+91 67522 21555

support@upajivan.com

Enquiry Now

GST (Goods and Service Tax) is an indirect tax that is levied on goods or services. In order to provide the GST details to the taxation authorities, persons registered under the GST law are required to file returns on periodic basis. Returns provide details about the purchases, sales of goods and/ or services and also about the tax paid, input tax credit claimed, etc.


Purpose

It is a way to determine that the goods are being transported complying with laws and track movement of goods and reducing tax evasion.

Returns to be filed under the GST law:

GST RETURN FORM PARTICULARS DUE DATE OF RETURN APPLICABILITY
GSTR-1 (can be monthly or quarterly)
  • Outward Supplies > 1.5 Crore
  • Outward Supplies < 1.5 Crore
  • 11th of the next month
  • Last date of month subsequent to the quarter< 1.5 Crore
 Normal / Regular Taxpayer
GSTR-2 Monthly summary return 15th of the next month(Deferred) Normal / RegularTaxpayer
GSTR-3B Monthly summary return To be filed within following dates:
  • Aggregate turnover above 5 Cr. in the previous F.Y. – 20th of the next month
  • Aggregate turnover upto 5 Cr. in the previous F.Y. and registered in Category 1 States – 22th of the next month
  • Aggregate turnover upto 5 Cr. in the previous F.Y. and registered in Category 2 States – 24th of the next month
All registered persons [except Input Service Distributor (ISD),person liable to deduct TDS and person liable to collect TCS]
  • CATEGORY-1 Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands or Lakshadweep
  • CATEGORY-2 Himachal Pradesh, Punjab, Uttarakhand,Haryana, Rajasthan,Uttar Pradesh, Bihar,Sikkim,ArunachalPradesh, Nagaland,Manipur, Mizoram,Tripura, Meghalaya, West Bengal, Jharkhand or Odisha, the Unionterritories of Jammu and Kashmir,Ladakh, Chandigarh or Delhi
GSTR-4 Return by Compounding tax payers CMP 08- 18th of the month succeeding the quarter. GSTR 4- Annually by 30th April following the end of a financial year. Composition taxpayer
GSTR-5 Return by non-resident tax payers [foreigners] 20th of the next month or within 7 days after expiry of registration, whichever is earlier. Non-Resident taxpayer
GSTR-5A Monthly Return by Online information and database access or retrieval services (supply to a person other than a registered person i.e., online non-taxable recipient) 20th of the next month Online information and database access or retrieval services (OIDAR)
GSTR-6 Monthly Return by ISD 13th of the next month ISD
GSTR-7 Monthly Return for TDS 10th of the next month Tax Deductor
GSTR-8 Monthly Return (Statement) for TCS 10th of the next month E-Commerce Operator
GSTR-9 Annual return 31st December of the next F.Y. FY 2018-19: Date has been extended till 30-09-2020 Normal tax payer(other than casual tax payer)
CATEGORY-1 Chandigarh, Delhi,Gujarat, Haryana,Jammu and Kashmir, Ladakh, Punjab, Rajasthan, Tamil Nadu, Uttarakhand
GSTR-9C Annual return along with the copy of audited annual accounts and a reconciliation statement same as for GSTR-9 FY 2018 -19: Normal tax payer having aggregate turnover of more than 5 crores.
GSTR-9A Annual return by Composition Supplier same as for GSTR-9 Compounding Taxpayer
GSTR-10 Final Return Within 3 months of the date of cancellation or date of order of cancellation, whichever is later Registered Person whose registration has been cancelled
GSTR-11 Return to be filed by a person having UIN (Unique Identity Number) w.r.t inward supplies received to file refund of the taxes paid on inward supplies Person having UIN
Note: Due Dates have been extended from time to time through various notifications, due to Covid-19 pandemic.

Procedure to file returns:

  • Visit GST portal " https://www.gst.gov.in"
  • Login to GST portal with user id and password.
  • Go to Services> Returns> File returns.
  • File online returns or offline returns before the due dates.
  • Fill in the details required, check the return, verify the return, select authorised signatory and submit the return.