GSTR return filing is mandatory for all GST registered dealers. Every registered dealer has to log into GST portal and file his return. There are many types of returns and they are listed below.
· Regular
· Composite
· Quarterly.
A dealer should file returns as appropriate.
DUE DATE OF FILING –
GSTR1 is applicable for all regular registered taxpayers and it is to be filed for the previous month before 11th of the succeeding month if the turnover exceeds 1.5 crores in the previous year.
If the turnover is less than 1.5 crore, then it has to be filed before 31st of the month succeeding the quarter.
· Can be filed with DSC or EVC.
· Can opt for quarterly or monthly.
The details of current tax including amendments to be updated, previewed, freeze data and then filed.
GSTR3B:
DUE DATE OF FILING
· To be filed by all taxpayers with details of GST liability and applicable tax.
· Every 20th of the month for the previous month.
· The applicable tax has to be paid along with the return.
COMPOSITION CMP08 FORM EARLIER CALLED GSTR 4 (FOR COMPOSITION TAXPAYERS)
DUE DATE AND DETAILS
· The details of outward supplies, import of services liable to reverse charge mechanism needs to be updated.
· Quarterly filing to be done on 18th of the month succeeding the quarter.
GSTR5
DUE DATE AND DETAILS
· For NRI taxpayers not claiming input tax
· 20th of the succeeding month for the previous month.
GSTR5A
DUE DATE AND DETAILS
· Filed by online information and database access and retrieval services providers (OIDAR)
· Service providers outside India for their services to unregistered persons in India.
· Returns to be filed on 20th of the succeeding month for the previous month.
GSTR6
DUE DATE AND DETAILS
· To be filed by the input service distributors for distribution of ITC.
· 13th of the succeeding month for the previous month.
GSTR7
DUE DATE AND DETAILS
· To be filed by the authorities deducting TDS on GST to declare their TDS liability pertaining to GST Act
· 10th of every month of the succeeding month for the previous month.
GSTR8
DUE DATE AND DETAILS
· To be filed by E-commerce operators declaring TCS (Tax collected at source) by them.
· Monthly filing on or before 10th of the succeeding month for the previous month.
GSTR9
DUE DATE AND DETAILS
· Annual returns declaring purchase, sales, tax credit, refund claimed, demand created etc.
· The dates are getting notified at present.
GSTR9A
DUE DATE AND DETAILS
· Dealers whose accounts need to be audited. Turnover above 5 crores.
· Declaring details of outward and inward supply, tax paid, refund claimed, demand created, ITC reverse charge tax.
· The dates are getting notified at present. To be checked periodically.
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