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

By | October 4, 2016
(Last Updated On: October 4, 2016)

Contents

GST Return 

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

Sr.NoFormWho to File ?What to file?When to File ?
1GSTR-1Registered taxable supplierOutward supplies10th of the month succeeding the tax period
2GSTR-2Registered taxable recipientInward supplies /Purchases15th of the month succeeding the tax period
3GSTR-3Registered taxable personOutward supplies , inward supplies, ITC availed, tax payable, tax paid and other particulars as prescribed20th of the month succeeding the tax period
4GSTR-4Composition supplierOutward supplies, inward supplies18th of the month succeeding the quarter
5GSTR-5Non-resident personOutward supplies, inward supplies20th of the month succeeding tax period & within 7 days after expiry of registration
6GSTR -6Input service distributordetails of tax invoices on which credit has been received13th of the month succeeding the tax period
7GSTR-7Tax deductorDetails of tax deducted10th of the month succeeding the month of deduction
8GSTR-8E commerce operator/tax collectorDetails of tax collected.10th of the month succeeding the tax period
9GSTR-9 Registered Taxable PersonsAnnual Return31st December of the next Financial Year]
10GSTR 9ATaxable Person paying tax u/s 8 (Compounding Taxable Person)Annual Return31st December of the next Financial Year]
11GSTR 9BRegistered Taxable Person (if Turnover Exceeds 1Crore)Audit Report with Reconciliation Statement31st December of the next Financial Year
12GSTR 10Taxable person whose registration has been surrendered or cancelledFinal returnwithin three months of the date of cancellation or date of cancellation order, whichever is later
13GSTR 11Persons having Unique Identity Number and Claiming RefundDetails of inward supplies28th 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

Direct Taxes Ready ReckonerService Tax Ready ReckonerCompany Law Ready Reckonertax deduction at source
New Books Released on Tax , GST and law

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