WHAT IS GST RETURN FILING?
A return is a document containing details of income which a taxpayer is required to file with the tax administrative authorities. This is used by tax authorities to calculate tax liability.
Under GST, a registered dealer has to file GST returns that include:
1.Purchases
2.Sales
3.Output GST (On sales)
4.Input tax credit (GST paid on purchases)
TYPES OF GST RETURNS?
1.GST-1:Details of outward supplies of taxable goods or services or both effected
2.GST-2:Details of inward supplies of taxable goods or services or both claiming input tax credit
3.GST-3:Monthly return on the basis of finalization of details of outward supplies and inward supplies along with the payment of amount of tax
4.GST-4:Quarterly Return for compounding taxable persons
5.GST-5:Return for Non-Resident foreign taxable persons
6.GST-6:Input Service Distributor return
7.GST-7:Return for authorities deducting tax at source
8.GST-8:Details of supplies effected through e-commerce operator and the amount of tax collected as required under sub-section (52)
9.GST-9:Annual Return
10.GST-9A:Simplified Annual return by Compounding taxable persons registered under section 10
DUE DATE FOR GST RETURN FILING
1.GST-1:10th of Next Month
2.GST-2:After the 10th but before 15th of Next Month
3.GST-3:20th of Next Month
4.GST-4:18th from End of the quarter
5.GST-5:20th form end of the month or within 7 days after the last day of validity of registration whichever is earlier
6.GST-6:13th of Next Month
7.GST-7:10th of Next Month
8.GST-8:10th of Next Month
9.GST-9:31st December of Next Financial Year
10.GST-9A:31st December of Next Financial Year