Register
GST Returns
We can assist you with filing GST returns for your business with only a few mouse clicks while you sit at your desk.
We can assist you with filing GST returns for your business with only a few mouse clicks while you sit at your desk.
Every registered person paying GST is required to furnish an electronic return as per prescribed dates.A Tax Return is a document that show the income of a registered taxpayer. Such a document needs to be filed with the tax authorities in order to pay tax to the government. Different types of GST returns demanded the taxpayer to disclose the following details:
1. Outward Supplies (Sales)
2. Inward Supplies (Purchases)
3. GST On Output
4. GST on Input (Input Tax Credit)
5. Other Particulars (As May be Prescribed in the Document)
All these forms are required to be e-filed as per the GST return filing process laid down in the GST return rules.
A.Application for Refund
A person claiming refund of tax or interest or any other amount paid must file an application for refund in Form GST RFD-1 before the expiry of 2 years from the relevant date.
B.Situations of Refund Claims:
The relevant date provision embodied in Section 54 of the CGST Act, 2017, provision contained in Section 77 of the CGST Act, 2017 and the requirement of submission of relevant documents as listed in Rule 1(2) of Refund Rules is an indicator of the various situations that may necessitate a refund claim.
A claim for refund may arise on account of:
1. Export of goods or services.
2. Supplies to SEZs units and developers.
3. Deemed exports.
4. Refund of taxes on purchase made by UN or embassies etc.
5. Refund arising on account of judgment, decree, order or direction of the Appellate Authority, Appellate Tribunal or any court.
6. Refund of accumulated Input Tax Credit on account of inverted duty structure.
7. Finalisation of provisional assessment.
8. Refund of pre-deposit.
9. Excess payment due to mistake.
10. Refunds to International tourists of GST paid on goods in India and carried abroad at the time of their departure from India.
11. Refund on account of issuance of refund vouchers for taxes paid on advances against which, goods or services have not been supplied.
12. Refund of CGST & SGST paid by treating the supply as intrastate supply which is subsequently held as inter-State supply and vice versa.
Applicability - This return is applicable to all dealers except composition dealers
499/-
999/-
1499/-
Applicability - This retun is applicable to all dealers under QRMP scheme except composition dealers
999/-
1499/-
1499/-
Quarterly returns (Only 1 return - GSTR-4 / CMP-08)
999/-
1499/-
1499/-
Types of Amedments:
1. Change In Core Field: The changes in Core field includes the legal name of the business, the address of the principal place of business, and any additional place of business. It takes 15 days to get approval from a proper office to amend the Core Fields. Change In Non-core.
2. Field: There are some fields which don't require any approval from a proper office and amendments in Non-core fields can be easily done online. All the fields except those, which are covered under core fields come under a Non-core field.
3. Change In Email Or Mobile Number: The change in email or mobile number requires a verification by OTP(One-Time Password) after online verification on common GST portal.
Eligible Applicant To Change The Registration Details:
1. Normal taxpayers and new applicants.
2. Changes in TDS/TCS registration for the person having UIN card and belongs to UN Bodies, Embassies & other notified.
3. person.
4. Non-resident foreign taxpayer.
5. GST practitioner.
6. Online application and retrieval service provider.
The Fields Which Cannot Be Changed:
1. Any amendment to the details of PAN card cannot be done as GST registration is wholly based on PAN number.
2. Change in constitution of business cannot be done as it requires change in PAN number on the first place.
3. Modification in place of business from one state to another state cannot be possible as GST registration are state-specific.
