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GST Return Filing
All GST registered businesses have to file monthly or quarterly GST returns and an annual GST return based on the type of business. These GSTR filings are done online on the GST portal.
A GST return is a document containing details of all income/sales and/or expenses/purchases that a GST-registered taxpayer (every GSTIN) is required to file with the tax administrative authorities. This is used by tax authorities to calculate net tax liability.
Types of GST Return
| GSTR 1
|
Details of the outward supplies of the taxable goods and or services | Monthly/Quarterly (If opted under the QRMP scheme) |
| GSTR 3B | Simple returns in which a summary of the outward supplies along with the input tax credit that is declared and the payment of the tax is affected by the taxpayer. | Monthly/ Quarterly |
| GSTR 4 | Returns to be filed by the taxpayer that is registered under the composition scheme under Section 10 of the CGST Act | Annually |
| CMP 08 | Statement cum challan to make a tax payment by a taxpayer registered under the composition scheme under Section 10 of the CGST Act. | Quarterly |
| GSTR 5 | Returns to be filed by a Non-resident taxable person | Monthly |
| GSTR 6 | To be filed by the input service distributor to distribute the eligible input tax credit | Monthly |
| GSTR 7 | Is filed by the government authorities | Monthly |
| GSTR 8 | Details of supplies that are affected through the e-commerce operators and the amount of tax that is collected at the source by them. | Monthly |
| GSTR 9 | Annual return for a normal taxpayer | Annually |
| GSTR 9C | Certified reconciliation statement | Annually |
| GSTR 10 | Is filed by the taxpayer whose GST registration is cancelled | Once the GST registration is cancelled or surrendered |
| GSTR 11 | Details of the inward supplies are furnished by a person who has UIN and also claims a refund. | Monthly |
Due dates for filing the GST returns
GSTR 1: The 11th of Subsequent of that month
GSTR 3B: The 20th of that subsequent month
CMP 08: 18th of the month succeeding the quarter of the specific fiscal year.
GSTR 4: 18th of the month succeeding the quarter.
GSTR 5: 20th of the subsequent month
GSTR 6: 13th of the subsequent month
GSTR 7: 10th of the subsequent month
GSTR 8: 10th of the subsequent month
GSTR 9: 31st December of the Fiscal year.
GSTR 10: Within 3 months of the date of cancellation or the date of cancellation order whichever is earlier.
Documents Required
Purchase Invoice
Debit Note
Credit Note
Bank Statement
Select Packages
Basic Plan (3 month GST return filing)
- Dedicated GST expert
- GSTR-1 Return Filing
- GSTR-3B Return Filing
- Input Tax Credit Reconciliation
- Data modeling in Excel & Tally
- Phone, Chat & Email Support
- Any Accounting Software
- Upto 200 Entries Per Month
Smart Plan (6 month GST return filing )
- Dedicated GST expert
- GSTR-1 Return Filing
- GSTR-3B Return Filing
- Input Tax Credit Reconciliation
- Data modeling in Excel & Tally
- Phone, Chat & Email Support
- Any Accounting Software
- Upto 350 Entries Per Month
Premium Plan (Yearly GST return filing )
- FREE GST Consultation
- Dedicated GST expert
- GSTR-1 Return Filing
- GSTR-3B Return Filing
- GSTR-9 Return Filing
- Input Tax Credit Reconciliation
- Data modeling in Excel & Tally
- Phone, Chat & Email Support
- Any Accounting Software
- Upto 500 Entries Per Month