GST Compliances
GST Compliances
As per the GST law, every dealer (whether composition/regular) registered under GST has to file its return electronically on the GST portal. A GST Return is a document that mentions all details related to GST purchases and Input Tax Credit taken thereon and sales made and output tax payable thereon for a specified period. Registered dealers are required to file GSTR-3B on monthly basis and also file GSTR-1 on monthly or quarterly basis
Different Types of GST Returns
Return Form | Details | Frequency | Due date of filing |
GSTR-1 | Details of outward supplies of taxable goods and services to be filed by all entities except Input Service Distributor and Composition taxpayer. Even ‘Nil’ filing is compulsory. | Monthly/Quarterly |
|
GSTR-2 | Details of inward supplies of taxable goods and/or services and input tax credit | Monthly | Filing of GSTR-2 has been Suspended |
GSTR-2A | Details of all the inward supplies of goods/services from registered dealers. | N.A. | Auto-populated from the GSTR-1 filed by suppliers. It is read only & non-editable. |
GSTR-3 | Monthly return on the basis of finalization of details of outward supplies and inward supplies along with payment of tax | Monthly | Filing of GSTR-3 has been suspended |
GSTR-3B | Summarized monthly return of inward and outward supplies, input tax credit and GST payable, effecting payment of tax by taxpayer | Monthly |
|
CMP-08 | Special statement cum challan to declare the details or summary of self assessed tax payable for a quarter by composition dealer | Quarterly | Within 18 days from the end of the relevant quarter |
GSTR-4 | Annual Return for Composition dealers | Annual | By 30th April following the end of the financial year |
GSTR-5 | Details of all inward and outward supplies and tax liabilities to be filed by Non Resident or foreign taxable person | Monthly | 20th of next month |
GSTR-5A | Return to be filed by non-resident taxpayers providing OIDAR services | Monthly | 20th of next month |
GSTR-6 | Return to be filed by Input Service Distributor | Monthly | 13th of next month |
GSTR-7 | Return to be filed by entities liable to deduct TDS on inwards supplies | Monthly | 10th of next month |
GSTR-8 | Return of supplies made through e-commerce platform to be filed by e-commerce operator collecting TCS | Monthly | 10th of next month |
GSTR-9 | Annual Return to be furnished by a normal taxpayer including OIDAR service providers, SEZ units, SEZ developer etc. | Annually | 31st December of next financial year |
GSTR-9A | Annual Return for a taxpayer registered under composition scheme | Annually | Waived off presently |
GSTR-10 | Final Return to be filed when GST registration is cancelled or surrendered | Once in life time | Within 3 months of date of cancellation or date of cancellation order, whichever is later. |
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. |
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