeeding monthDetails of outward supplies of taxable goods and/or services effected
Form GSTR-2AMonthlyOn 11th of succeeding MonthAuto-populated details of inward supplies made available to the recipient on the basis of Form GSTR-1 furnished by the supplier
Form GSTR-2Monthly15th of succeeding monthDetails of inward supplies of taxable goods and/or services for claiming input tax credit. Addition (Claims) or modification in Form GSTR-2A should be submitted in Form GSTR-2.
Form GSTR-1AMonthly17th of succeeding monthDetails of outward supplies as added, corrected or deleted by the recipient in Form GSTR-2 will be made available to supplier
Form GSTR-3Monthly20th of succeeding monthMonthly return on the basis of finalization of details of outward supplies and inward supplies along with the payment of amount of tax
Form GST MIS-1MonthlyCommunication of acceptance, discrepancy or duplication of input tax credit claim
Form GSTR-3A15 Days from DefaultNotice to a registered taxable person who fails to furnish returns
Form GSTR-9Annually31st Dec of next fiscalAnnual Return – furnish the details of ITC availed and GST paid which includes local, interstate and import/exports
Composite Tax PayerForm GSTR-4AQuarterlyDetails of inward supplies made available to the recipient registered under composition scheme on the basis of Form GSTR-1 furnished by the supplier
Form GSTR-4Quarterly18th of succeeding monthFurnish all outward supply of goods and services. This includes auto-populated details from Form GSTR-4A, tax payable and payment of tax
Form GSTR-9AAnnual31st Dec of next fiscalFurnish the consolidated details of quarterly returns filed along with tax payment details.
Foreign Non-Resident TaxpayerForm GSTR-5Monthly20th of succeeding month or within 7 days after the expiry of registrationFurnish details of imports, outward supplies, ITC availed, tax paid, and closing stock
Persons providing online information and database access or retrieval servicesForm GSTR-5AMonthly20th of succeeding monthDetails of outward supplies of online information and database access or retrieval services by a person located outside India made to non-taxable persons in India
Input Service DistributorForm GSTR-6AMonthly0n 11th of succeeding monthDetails of inward supplies made available to the ISD recipient on the basis of Form GSTR-1 furnished by the supplier
Form GSTR-6Monthly13th of succeeding monthFurnish the details of input credit distributed
Tax DeductorForm GSTR-7Monthly10th of succeeding monthFurnish the details of TDS deducted
Form GSTR-7AMonthlyTDS certificate to be made available for downloadTDS Certificate – capture details of value on which TDS is deducted and deposit on TDS deducted into appropriate Govt.
E-commerceForm GSTR-8Monthly10th of succeeding monthDetails of supplies effected through e-commerce operator and the amount of tax collected on supplies
Form GSTR-9BAnnually31th Dec of next fiscalAnnual statemen containing the details of outward supplies of goods or services or both effected through an e-commerce operator, including the supplies of goods or services or both returned and the amount collected under
Aggregate Turnover Exceeds INR 2 CroresForm GSTR-9CAnnuallyAnnual, 31st Dec of next fiscalReconciliation Statement – audited annual accounts and a reconciliation statement, duly certified.
“Final Return (for taxable persons whose registration has been surrendered or cancelled)”Form GSTR-10MonthlyWithin 3 months from the date of cancellation of registration or date of cancellation Order, whichever is laterFurnish details of inputs and capital goods held, tax paid and payable.
Specialised agency of the United Nations Organisation or any multilateral Financial Institution and notified United Nations Bodies, Consulate or Embassy of foreign countriesForm GSTR-11Monthly28th of succeeding monthDetails of inward supplies to be furnished by a person having UIN

Late Fee in GST

  • GST Return forms are mandatorily required to be filed on or before prescribed due date even if there is NIL transaction.
  • Failure to file return on due date attracts late fee which is upto a maximum of Rs. 5,000/- per return for a period.
  • As per latest notification of GST council, late fee for normal return is Rs. 50/- per day of delay (Rs. 25/- for CGST & Rs. 25/- for SGST)
  • And, in case of NIL return, late fee is Rs. 20/- per day of delay (Rs. 10/- for CGST & Rs. 10/- for SGST)
  • There is no late fee for IGST.

Interest in GST

  • Interest under GST act is required to be paid if tax is not deposited before due or output liability is reduced in excess or input credit is excessively claimed.
  • For, deposit of GST after due date rate of interest liability is 18% per annum.
  • And, for excess input credit claimed or reduction of excess output, rate of interest is 24% per annum.
  • Interest is calculated from due date of payment till actual date of payment.

Package & Pricing

Documents for GST Return Filing

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GST portal User ID & Password

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Digital signature

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Details of Sales

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Details of Purchase

FAQ

What is due date of payment of GST?
Can GST return be filed without discharging GST liability?
What is Annual Return?
Can GST Return be revised?