GST COMPLIANCE – RETURNS


Currently while filing excise, service tax and vat returns (barring a few states) we generally submit summary totals. In case of VAT, the periodicity of return filing too varies from state from state and it is also different for different assesses within the same state.

Under the GST regime, for each class of tax payer (Normal, Composition, Casual etc), there are specified dates and most of the compliances are on a monthly basis. The below mentioned table gives the necessary information.
Invoice level matching is to be done for all taxable persons (other than compounding and casual dealers). All Invoices related to outward supplies will need to be uploaded by the taxable persons and these shall be matched with the data uploaded by the recipients. Mismatches, if any, will have to be resolved by the parties.

All the returns and other statutory filings will be done online on the GSTN servers.

The table below shows the details and due dates for different types of taxable person:

Return Details Taxable Person Due Date / Remarks
GSTR 1 Outward supplies of taxable goods and/or services effected Normal (other than compounding tax payer / ISD) For the month of July 2017 to September 2018 the due date is 31.10.2018 and For the month of October 2018 to December 2018 the due date is 31.01.2019 and For the month of January 2019 to March 2019 the due date is 30.04.2019 Download PDF
GSTR 1 Outward supplies of taxable goods and/or services effected Normal (other than compounding tax payer / ISD) For the month of October 2018 the due date is 11.11.2018 Download PDF
GSTR 2 Inward supplies of taxable goods and/or services claiming input tax credit Normal (other than compounding tax payer / ISD) To be uploaded by 15th of next month. For the months of July 2017 to March 2018 dates are yet to be announced. Download PDF
GSTR 1A Outward supplies as added, corrected or deleted by the recipient Normal (other than compounding tax payer / ISD) To be downloaded after the 15th of next month. The date shall be announced along with GSTR2 due dates. Download PDF
GSTR 2A Inward supplies made available to the recipient on the basis of GSTR-1 furnished by the supplier. Normal (other than compounding tax payer / ISD) To be downloaded after the 10th of next month. The date shall be announced along with GSTR2 due dates. Download PDF
GSTR 3 GST Return (Along with payment of taxes) Normal (other than compounding tax payer / ISD) To be uploaded by 20th of next month. For the month of July 2017 to March 2018 dates are yet to be announced. Download PDF
GSTR -3B GST Return (Along with payment of taxes) Normal (other than compounding tax payer / ISD) For the month of August 2018 the due date is 20.09.2018 and For the month of October 2018 the due date is 20.11.2018 Download PDF
GSTR 4 Quarterly return Composition dealer (Compounding Taxable person) For April to June 2018 the due date is 18.07.2018.and For July to Sept 2018 the due date is 18.10.2018 and For October to December 2018 the due date is 18.01.2019. Download PDF
GSTR 5 Periodic Return

 

Casual Dealer To be uploaded by 20th of the next month & within 7 days of expiry of registration. For April 2018 the due date is 20.05.2018 and For June 2018 the due date is 20.07.2018.and For August 2018 the due date is 20.09.2018.and For October 2018 the due date is 20.11.2018. Download PDF
GSTR 5A Details of outward supplies of online information and database access or retrieval services by a person located outside India made to non-taxable persons in India

 

Persons providing online information and database access or retrieval services For the month of April 2018 the due date is 20.05.2018 and For the month of June 2018 the due date is 20.07.2018 and For the month of August 2018 the due date is 20.09.2018 and and For October 2018 the due date is 20.11.2018. Download PDF
GSTR 6 Monthly return

 

Input Service Distributor (ISD) For July 2017 to August 2018 due date has been announced as 30.09.2018.and For October 2018 the due date is 13.11.2018. Download PDF
GSTR 7 TDS Return

 

TDS Deductor

 

For the month of October 2018 the due date is 10.11.2018 Download PDF
GSTR 8 GST return for E-commerce operator E-Commerce Operator

 

For the month of October 2018 the due date is 10.11.2018 Download PDF
GSTR 9 Annual Return and Final Audit Report Normal Taxable Person To be uploaded by 31st December of next Financial year. Download PDF
GSTR 9A Annual Return Composition Dealer To be uploaded by 31st December of next Financial year. Download PDF
GSTR 10 Final Return where registration has been surrendered or cancelled.

 

Download PDF
GSTR 11 File Inward supplies statement UIN holders

 

To be uploaded by 28th of the next month. Download PDF

Our Software tools can assist all classes of tax payers to prepare and validate the data, generate the GSTN compliant files and upload / download the returns.

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