GST Return Online Filing

Filing GST Returns of numerous Proprietors, Partnership firms, Companies, E-commerce sellers . We file GST Returns like GSTR-1, GSTR-3B, GSTR-4, GSTR-9 and returns of all special category persons.

The data is shared by mail and all the conversations are telephonic. Our USP in GST return filing is timeliness. Never in the history of our return filling, we have let late fees levied on our clients.

When you contact us, our team first prepares the reconciliation of your earlier returns and in case any deficiency is observed. We just take corrective action immediately.

At every financial year-end, we reconcile the returns along with the books. This process is necessary otherwise there are chances of any notice with tax demand, which nobody wants to pay.

Normal GST returns like GSTR-1 and GSTR-3B are required to be filed by each and every registered person irrespective of turnover and Input credit. After obtaining GST Registration, many taxpayers forget to file their returns and end up paying a hefty amount of fees. But we will never let this happen.

GST Returns Form

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GST Returns- Types, Eligibility, Due date, and Rules

GST Returns are required to be filed by all the registered persons. The most commonly used GST returns by proprietors, partnerships, and companies are GSTR-1 and GST-3B.

The question that arises after obtaining GST registration is when does GST returns starts? GST returns start from the month or the part of the month in which registration is obtained.

For example, ABC Limited applied for GST registration on 15 July and obtained a registration certificate on 18 July. Whether it needs to file a return for the month of July or directly start from August. The answer is returned would be filed from July and subsequent onwards.

GST Nil Returns

Before moving onwards directly onto the type of GST Returns we need to first understand whether return would be filed in all cases even if there are no sales and purchases. Even if there is no output tax or Input Tax credit, Return shall still be filed and that would be your “Nil Return”. 

NIl simply means zero in all aspects whether Input credit or Output Liability.

Learn: How to file GST Nil Return through SMS?

All type of GST Returns

All registered persons are required to file GST Returns while GST Returns has been specified for a different type of Invfiduals like Input Service Distributors, Non-Resident Taxable Persons, and Composite Dealers. The first one on our list is GSTR-1.

GSTR-1 Return by Regular Persons

GSTR-1 return is a detail of outward supplies filed by every registered person other than Composite Taxpayer, Non-resident taxable person, Input Service Distributor, Person deducting Tax collected at Source, E-commerce operators like Amazon and Flipkart.

Due date of GSTR-1 Returns

The due date of GSTR-1 depends upon the turnover of the business. Businesses with sales up to 1.5 crores have the option to file return quarterly basis while turnover more than 1.5 crore file returns on monthly basis.

Turnover More than 1.5 Crores: From October 2020 to March 2021, the due date of GSTR-1 is the 11th of the next month.

Turnover Less than 1.5 Crores: For the Quarter October 2020 to December 2020 GSTR-1 due date was the 13th of January and for January 21 to March 21 quarter due date is the 13th of April. This is due to the launch of the Invoice Furnishing facility in the QRMP scheme.

Read Month Wise Due dates of GSTR-1

GSTR-2 and due date

GSTR-2 return is not operation still now. However, it was made to file details of inward supplies received by the taxpayers by every registered person except in a few cases. Its periodicity was initially decided to be 15th of next month and would have been filed on monthly basis.

GSTR-3B by Regular Persons

GSTR-3b is the most important return. In this return only tax liability is paid which is shown in GSTR-1 and Input tax credit is claimed.

It is required to be filed by every registered person other than Supplier of OIDAR services, Composition taxpayer, Non-resident taxable person, Input Service Distributor, Persons deducting TCS, and E-commerce operator.

It is filed monthly or for a part of a month.  Even if no supplies are affected during that month or there is no claim of Input Tax Credit a “Nil Return” shall still be filed as we discussed above.

However, initially, GST-3 was decided as a payment return. Since it is not operation still now a rule was added to consider GSTR-3B as GST-3 payment return.

Due date of GSTR-3B

GSTR-3 B’s due date used to be the 20th of next month. However, states have established their own rules on the basis of turnover now.

GSTR-1 and GST3B are filed by regular taxpayers. Moving onwards to returns filed by a special category of persons.

GSTR-4 by Composition Taxpayers

Composition Taxpayers or persons who are availing the benefits of Notification 02/2019 stating Composition Scheme for a supplier of services with a tax rate of 6% having annual turnover in the preceding year up to Rs. 50lakhs,

are required to file a yearly return for the entire year or part thereof.

The due date of filling is GSTR-4 for composition dealers is 30th April following the end of such financial year.

However, Composition taxpayers are required to furnish a statement every quarter or a part containing details of self-assessed tax in Form CMP-08 till the 18th day of the month succeeding such a quarter.

GSTR-5 by Non-resident Taxable Person

A Non-resident taxable person under GST is the one who occasionally undertakes transactions involving the supply of goods and services or both whether as principal or agent or in any other capacity but who has no fixed place of business or residence in India.

They are required to file GSTR-5 Return monthly or for a part of the month. The due date for such return is the 20th of the next month or the seventh day after the last day of validity of registration whichever is earlier.

They are not required to file an annual return.

GSTR-5A by OIDAR Service provider

Online Information Database Access and Retrieval Services (OIDAR) are those services that are provided through the medium of the internet and received online without any physical interface like providing advertisement online, Cloud Services, or even downloading an E-book.

OIDAR are required to file GSTR-5A monthly or for a part of a month and the due date for such return is the 20th of next month.

GSTR-6 by Input Service Distributor

An Input Service Distributor means an office of the supplier of goods or services or both which receives tax invoices issued under Section 31 towards the receipt of Input Services and issues prescribed document for the purpose of distributing the Input Credit to a supplier of taxable goods or services having the same PAN number as that of office.

Input Service Distributors are required to file GSTR-6 monthly or for a part of the month and the due date for such return is the 13th of next month.

GSTR-7 by Registered persons deducting TDS

Every registered person who deducts TDS is required to file form GSTR-7 monthly or for a part of the month and the due date for such return is the 10th of the next month.

GSTR-8 by E-commerce Operators like Flipkart, Amazon

E-commerce operators are required to deduct Tax Collected at source for all eCommerce sellers and such TCS collected is filed via GSTR-8 return.

E-commerce Operators are required to file GSTR-8 monthly or for a part of the month and the due date for such return is the 10th of the next month.

GSTR-9 Annual return

Filed by registered taxpayers except for Nonresident taxable persons. Input Service Distributors, Persons deducting TDS, E-commerce Operators, Casual Taxable person.

The due date set for this return is 31st December of next financial year which has been extended earlier in most years.

It is an annual return and along with it, GSTR-9c is required to be filed for taxpayers having turnover more than 5 crores for FY 2018-19 and 2019-20.

Even if it is not filed, it will automatically auto-populate data from month-wise GSTR-1 and GSTR-3B. It will be filed automatically after the due date is over.

GSTR-10 Final Return

A registered person whose registration has been canceled are required to Final return within 3 months of the date of cancellation or date of order of cancellation whichever is later.

GSTR-11 by Unique Identity Holders

Persons having a Unique Identity Number to claim a refund of taxes are required to file GSTR-11.