GST

GST RETURN UNDER

GST

BY - AASHISH JAIN 1

ASSISTANT
 Electronic filling of returns

FEATURE Uploading of invoice level information

S UNDER
GST Invoice – level information matching

Auto – reversal of itc in case of mismatch

 GST PORTAL
MODES OF
OFFLINE UTILITIES BY
FILLING GSTN
RETURN GST SUVIDHA PROVIDERS
(GSP)
 LIST OF RETURN UNDER GST
RETURN DESCRIPTION WHO IS REQUIRED DUE DATE OF FILING
TO FILE
GSTR -1 MONTHLY REGISTERED PERSON 10TH OF NEXT MONTH
STATEMENT OF
OUTWARD SUPPLIER
OF GOODS OR
SERVICES
GSTR-2 MONTHLY REGISTERED PERSON 15TH OF NEXT MONTH
STATEMENT OF
INWARD SUPPLIES OF
GOODS OR SERVICES
GSTR-3 MONTHLY RETURN REGISTERED PERSON 20TH OF NEXT MONTH
OF A NORMAL TAX
PAYER
GSTR-4 RETURN FOR TAXABLE PERSON 30TH DAY OF APRIL
FINANCIAL YEAR OR OPTING FOR FOLLOWING THE END
PART OF THE YEAR COMPOSITION LEVY OF FINANCIAL YEAR

QUARTERLY 18TH OF THE MONTH

STATEMENT SUCCEEDING THE
QUARTER
 LIST OF RETURN UNDER GST (CONTINUE…)
RETURN DESCRIPTION WHO IS REQUIRED DUE DATE OF FILING
TO FILE
GSTR -5 MONTHLY RETURN NON – RESIDENT TAX 20TH OF THE MONTH
PAYER SUCCEEDING THE
TAX PERIOD OR
WITHIN 7 DAYS
AFTER EXPIRY OF
REGISTRATION
WHICHEVER IS
EARLIAR

GSTR-6 MONTHLY RETURN INPUT SERVICE 13TH OF NEXT MONTH

DISTRIBUTOR
GSTR-7 MONTHLY RETURN TDS 10TH OF NEXT MONTH
GSTR-8 MONTHLY E – COMMERCE 10TH OF NEXT MONTH
STATEMENT FOR E – OPERATOR
COMMERCE
OPERATOR
DEPICTING SUPPLIES
EFFECTING THROUGH
IT
 LIST OF RETURN UNDER GST (CONTINUE…)
RETURN DESCRIPTION WHO IS REQUIRED DUE DATE OF FILING
TO FILE

GSTR -9 ANNUAL RETURN REGISTERED PERSON 31ST DECEMBER OF

OTHER THAN NEXT FINANCIAL
TDS/TCS, CASUAL YEAR
TAXABLE PERON,
NON – RESIDENT
TAXABLE PERSON

GSTR-10 FINAL RETURN TAXABLE PERSON WITHIN 3 MONTHS OF

WHOSE REGISTERED THE DATE OF
HAS BEEN CANCELLATION OR
SURRENDERED OR DATE OF ORDER OF
CANCELLED CANCELLATION
WHICHEVER IS LATER
 REVISION OF RETURNS
 The mechanism of filing revised returns for any correction of error/omission has been done
away with.
 The rectification of error/omission is allowed in the subsequent returns.
 However, no rectification is allowed after furnishing the return for the month of September
following the end of the Financial Year to which such details pertain or furnishing of the
relevant annual return, whichever is earlier.

PENAL PROVISION RELATION TO RETURNS

 Any registered person who fails to furnish Form GSTR -1, GSTR -2, GSTR- 4, or Final
Return within the due dates.
 Tax payer shall be liable to pay a late fee of Rs 100 per day.
 Subject to a maximum of Rs 5,000.
THANK
YOU !