GST Return details with due dates in India

GST RETURN DETAILS WITH DUE DATES

The Goods and Services Tax would replace the following taxes currently levied and collected by the Centre:

·       Central Excise Duty

·       Duties of Excise (Medicinal and Toilet Preparations)

·       Additional Duties of Excise (Goods of Special Importance)

·       Additional Duties of Excise (Textiles and Textile Products)

·       Additional Duties of Customs (commodity known as CVD)

·       Special Additional Duty of Customs (SAD)

·       Service Tax

State taxes that would be subsumed under GST are:

·       Value Added Tax

·       Central Sales Tax

·       Luxury Tax

·       Entry Tax in lieu of octroi

·       Entertainment Tax (not levied by the local bodies)

·       Taxes on Advertisements

·       Purchase Tax

·       Taxes on lotteries, betting and gambling

·       State cesses and Surcharges in so far as they relate to supply of goods and services

        

There are 29 states and 7 Union Territories in India.  The Central Government and the State Governments and Union Territories have levied taxes and duties and there are various forms of returns prescribed by the Central Government, State Governments and Union Territories and there are various dates for various returns to be filed in each and every state and Union Territory.

The tax levies already made by the Central Government and State Governments and Union Territories were categorised under Goods and Services Tax regime as IGST, CGST and SGST and the turnover under IGST, CGST and SGST will be disclosed in the same return forms. 

A return furnished without payment of full tax due as per such return shall not be treated as a valid return for allowing input tax credit in respect of supplies made by such person.

Input tax credit is eligible only after filing a valid GST return.

LATE FILING FEES FOR BELATED SUBMISSION OF RETURNS

Late filing fees shall be Rs. 100 per day of delay (maximum INR 5000/-).

For annual return, late filing fees shall be Rs. 100 per day of delay (maximum 0.25% of aggregate turnover).

Late filing would be permitted on payment of late fees only. Hence late filing of return will not be possible without payment of fees.

In the GST Regime there are three return filing options electronically (manual filing of returns not allowed) as shown below:

1.  Monthly

2.  Quarterly (for compounding options)

3.  Annual. 

WHAT ARE THE RETURNS TO BE FILED AND BY WHOM

TYPE OF TAXPAYER	TYPE OF RETURNS TO BE FILED
Regular Taxpayer	GSTR 1 GSTR 1A GSTR 2 GSTR 2A GSTR 3 GSTR 3A GSTR ITC-1 GSTR 9
Composite Taxpayer	GSTR 4 GSTR 4A GSTR 9A
Foreigner – Non-resident Taxpayer	GSTR 5
Input Service Distributor	GSTR 6 GSTR 6A
Tax Deductor (TDS Return)	GSTR 7 GSTR 7A
E Commerce	GSTR 8
Aggregate Turnover	GSTR 9B
Final Return – For taxable person whose registration has been surrendered or cancelled	GSTR 10

RETURN TYPE, RETURN PERIOD AND RETURN DUE DATE

Return Form	Details to be furnished	Who has to file return	Period	Due Date for filing
GSTR 1	Details of outward supplies of taxable goods and / or services effected	Registered taxable Supplier	Monthly	10th of the succeeding month
GSTR 1A	Details of outward supplies as added, corrected or deleted by the recipient	Registered taxable Supplier	Additions deletions or corrections if any furnished in Form GSTR 1 should be made in Form GSTR 1A	11TH of the succeeding month
GSTR 2	Details of inward supplies of taxable goods and/or services claiming input tax credit	Registered taxable Recipient	Monthly	15th of the succeeding month
GSTR 2A	Auto populated details of inward supplies made available to the recipient on the basis of FORM GSTR-1 furnished by the supplier	Registered taxable Recipient	Additions deletions or corrections if any in the auto populated details of inward supplies made available to the recipient on the basis of GSTR furnished in Form GSTR 1 furnished by the supplier should be made in Form GSTR 2A	Before 15th of the succeeding month (in Form GSTR 2)
				The assessee is required to verify, validate, modify or even delete the details furnished by the suppliers.
GSTR 3	Monthly return on the basis of finalization of details of outward supplies and inward supplies   (auto populated)  along with the payment of amount of tax	Registered taxable Person	Monthly	20th of the succeeding month
GSTR 3A	Notice to a registered taxable person who fails to furnish return under section 27 and section 31	By the Tax Authority i.e. proper officer	--	On receipt of notice from the Department the Taxpayer file returns within 15 days of receipt of notice
GSTR 4	Quarterly Return for compounding Taxable persons	Composition dealer	Quarterly	18th of the month succeeding quarter
GSTR 4A	Auto populated details of inward supplies made available to the recipient on the basis of FORM GSTR-1 furnished by the supplier (quarterly)	Composition dealer	Quarterly	The assessee is required to verify, validate, modify or even delete the details furnished by the suppliers every month.
GSTR 5	Details of imports, outward supplies, ITC availed, tax paid, and closing stock details	Non-Resident Taxable Person (Foreigner)	Monthly	The assessee is required to verify, validate, modify or even delete the details furnished by the suppliers.
			Expiry of Registration	Within 7 days after expiry of registration.
GSTR 6	ISD return. Details of input credit distributed.	Input Service Distributor	Monthly	13th of the succeeding month
GSTR 6A	Details of inward supplies made available to the ISD recipient on the basis of FORM GSTR-1 furnished by the supplier	Registered taxable Input Service Recipient	Additions deletions or corrections if any in the   auto populate details of inward supplies made available to the recipient on   the basis of GSTR furnished in Form GSTR 1 furnished by the supplier should be made in Form GSTR 6A	11th of the succeeding month
GSTR 7	Return for authorities deducting tax at source	Tax Deductor	Monthly	10th of the succeeding month
GSTR 7A	TDS Certificate to be made available for download	TDS Certificate – capture details of value on which TDS is deducted and deposit on TDS deducted into appropriate Government	Monthly	..
GST - ITC-1	Communication of acceptance, discrepancy or duplication of input tax credit claim
GSTR 8	Details of supplies effected through e-commerce operator and the amount of tax collected on supplies as required under sub-section (1) of section 43C	E-commerce Operator / Tax Collector	Monthly	10th of the succeeding month
GSTR 9	Annual Return	Registered Taxable Person	Annual	31stDecember of next financial year
		Input Service distributor, deductor of tax, casual taxable person and Non-Resident taxable person are not required to furnish annual return.
GSTR 9A	Simplified Annual return by Compounding taxable persons registered under section 8	Composition dealer	Annual	31stDecember of next financial year
GSTR 9B	Reconciliation Statement – audited annual accounts and a reconciliation statement, duly certified	By Taxpayers whose aggregate turnover exceeds 1 crore in a year	Annual	31stDecember of succeeding year.
GSTR 10	Final return with details of inputs and capital goods held tax paid and payable.	Taxable person whose registration has been surrendered or cancelled	Monthly	Within three months of the date of cancellation or date of cancellation order, whichever is later.
GSTR 11	Details of inward supplies to be furnished by a person having UIN	Person having UIN and claiming refund and Government Departments	Monthly	28th of the month following the month for which statement is filed

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