GST Return filing
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 |