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Filing of GST Return : Monthly, Quarterly and Annual filing

The details of the returns required to be filed by the assessee under the GST regime are as below:

Form Type Particulars Frequency Due Date
GSTR-1 Details of Outward supplies of Goods / services Monthly 10th of the succeeding month
GSTR-2A Auto Generated details of the inward supplies to the recipient on the basis of GSTR-1 filed by the supplier. Monthly 11th of the succeeding month
GSTR-2 Details of inward supplies of Goods / services. Monthly 15th of the succeeding month
GSTR-1A Auto generated details of outward supplies as added, corrected or deleted by the recipient. Monthly
GSTR-3 Monthly Returns Monthly 20th of the succeeding month
GSTR-9 Annual Return –Details of Input Tax Credit availed and GST paid which includes local, interstate and import/exports Annual 31st December of succeeding Financial Year
GST ITC – 1 Communication of acceptance, discrepancy or duplication of input tax credit claim Monthly
GSTR-4 Furnish all outward supply of goods and services. This includes auto-populated details from Form GSTR-4A, tax payable and payment of tax. Quarterly 18th of the succeeding month
GSTR-4A Details of inward supplies made available to the recipient registered under composition
scheme on the basis of FORM GSTR-1 furnished by the supplier
GSTR-9A Simplified Annual return by taxable persons registered under composite scheme. Annual 31st December of succeeding Financial Year
GSTR – 5 Furnish details of imports, outward supplies, ITC availed, tax paid, and closing stock Monthly 20th of the succeeding month or 7 days after expiry of registration, whichever is earlier.
GSTR – 6 Details of input credit distributed (For Input Credit 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 Monthly 11th of the succeeding month
GSTR – 7 Return for authorities deducting tax at source Monthly 10th of the succeeding month
GSTR – 7A TDS Certificate – capture details of value on which TDS is deducted and deposit on TDS deducted into appropriate Govt. Monthly
GSTR – 8 Details of supplies effected through e-commerce operator and the amount of tax collected on supplies. Monthly 10th of the succeeding month
GSTR – 10 Final Return – details of inputs and capital goods held, tax paid and payable. Within 3 months from the cancellation of registration.

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