Online GST Return Filing

GSTR-1

The GSTR-1 is a monthly return form filed by businesses to report the details of the outward supplies of all services and goods. Every GST-registered entity should file GSTR-1 except Input service distributor and Composition taxpayer. It must be filed even if there is no business activity. The due date for filing GSTR-1 is 10th of every month.

GSTR 1 acts as the basis for all other form submissions for the month.

GSTR-2

GSTR-2 is the return filed to furnish the details of all the inward supplies of goods/services. It is possible to edit this form, but the government has suspended the filing.

GSTR-4

GSTR-4 is filed every year by all taxpayers under the GST composition scheme. Businesses should provide a summary of the outward supplies and all the taxes paid thereon, as details of the import of services and supplies that may attract reverse charges.

The due date for filing this form is the 30th of the month, succeeding the financial year.

GSTR-5

This form is filed by all non-resident taxpayers registered in India and carries out business operations in India. In the GSTR-5 return, businesses should furnish the details of all the inward and outward supplies and the tax liabilities. This form is to be submitted on a monthly basis and has to be filed by every month on the 20th.

GSTR-6

The Input Service provider generates and files GSTR-6 only after all details furnished in GSTR 6A are accepted and verified on the 13th of every month.

GSTR-7

GSTR-7 is filed by the entities who deduct tax at the time of making payment to the suppliers for purchase, that is, inward supplies received.

GSTR-7 form contains details of Tax Deducted at Source (TDS) under GST, the tax liability, and TDS refund.

GSTR7 must be filed on the 10th of the subsequent month.

GSTR-8

The form GSTR-8 is filed by e-commerce businesses who collect tax at source (TCS) to furnish the details of the supplies made through the e-commerce platform.

It is filed on the 10th of every month.

GSTR-9

The GSTR 9 form is filed annually by entities to furnish the details of all purchases, sales, input tax credits, or refunds claimed or demanded created, and so. Regular taxpayers file GSTR-9, SEZ units, SEZ developers, OIDAR service providers, and the taxpayers who have withdrawn from the composition scheme to ordinary taxpayers.

Annual return purposes. It has to be duly filled by all taxpayers by the coming financial year 31st. It mainly consists of all the details of the 12 GSTR3 filed during the financial year.

GSTR-10

A taxable person whose GST registration is cancelled or surrendered has to file a return in Form GSTR-10 called as Final Return. This is statement of stocks held by such taxpayer on day immediately preceding the date from which cancellation is made effective. This return should be filed within three months of the date of cancellation or date of order of cancellation, whichever is later.