GST Return Filing

Goods and Services Tax has been introduced from 1st July 2017 in which mostly all the Indirect taxes have been subsumed and there is One Nation One Tax in the entire country. With the Goods and Services Tax, now the suppliers can comply with the requirement at a single platform regarding the return filings.

Types of GST Returns and their due dates

GST Return Particulars Due date
GSTR 1 Detail of Outward supplies For Monthly Returns – 11th of the following month

For Quarterly Returns – 31st of the following quarter

GSTR 3B Summary of Outward and Inward supplies In a stagerred manner – 20th, 22nd, 24th of the following month
GSTR 4 Annual return by Composition Taxpayer 15th of the July of the following year
CMP – 08 Quarterly summary of the Composition supplier 7th of the following quarter
GSTR 5 Return by Non-resident Foreign Taxpayer 20th of the following month
GSTR 6 Monthly return by Input Service Distributor 13th of the following month
GSTR 7 Monthly return by Tax deductor 10th of the following month
GSTR 8 Monthly Return by E-commerce operator 10th of the following month
GSTR 9 GST Annual Return for Normal taxpayer 31st December of the following financial year
GSTR 9A GST Annual Return for Composition Taxpayer 31st December of the following financial year
GSTR 9C GST Audit 31st December of the following financial year

Benefits of Goods and Services Tax