GST Return Filing
Overview
GST return filing is absolutely an online process in India. GST filing is a really simple and quick process. However, it is important that returns are filed rightly and error-free to assure that GST credit can be passed onto the next stage. Once your GST registration is done, filing a GST return is necessary. All registered individuals below GST are required to file various returns. Non-filing of the same causes heavy penalties. Every business entity has to file two returns every month or quarter as applicable.
GST Due Dates
| Type of Return | Description of Return | Frequency | Due Date |
|---|---|---|---|
|
GSTR-3B
|
consolidated summary
return of inward and outward supplies
|
Monthly
|
20 th of Succeeding
Month
|
|
GSTR-3B
|
consolidated summary
return of inward and outward supplies
|
Quarterly
|
22,24 of Succeeding
Quarter
|
|
GSTR-1
|
sales &
outward supplies
|
Monthly
|
11 th of Succeeding
Month
|
|
GSTR-1
|
sales &
outward supplies
|
Quarterly
|
13 th of Succeeding
Quarter
|
|
GSTR-4 (Composition
Taxpayer)
|
Annual Return for
Composition Tax Payer
|
Annual
|
30th April of Every
Year
|
|
GSTR-5
|
Non Resident
Taxable Person
|
Monthly
|
20 th of Succeeding
Month
|
|
GSTR-5A
|
Online Information
and Database Access or Retrieval
|
Monthly
|
20 th of Succeeding
Month
|
|
GSTR-6
|
Input Service
Distributer
|
Monthly
|
13 th of Succeeding
Month
|
|
GSTR-7
|
TDS ( Tax Deducted
at Source)
|
Monthly
|
10 th of Succeeding
Month
|
|
GSTR-8
|
TCS ( Tax Collected
at source)
|
Monthly
|
10 th of Succeeding
Month
|
|
GSTR-9
|
Annual Return
|
Annual
|
30th September of
Every Year
|
|
GSTR-9C
|
Reconciliation
Statement and GST Audit
|
Annual
|
30th September of
Every Year
|
|
CMP-08 (Composition
Taxpayer)
|
Quarterly Return for Composition Tax
Payer
|
Quarterly
|
18 th of Succeeding
Quarter
|
|
RFD-10
|
Refund Application
|
Quarterly
|
18 months after the
end of quarter for which refund is to be
claimed
|
