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    Published Thu, 07 May 2020 | Updated Tue, 16 Mar 2021 Goods and Service Tax

    Under GST, a registered dealer has to file various periodical GST returns, which include details of purchases, sales, Output GST (On sales), Input tax credit (GST paid on purchases). The type of returns that need to be filed vary from business to business. We have summarized various GST returns in below table:
     

    S. No. Description of return Form Due date Remarks
      Monthly
    1.  
    Reporting of Outward Supply (Turnover exceeding Rs. 1.50 Crore) GSTR-1 by 10th of next month  
    2.  Details of inward supplies of taxable goods and/or services affected claiming the input tax credit. GSTR-2 by 15th of next month Suspended
    3. Monthly return on the basis of finalization of details of outward supplies and inward supplies along with the payment of tax. GSTR-3 by 20th of next month Suspended
    4. Monthly summary of outwards supplies, tax credits, payment of tax, etc. GSTR-3B by 20th of next month  
    5. Return for a Non-Resident foreign taxable person GSTR-5 by 20th of next month  
    6. Return by an Input Service Distributor GSTR-6 by 13th of next month  
    7. Return for authorities deducting tax at source GSTR-7 by 10th of next month  
    8. Details of supplies effected through e-commerce operator and the amount of tax collected GSTR-8 by 10th of next month  

     
    Quarterly
    9. Reporting of Outward Supply (Turnover upto Rs. 1.50 Crore) GSTR-1 Last day of the month following the quarter  
    10. Tax payment by taxpayer registered under the composition levy CMP-08
     
    by 18th of the month following the quarter
     
    CMP-08 is a statement cum challan having details of outward &  inward supplies including the taxes paid etc
      Annually
    11. Annual Return for a taxpayer registered under the composition levy GSTR-4 by 30th April of subsequent year
     
    Until FY 2018-19, the due date was 18th of the month after the end of the quarter.
    12. Annual Return for normal tax payer GSTR-9 by 31st December of subsequent year Optional for the registered person having turnover up to 2 Crore for FY 2017-18 and 2018-19
    13. Annual Return for taxpayer registered under the composition levy anytime during the year GSTR-9A by 31st December of subsequent year Filing for FY 2017-18 and 2018-19 is waived off.
    14. GST Audit by Chartered Accountant GSTR-9C by 31st December of subsequent year Applicable if turnover exceeds Rs. 2 crores for given financial year.
    (Turnover limit is increased to Rs. 5 Crore for FY 2018-19)
    15. Final Return when GST Registration is cancelled or surrendered GSTR-10 Within three months of the date of cancellation or date of cancellation order, whichever is later.  
    16. Details of inward supplies to be furnished by a person having Unique Identity Number(UIN) and claiming a refund GSTR-11 by 28th of the month following the month for which statement is filed  

     
    Late fee in case of delayed filing of returns

    Return Type Late Fees under CGST Late Fees Under SGST/UTGST Remarks
    GSTR 3B Rs. 25 per day Rs. 25 per day Maximum of Rs. 10,000 (Rs. 5,000 for CGST and Rs. 5,000 for SGST)
    GSTR-1 Rs. 100 per day Rs. 100 per day Maximum of Rs. 10,000(Rs. 5,000 for CGST and Rs. 5,000 for SGST)
    GSTR-3B (NIL Return) Rs 10 per day Rs 10 per day A return in which there is no sales/purchase is considered as NIL return.
    Annual Returns-GSTR 9 and 9A Rs. 100 per day Rs. 100 per day Maximum of 0.50% (0.25% for CGST and 0.25% for SGST) of turnover.

     
    Notes: Late fees for GSTR-3B for a month is required to be paid in the next month. Next month’s return cannot be filed before making payment of late fees of previous month.
     
    Interest liability for delayed payment of tax and other cases
    This is important to make payment of tax within prescribed time, any delay in payment of tax or excess claim of ITC or excess reduction in output tax, attract interest as below:

    Particulars Interest rate
    Tax paid after due date 18% p.a.
    Excess ITC Claimed or excess reduction in Output Tax 24% p.a.

     
    The Interest has to be calculated from the next day on which tax was due.
     

                GST Return   GST      


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