We assist you in filing your GST Returns Ranging from GSTR 1 to GSTR 10 depending upon form applicable to your Business of Goods or Service. The basic features of the returns mechanism in GST include electronic filing of returns, uploading of invoice level information and auto-population of information relating to Input Tax Credit (ITC) from returns of supplier to that of recipient, invoice-level information matching and auto reversal of Input Tax Credit in case of mismatch. The returns mechanism is designed to assist the taxpayer to file returns and avail ITC. Under GST, a regular taxpayer needs to furnish monthly returns and one annual return. There are separate returns for a taxpayer registered under the composition scheme, nonresident taxpayer, taxpayer registered as an Input Service Distributor, a person liable to deduct or collect the tax (TDS/ TCS) and a person granted Unique Identification Number. It is important to note that a taxpayer is NOT required to file all types of returns. In fact, taxpayers are required to file returns depending on the activities they undertake. All the returns are to be filed online.
| Return | Description | Who files | Date for filing |
|---|---|---|---|
| GSTR-1 | Monthly Statement of Outward supplies | Registered Person | 10th of the next month |
| GSTR-2 | Monthly Statement of Inward supplies | Registered Person | 15th of the next month |
| GSTR-3 | Monthly Return for a normal taxpayer | Registered Person | 20th of the next month |
| GSTR-4 | Quarterly Return | Taxable Person opting for Composition Levy | 18th of the month succeeding the quarter |
| GSTR-5 | Monthly Return for a non-resident Taxpayer | Non-resident Taxpayer | 20th of the month succeedingthe tax period & within 7 days after expiry of registration |
| GSTR-6 | Monthly Return for an Input Service Distributor | Input Service Distributor | 13th of the next month |
| GSTR-7 | Monthly Return for authorities deducting tax at source | Tax Deductor | 10th of the next month |
| GSTR-8 | Monthly Statement for E-Commerce Operator depicting supplies through it | E-Commerce Operator | 10th of the next month |
| GSTR-9 | Annual Return By Registered Person other than an ISD, TDS/TCS Taxpayer, Casual Taxable Person and Non-resident Taxpayer | 31st December of next Financial Year | |
| GSTR-10 | Final Return Taxable Person whose registration has been surrendered or cancelled | Within three months ofthe date of cancellation or date of order of cancellation,whichever is later. |