GST Return Filing

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GST Return Filing

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Types
Process
Penalties
FAQ's

About

GST Return Filing

GST return filing is an online process in India, mandatory after GST registration (failing to file results in heavy penalties), and the returns must be filed correctly to ensure GST credit is passed to the next level. Only your GST website login details are needed to file returns.

Types of GST Return Filing

Every GST-registered person needs to file different returns, the primary returns to be filed are:

GSTR-3B (monthly summary)

A summary of monthly return of all inward and outward supply details, input tax credits and the GST liability details. A self-declaration form is filed by every tax payer for the tax period.

GSTR 9 A (for dealers who opted for composition scheme)

It is filed by entities who have opted out of the commission scheme during the financial year. GSTR-9A consists of inward and outward supply details, taxes paid, refund, input tax credit availed or reversed, demand created.

GSTR 1 (quarterly/monthly outward supply details)

A monthly return form to report outward supplies details of all goods and services - to be filled by businesses (to be filed despite lack of business activities). Every GST- registered entity must file GSTR-1, except the composition taxpayer and input service distribute. GSTR-1 filing due date - 11th of every month.

GSTR 9 C (statement of reconciliation)

Every registered person whose turnover exceeds Rs. 2 crore limits, must get their account audited by a CA or an accountant. The GSTR-9 is a statement of reconciliation between:
• The Annual Returns in GSTR-9 filed for a financial year
• The figures as per the tax payer’s audited annual financial statements

GSTR 9 (consolidation of quarterly/monthly returns)

It is annually filed to furnish all sales details, purchases, input tax credit or refund claims or demand created. GSTR-9 filed by normal taxpayers, SEZ Units, SEZ developers, OIDAR service providers and tax payers withdrawn from the composition scheme – now they are normal tax payers.

GSTR 4 (to be filed by Composition Dealer)

This is filed every year under the GSTR composition scheme - summary of outward supplies, and all the tax paid - to be provided by businesses.

GST Return Filing Process

Allow Wissen to take care of all your GST return filing troubles:

A gentle reminder is sent to you, several days before the due date.

Client sends requisite data and/documents for GST Return Filing.

Avoid any last-minute stress, submit all required documents to us.

Draft Summary of GST Returns sent to client for approval

After client approval GST Return Submission and filing is done

Due Dates for your GSTRs – Mark your Calendar

GSTR Return Form	Frequency	Due Date for Return Filing
GSTR 3	Monthly	By 20th of every month
GSTR 4	Quarterly Month	By 18th of every month, after the end of each quarter
GSTR 5 & GSTR 5 A	Monthly	By 20th of every month
GSTR 6	Monthly	By end of every month

GST Return Filing Penalties

Rs. 25/day is the late filing Central GST (CGST) and State GST (SGST) fee for returns. Businesses that have to file returns, have ‘NIL’ tax liability (under CGST law and SGST law) must pay a Rs. 10 fine.

Frequently Asked Question

[ultimate-faqs include_category="gst-return-filing"]

GST Return Filing

GST Return Filing

GST Return Filing

About

GST Return Filing

Types of GST Return Filing

GSTR-3B (monthly summary)

GSTR 9 A (for dealers who opted for composition scheme)

GSTR 1 (quarterly/monthly outward supply details)

GSTR 9 C (statement of reconciliation)

GSTR 9 (consolidation of quarterly/monthly returns)

GSTR 4 (to be filed by Composition Dealer)

GST Return Filing Process

Due Dates for your GSTRs – Mark your Calendar

GST Return Filing Penalties

Frequently Asked Question

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