GST Returns

Tax Due DatesTax Payment

GST Returns

Every registered tax payers is required to file GST Returns. There are various GST returns which have to be filed by various tax payers.

GSTR 1: Return of outward supplies

This is the return which has to be filed by Every Normal Registered Tax Payer. At present government has given option to file it either monthly or quarterly. If registered person’s aggregate turnover is less than 1.5 crore in previous financial year or expected to below 1.5 crore then taxpayer can choose an option to file it quarterly. Other taxpayers have to file it monthly basis.

Due date: 11 of next Month or 30/31 days from the end of quarter.

GSTR 3B: Summary of Transactions and Tax payment

This is the return which has to be filed by Every Normal Registered Tax Payer. This return is summary return which includes details of outward supplies, tax on outward supplies, tax payable on reverse charges, inward exempt & Non GST Supply and details of input availed.

Due date: This is monthly return and to be filed by 20th of Next month


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CMP-08: Return of Composition Dealers

This is quarterly return that has to be filed by registered composition dealers. In this return composition tax payer has to provide details of outward and tax payable on same

Due date: This is quarterly return and to be filed by 18th from the end of quarter.

GSTR 5: Return by Non Resident Taxable Person

This is monthly return to be filed by non resident taxable person for transaction undertaken by such person. It includes details of outward supplies, inward supplies, interest and late fee etc.

Due date: This is monthly return and to be filed by 20th of next month. In case registration has been expired then within 7 days from the expiry of registration certificate.

GSTR 6: Return for Input Service Distributor

It’s a monthly return that has to be file by every Input Service Distributor. This return contain the information of invoices on which input services distributor received the input credit and invoice through which input service distributor passing input credit to other registered units.

Due Date: This is monthly return and to be filed by 13th of next month.

GSTR 7: Return for Tax Deductor

It’s a monthly return that has to be file by every registered tax deductor. It contains the details transaction on which tax has been deducted (TDS) under GST. Further it also includes details of TDS payable, TDS refundable and interest on last payment deduction of TDS.

Due date: This is monthly return and to be filed by 10th of next month.

GSTR 8: Return by E-commerce Operator

It’s a return that has to be filed by Electronic Commerce Operator.  GSTR-8 contains the details of supplies affected through e-commerce platform and amount of TCS collected on such supplies

Due date:  GSTR-8 filing for a month is due on 10th of the following month

GSTR 9: Annual Return by Normal Tax Payers

This is an annual return that has to be file by every registered tax payers except certain tax payers which are as follows:

  • Casual taxable person
  • Non-resident taxable person
  • Input Service Distributor
  • Person paying tax u/s 51 or 52 of CGST Act

Due date: GSTR 9 has to be filed by 31 December of next financial year

GSTR 9A: Annual Return by Composition Dealers

Again this is annual return to be filed by person paying tax under composition scheme.

Due date: GSTR 9A has to be filed by 31 December of next financial year

GSTR 9B: Annual Return by E-Commerce Operator

Every electronic commerce operator required to collect tax at source under section 52 shall furnish annual statement in FORM GSTR -9B. This return includes all the information furnished by the e-commerce operators in the monthly returns filed during the financial year

Due date: GSTR 9B has to be filed by 31 December of next financial year

GSTR 9C: GST Audit Report or Reconciliation Statement

It’s an Audit Report that has to be furnished by registered tax payer. Every registered tax payers whose turnover exceeds is required to furnish CA or CWA certified GST audit Report. Such report is basically a reconciliation statement between books of accounts and GSTR 9 (Annual Return)

Due Date: GSTR 9C has to be filed by 31 December of next financial year.

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