Generic selectors
Exact matches only
Search in title
Search in content
Search in posts
Search in pages

GST RETURNS

Monthly GST Return filing with the help of eZeefiling Tax Expert.

  • GATHER INFORMATION
  • eZeefiling will gather information from You.
  • RETURN PREPARATION
  • eZeefiling will prepare the return.
  • FILLING OF RETURN
  • After Verifying the documents, eZeefiling will file the Return.
  • REGULAR UPDATE
  • You will receive regular updates.
11,999.00

A person who have taken the GST Registration will also have to file the Monthly GST Returns and one annual return. There are separate returns for separate tax payers. It is important to note that a taxpayer is NOT required to file all the types of returns. In fact, taxpayers are required to file returns depending on the turnover of the business. The GST Council has however recommended to ease the compliance requirements for small tax payers by allowing taxpayers with annual aggregate turnover up to Rs. 1.5 Crore to file details of Sales in FORM GSTR-1 on a quarterly basis and on monthly basis by taxpayers with annual aggregate turnover greater than Rs. 1.5 Crore.

Further, GST Council has recommended to postpone the date of filing of Forms GSTR-2 and GSTR-3 for all normal tax payers, irrespective of turnover, till further announcements are made in this regard.

The basic Structures of the GST return filing mechanism in GST includes online filing of returns, uploading of invoice information, auto-population of Purchase Invoice information relating to input tax credit in form of GSTR 2A. The GST return filing mechanism is designed to assist the taxpayer to file returns and avail ITC.

Know Your Returns:

Return

Description

Who Files?

Standard Date for filing

GSTR – 1

Statement of Outward sup- plies of Goods or Services

Normal Reg- istered Person

10th of the next month

GSTR – 2

Statement of Outward sup- plies of Goods or Services

Normal Reg- istered Person

15th of the next month

GSTR – 3

Return for a normal tax-payer

Normal Reg- istered Person

20th of the next month

GSTR – 3B

Simple Monthly Return for the period Jul 2017 to March 2018

Normal Reg- istered Person

20th of the next month

GSTR – 4

Quarterly Re- turn

Taxable Per-son opting for Composition Levy

18th of the month suc-ceeding the quarter

GSTR – 5

Monthly re-turn for a non-resident taxpayer

Non-resident taxpayer

20th of the month suc-ceeding tax period & within 7 days after expiry of registration

GSTR – 5A

Monthly re-turn for a per-son supply-ing OIDAR services from a place out-side India to a non-taxable online recipi-ent

Supplier of OIDAR Ser- vices

20th of the next month

GSTR – 6

Monthly re-turn for an Input Service Distributor (ISD)

Input Service Distributor

13th of the next month

GSTR – 7

Monthly re-turn for au-thorities de- ducting tax at source

Tax Deductor

10th of the next month

GSTR – 8

Monthly statement for E-Commerce Operator de-picting sup-plies effecting through it.

E-Commerce Operator

10th of the next month

GSTR – 9

Annual Re-turn

Registered Person other than an ISD, T DS/TCS Taxpayer, ca-sual taxable person and Non-resident taxpayer.

31st Decem-ber of next Financial Year

GSTR – 9A

Simplified Annual Re-turn under Composition Scheme

Taxable Per-son opting for Composition Levy

31st Decem-ber of next Financial Year

GSTR – 10

Final Return

Taxable per-son whose registration has been sur-rendered or cancelled.

Within three months of the date of can-cellation or date of order of cancella-tion, which-ever is later.

Calendar For GST Return Filing:

For turnovers up to Rs.1.5 Crores, the quarterly GST Return filing dates are as follows:

Return Type

Time Period

The Due Dates

GSTR 1

January – March

30 April 2019

April -June 2019

31 July 2019

GSTR 3B

January 2019

20th February 2019

February 2019

20th March 2019

Turnovers more than Rs. 1.5 Crore / Turnover less than 1.5 Crore, still opted for filing monthly

Return Type

Time Period

The Due Dates

GSTR 1

January 2019

11th February 2019

February 2019

11th March 2019

GSTR 3B

January 2019

20th February 2019

February 2019

20th March 2019

Shopping Basket