GST Fillings
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GST Fillings
Introduction
GST Return is a statement that includes details of purchases, sales, input tax credit (tax paid on purchases), and output tax (tax collected on sales). Every registered taxpayer under GST must file GST returns to report these transactions and pay the applicable tax liability.
Types of GST Returns
| Form No | Particulars | Due Date |
|---|---|---|
| GSTR-1 | Return for reporting details of outward supplies (sales). | Monthly – 11th of next month Quarterly – End of month following the quarter |
| GSTR-3B | Monthly summary return declaring GST liabilities. | 20th of next month |
| CMP-08 | Statement-cum-challan for taxpayers registered under the Composition Scheme. | Quarterly – 18th of month following the quarter |
| GSTR-4 | Annual return for taxpayers under Composition Scheme. | 30th April of next financial year |
| GSTR-5 | Return for Non-Resident Foreign Taxable Person. | 20th of next month |
| GSTR-6 | Return filed by Input Service Distributor for distribution of ITC. | 13th of next month |
| GSTR-7 | Return for Tax Deducted at Source (TDS). | 10th of next month |
| GSTR-8 | Statement for Tax Collected at Source (TCS) by e-commerce operators. | 10th of next month |
| GSTR-9 | Annual return for regular taxpayers. | 31st December of next financial year |
| GSTR-9A | Annual return for Composition Scheme taxpayers. | 31st December of next financial year |
| GSTR-9C | Reconciliation statement and audit report for taxpayers exceeding turnover limits. | 31st December of next financial year |
| GSTR-10 | Final return filed after cancellation of GST registration. | Within 3 months from cancellation date or cancellation order |
| GSTR-11 | Statement of inward supplies for persons having UIN. | No specific due date – after end of relevant quarter |
Common Questions
Frequently Asked Questions
GST return is a statement that includes all the details of your purchase, sales, tax paid on purchase (input tax), and collected on sales (output tax). A GST certificate holder is required to file a GST return/filling to pay the resulting tax liability.
To file GST returns of a business, the applicant is required to visit the official Government website for GST Returns fillings. After the submission of unique login id and password, the applicant can upload the details of all the bills issued by the business entity or received by the business entity.
There is no Government fee for GST return filling except the tax amount to be paid to the Government for the goods and services sold or purchased by the business entity.
If a business has been issued a GST certificate but the business entity as not yet sold any goods or services and also not bought any goods or services, the GST certificate holder is required to file zero returns, as there is no tax liability for the said business.
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