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GST RETURN

GST Returns, Forms And Due Dates

Returns for Regular Taxpayers (Turnover > 5 Crore / Not Opting for QRMP)

Form	Purpose	Frequency	Due Date (For Tax Period)
GSTR-1	Outward Supplies (Sales/Supply Invoices)	Monthly	11th of the succeeding month
GSTR-3B	Summary Return & Tax Payment (Consolidated liabilities, ITC, and net tax paid)	Monthly	20th of the succeeding month
GSTR-9	Annual Return (Consolidation of all monthly/quarterly returns)	Annually	31st December of the following Financial Year (FY)
GSTR-9C	Reconciliation Statement (Reconciliation of GSTR-9 with Audited Financial Statements)	Annually	31st December of the following FY

Returns for Taxpayers under QRMP Scheme (Turnover < 5 Crore)

Form	Purpose	Frequency	Due Date (For Tax Period)
GSTR-1	Outward Supplies (Sales/Supply Invoices)	Quarterly	13th of the month succeeding the quarter
GSTR-3B	Summary Return & Tax Payment	Quarterly	22nd or 24th of the month succeeding the quarter (depends on the state/UT)
IFF (Invoice Furnishing Facility)	Optional: Used to upload B2B invoices for the first two months of the quarter to allow buyers to claim ITC promptly.	Monthly	13th of the succeeding month (for Month 1 & Month 2)
PMT-06	Challan for Monthly Tax Payment (via fixed sum or self-assessment). Mandatory even if GSTR-3B is quarterly.	Monthly	25th of the succeeding month (for Month 1 & Month 2)

Returns for Composition Scheme Taxpayers

Form	Purpose	Frequency	Due Date (For Tax Period)
CMP-08	Quarterly Statement-cum-Challan (for payment of tax at a fixed percentage of turnover)	Quarterly	18th of the month succeeding the quarter
GSTR-4	Annual Return (Consolidated details of sales, purchases, and tax paid during the FY)	Annually	30th April of the following Financial Year

Other Important Forms

Form	Purpose	Who Files	Frequency	Due Date
GSTR-2B	Auto-Drafted Input Tax Credit (ITC) Statement (Static, Read-only view of eligible ITC)	Recipient/Buyer	Monthly	Available on the 12th of the succeeding month
GSTR-7	TDS Return	Tax Deductors (Govt. Agencies)	Monthly	10th of the succeeding month
GSTR-8	TCS Return	E-commerce Operators (ECOs)	Monthly	10th of the succeeding month
GSTR-10	Final Return	Taxpayer whose GST registration is cancelled or surrendered	Once	Within 3 months from the date of cancellation or cancellation order, whichever is later.

Key Points To Remember

GSTR-9 & 9C Relaxation: For taxpayers with an Annual Aggregate Turnover (AATO) up to 2 Crore, filing the Annual Return (GSTR-9) is still generally optional for most financial years. The reconciliation statement (GSTR-9C) is only mandatory for taxpayers with an AATO above 5 Crore.

How to File GST Returns Online

Click http//:www.gst.gov.in to visit the GST portal.
Based on state code and PAN number, a 15-digit GST Identification Number will be provided.
You can upload invoices to the GST portal. An invoice reference number will be provided to each invoice.
After submitting invoices, you must complete an outward return, an inward return, and a cumulative monthly return online.
On or before the 10th of the next month, file outward supply returns in GSTR-1 form using the information section of the GST Common Portal (GSTN).
The recipient will be able to see the details of the supplier's outward supplies in GSTR-2A.
The recipient must verify, authenticate, and alter the specifics of outgoing supplies, as well as provide credit or debit note information.
In GSTR-2 form, the recipient must include details of inward supplies of taxable goods and services.

Note: Consulting a tax professional is advised to ensure accuracy and compliance. For more details connect with our expert’s team at cskundan@gmail.com.