GST Returns : Who … What….When…How ..Explained

By | October 4, 2016

GST Return 

Who … What….When….How to File GST Return

Sr.No Form Who to File ? What to file? When to File ?
1 GSTR-1 Registered taxable supplier Outward supplies 10th of the month succeeding the tax period
2 GSTR-2 Registered taxable recipient Inward supplies /Purchases 15th of the month succeeding the tax period
3 GSTR-3 Registered taxable person Outward supplies , inward supplies, ITC availed, tax payable, tax paid and other particulars as prescribed 20th of the month succeeding the tax period
4 GSTR-4 Composition supplier Outward supplies, inward supplies 18th of the month succeeding the quarter
5 GSTR-5 Non-resident person Outward supplies, inward supplies 20th of the month succeeding tax period & within 7 days after expiry of registration
6 GSTR -6 Input service distributor details of tax invoices on which credit has been received 13th of the month succeeding the tax period
7 GSTR-7 Tax deductor Details of tax deducted 10th of the month succeeding the month of deduction
8 GSTR-8 E commerce operator/tax collector Details of tax collected. 10th of the month succeeding the tax period
9 GSTR-9  Registered Taxable Persons Annual Return 31st December of the next Financial Year]
10 GSTR 9A Taxable Person paying tax u/s 8 (Compounding Taxable Person) Annual Return 31st December of the next Financial Year]
11 GSTR 9B Registered Taxable Person (if Turnover Exceeds 1Crore) Audit Report with Reconciliation Statement 31st December of the next Financial Year
12 GSTR 10 Taxable person whose registration has been surrendered or cancelled Final return within three months of the date of cancellation or date of cancellation order, whichever is later
13 GSTR 11 Persons having Unique Identity Number and Claiming Refund Details of inward supplies 28th of the month following the month for which statement is filed

GST Retun Filing Process

Read also  GST Return filing Process in India

Free Education Guide on Goods & Service Tax (GST)


SR No

Topic -GST

Resources

1

Model GST Law

Model GST Law

2

GST Overview

Goods and Services Tax (GST): An Overview

Integrated Goods & Service Tax (IGST) Act Overview

Meaning and Scope of Supply

Time of Supply

Place of Supply of Goods and Service under GST

Valuation in GST

Levy of GST & Exemption from Tax

Job Work under Goods & Service Tax (GST)

Electronic Commerce under Goods & Service Tax (GST)

3

Transition to GST

Transitional Provisions in Goods & Service Tax (GST)

4

Registration

GST Registration FAQ’s

GST Registration Process -Video

GST -Draft Registration Rules

GST -Draft Registration Formats

5

Invoice

GST Draft Invoice Rules released by CBEC

GST Draft Invoice formats Released by CBEC

6

Input Tax Credit

Input Tax Credit under Goods & Service Tax (GST)

Concept of Input Service Distributor in Goods & Service Tax (GST)

7

Payment

GST Payment of Tax

GST Draft Payment Rules Released by CBEC

GST Draft Payment formats Released by CBEC

8

Refunds

Refund under GST

Draft GST Refund Forms released by CBEC

Draft GST Refund Rules released by Govt

9

Returns

Returns Process and matching of Input Tax Credit under GST

Draft GST Return Rules Released by Govt

Draft GST Return Formats released by Govt

10

Assessment and Audit

Assessment and Audit under GST

11

Inspection, Search, Seizure and Arrest

Inspection, Search, Seizure and Arrest under GST

12

Offences, Penalty, Prosecution & Compounding

Offences, Penalty, Prosecution & Compounding in GST

13

Demands and Recovery

Demands and Recovery under GST

14

Appeals and Review

Appeals, Review and Revision in GST

15

Advance Ruling

Advance Ruling in Goods and Service Tax (GST)

16

Settlement Commission

Settlement Commission in Goods and Service Tax (GST)

17

GST Portal

Frontend Business Process on GST Portal

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