Types of GST Return

Return Form Particulars Frequency Due date

GSTR-1

• Details of outward supplies of goods and services
• Monthly
• 11th of the next month

GSTR-2

• Details of inward supplies of goods and services affected
• Monthly
• 15th of the next month

GSTR-3

• Monthly return, in the case of finalization of details of outward supplies and inward supplies along with the payment of tax.
• Monthly
• 20th of the next month

GSTR-3B

• It is a simple return in which the summary of outward supplies along with Input Tax Credit is declared and payment of tax is affected by the taxpayer.
• Monthly
• 20th of the next month

GSTR-4

• For all the taxable person registered under the composition levy
• Quarterly
• 18th of the next month after the quarter

GSTR-5

Returns for a non-resident foreign taxable person

Monthly

20th of the next month

GSTR-6

• Returns for an input service distributor
• Monthly
• 13th of the next month

GSTR-7

• Returns for authorities deducting TDS
• Monthly
• 10th of the next month
• Return Form Particulars Frequency Due date

GSTR-8

• Details of supplies effected through the e-commerce operator and the amount of tax collected
• Monthly
• 10th of the next month

GSTR-9

• Annual return for a normal taxpayer
• Annually
• 31st December of the next financial year

GSTR-9A

• Annual return of a taxpayer registered under the composition levy anytime during the year
• Annually
• 31st December of the next financial year

GSTR-10

• Final return
• Only once, when GST registration is cancelled or surrendered
• Within 3 months of the date of cancellation or the date of cancellation of order, whichever is later

GSTR-11

• Details of inward supplies to be furnished by a person having UIN and claiming a refund
• Monthly
• 28th of the following month for which the statement is filed

Eligibility for return filing

· Registered persons taxable under GST has to file 3-monthly returns and 1-annual returns.

· But all the businesses who has not exceeded the exempted limit, which is Rs.2 lakhs all over India and Rs.10 lakhs in Northeastern and Hill States, is not eligible.

· All those businesses that exceed this limit, needs to file GST return

· This should be applicable, even if an entity makes no sale during a given year in the form of NIL returns.

· A company having turnover of more than Rs.1.5 crore needs to file returns monthly. And if the company has turnover of more than Rs.1 crore then, it should be filled annually as well. Below this threshold limit, an enterprise has an option to file it according to their needs.

Steps for filing GST Return

· To file for the GST return, one has to first visit our website: www.legalraasta.com

· Then, click on the ‘tax’ tab and under GST column, click on the GST return button.

· After this, you have to feed in your name, email id and mobile number.

· Here, a user have multiple options to go through according to one’s need and budget. You can select for a free trial of 2 months to get the overall working of our software ‘Taxraahi’.

· If you already have an account, you can login or create a new account.

· Then, click on add company, where you need to feed in GSTN, GSTN password, GSTIN, Date of GST registration, select your type of entity and some other basic details.

· The next step would be to upload the data about your sale & purchases and select the type of file you have accounts in. It could be tally, excel or busy.

· Match in your data and click on the save button.

· Finally you can save the data on our portal. You can either use OTP (one-time password) or captcha.