GST Return Filing

There are various returns to be furnished under GST during return filing:

Form GSTR-1

User need to declare the details of all the outward supplies of goods and services effected during the month.GSTR-1 filed on or before the 10th of every month with details of all supplies effected during the previous

Form GSTR-2

After reconciling, and additional claim/correction needs to be incorporated and submitted in the Form GSTR-2 by 15th of every month.

Form GSTR-3

On 20th,based on the Form GSTR-1 and Form GSTR-2,an auto-populated return GSTR-3 will be available for submission along with to payment.

After the due date of filing the monthly return in Form GSTR-3,the inward supplies will be matched with the outward supplies furnished by suppliers, and then final acceptance of input tax credit will be communicated in Form GST MIS-1.There are following detail will be matching of invoices

1. GSTIN of the supplier
2. GSTIN of the recipient
3. Invoice/debit note number
4. Invoice/debit note date
5. Taxable value and
6. Tax amount

Form GSTR-4

On 18th of month of succession quarter, quarterly return for compounding taxable person.

Form GSTR-5

Return for Non-resident foreign taxable person by Non-Resident Taxable Person.

Form GSTR-6

On 13th of next month, Return for Input Service Distributor by Input-Service Distributor.

Form GSTR-8

On 10th of next month, Details of supplies effected through e-commerce operator and the amount of tax collected by E-commerce operator/Tax Collector.

Form GSTR-9

On 31st December of next financial year, Annual GST return filed by Registered Taxable Person