499/-
1299/-
| No | Type of Returns | Return Frequency | Due Date | Applicability | Basic info about return |
|---|---|---|---|---|---|
| 1 | GSTR1 | Monthly | 11th of the next month | GSTR-1 is to be filed by all normal taxpayers who are registered under GST. | Registered person having an aggregate turnover of less than INR 1.50 Crore has the benefit only in case of Form GSTR-1 i.e. they are allowed to file GSTR-1 return on the quarterly basis, however, GSTR-3B needs to be filed on a monthly basis only. |
| 2 | GSTR-2A | Not Applicable | 15th of the next month | GSTR-2A is a read-only return and no action can be taken. Purpose of this return is to view amount of GST credit received on his account. | GSTR-2A is the return containing details of all inward supplies of goods and services i.e. purchases made from registered suppliers during a tax period. The data is auto-populated based on data filed by the suppliers in their GSTR-1 return. |
| 3 | GSTR-2 | Suspended from September 2017 onwards | 15th of the next month | GSTR-2 return can be edited if credit given by supplier not acceptable. | GSTR-2 is the return for reporting the inward supplies of goods and services i.e. the purchases made during a tax period. The details in the GSTR-2 return are auto-populated from the GSTR-2A. |
| 4 | GSTR3B | Monthly | 20th of the next month | GSTR-3B is to be filed by all normal taxpayers who are registered under GST. | GSTR-3B is a monthly return for all registered tax payers. It it includes summary of inword and outword supply.GSTR-3B is to be filed by all normal taxpayers registered under GST |
| 5 | GSTR-4 / CMP-08 | Quarterly | 18th of the month succeeding the quarter. | GSTR-4 / CMP-08 is to be filed by Comosition dealer. | GSTR-4 is the return that was to be filed by taxpayers who have opted for the Composition Scheme under GST. CMP-08 is the return which has replaced the now erstwhile GSTR-4. The Composition Scheme is a scheme in which taxpayers with turnover up to Rs.1.5 crores can opt into and pay taxes at a fixed rate on the turnover declared. |
| 6 | GSTR-5 | Monthly | 20th of the next month. | GSTR-5 is the return to be filed by non-resident foreign taxpayers, who are registered under GST and carry out business transactions in India. | The return contains details of all outward supplies made, inward supplies received, credit/debit notes, tax liability and taxes paid. |
| 7 | GSTR-6 | Monthly | 13th of the next month | GSTR-6 is the return to be filed by an Input Service Distributor(ISD) | It will contain details of input tax credit received and distributed by the ISD. It will further contain details of all documents issued for the distribution of input credit and the manner of distribution. |
| 8 | GSTR-7 | Monthly | 10th of the next month | GSTR-7 is th return to be filed by persons required to deduct TDS (Tax deducted at source) under GST. | GSTR 7 will contain details of TDS deducted, the TDS liability payable and paid and TDS refund claimed, if any. |
| 9 | GSTR-8 | Monthly | 10th of the next month | GSTR-8 is the return to be filed by e-commerce operators registered under the GST who are required to collect tax at source (TCS). | GSTR-8 will contain details of all supplies made through the E-commerce platform, and the TCS collected on the same. |
| 10 | GSTR-9 | Annual | 31st December of next financial year. | GSTR-9 is required to be filed by all taxpayers registered under GST*, except taxpayers who have opted for the Composition Scheme, Casual Taxable Persons, Input Service Distributors, Non-resident Taxable Persons and persons paying TDS under section 51 of CGST Act. | GSTR-9 is the annual return to be filed by taxpayers registered under GST. It will contain details of all outward supplies made, inward supplies received during the relevant previous year under different tax heads i.e. CGST, SGST & IGST and HSN codes, along with details of taxes payable and paid. It is a consolidation of all the monthly or quarterly returns (GSTR-1, GSTR-2A, GSTR-3B) filed during that year. |
| 11 | GSTR-9A | Annual | 31st December of next financial year. | GSTR-9A is the annual return to be filed by taxpayers who have registered under the Composition Scheme in a financial year. | It is a consolidation of all the quarterly returns filed during that financial year. |
| 12 | GSTR-9B | Annual | 31st December of next financial year. | GSTR-9B is the annual return to be filed by taxpayers who have registered under the Composition Scheme in a financial year. | It is a consolidation of all the quarterly returns filed during that financial year. |
| 13 | GSTR-9C | Annual | 31st December of next financial year. | GSTR-9C is the reconciliation statement to be filed by all taxpayers registered under GST whose turnover exceeds Rs.5 crore in a financial year. | The registered person has to get their books of accounts audited by a Chartered/Cost Accountant. The statement of reconciliation is between these audited financial statements of the taxpayer and the annual return GSTR-9 that has been filed. |
| 14 | GSTR-10 | Final Return after surrender | 3 months from the date of cancellation or cancellation order, whichever is earlier | GSTR-10 is to be filed by a taxable person whose registration has been cancelled or surrendered. | This return is also called a final return and has to be filed within 3 months from the date of cancellation or cancellation order, whichever is earlier. |
| 15 | GSTR-11 | Monthly | 28th of the next month | GSTR-11 is the return to be filed by persons who have been issued a Unique Identity Number(UIN) in order to get a refund under GST for the goods and services purchased by them in India. | Unique Identity Number (UIN) is a classification made for foreign diplomatic missions and embassies not liable to tax in India, for the purpose of getting a refund of taxes. GSTR-11 will contain details of inward supplies received and refund claimed.(Thus GSTR-11 filing is not a monthly process, but a case-to-case basis filing, depending on supplies made) |