Which GST Returns are to be filed and due dates
Every person registered in GST is required to file the specified returns. Such returns are required to be filed even if there is no transaction in a period. In other words, it is mandatory to file NIL returns also.
The returns to be filed by a person registered in normal scheme are
|GST Return||Frequency||Due Date|
|GSTR-3B (Till Dec 2019)||Monthly||20th of Next month|
|GSTR-3B (From Jan 2020)*||Monthly||20, 22 & 24 th of Next month|
|GSTR-1 (For persons with turnover in preceding financial year exceeding Rs. 1.5 crore or those who had opt this option voluntarily.||Monthly||11th of Next month|
|GSTR-1 (For person with turnover in preceding financial year less than Rs. 1.5 crore)||Quarterly||30th or 31st of Next month|
|GSTR-9 (Annual Return)||Annual||31st December after year end**|
*To resolve the server issue on the last dates, Government introduced GSTR3B filing in stagered manner from January 2020. As per this new method, the due date for the taxpayers which have turnover of Rs 5 crore or more will be 20th of each month and for the other taxpayer the due date will be 22nd or 24th on the basis of their registration state which is as follows: –
|01 – Jammu and Kashmir||24|
|02 – Himachal Pradesh||24|
|03 – Punjab||24|
|04 – Chandigarh||24|
|05 – Uttarakhand||24|
|06 – Haryana||24|
|07 – Delhi||24|
|08 – Rajasthan||24|
|09 – Uttar Pradesh||24|
|10 – Bihar||24|
|11 – Sikkim||24|
|12 – Arunachal Pradesh||24|
|13 – Nagaland||24|
|14 – Manipur||24|
|15 – Mizoram||24|
|16 – Tripura||24|
|17 – Meghalaya||24|
|18 – Assam||24|
|19 – West Bengal||24|
|20 – Jharkhand||24|
|21 – Odisha||24|
|22 – Chhattisgarh||22|
|23 – Madhya Pradesh||22|
|24 – Gujarat||22|
|25 – Daman and Diu||22|
|26 – Dadra and Nagar Haveli||22|
|27 – Maharashtra||22|
|30 – Goa||22|
|31 – Lakshadweep||22|
|32 – Kerala||22|
|33 – Tamil Nadu||22|
|34 – Puducherry||22|
|35 – Andaman and Nicobar Islands||22|
|36 – Telangana||22|
|37 – Andhra Pradesh||22|
|38 – Ladakh||24|
**Annual return for financial year 2017-18 is to be filed by 30th June 2019.
A person registered under composition scheme is required to file GSTR-4 for every quarter within 18 days of end of quarter. He is also required to file Annual return in GSTR-9A.
GST returns cannot be revised in the present filing system. The mistake made in a return can be rectified in the subsequent return when such mistake comes into notice.
Although, the rectification is not allowed in following cases:-
- An error is found as a result of scrutiny, audit, inspection or enforcement activity by the tax authorities.
- After any of the following dates
(a) due date of return of month of September or quarter July to September of following year
(b) actual date of furnishing annual return of the relevant year
Also Read – How to Resolve Errors made in GSTR-3B
New Return Forms
There are certain problems in current return filing system. So GST council has decided to change the filing system. It is declared to be applicable on trial basis from 1st April 2019 and on mandatory basis from 1st July 2019.
Problems in current structure are
- Two returns are to be filed for same period i.e GSTR-1 and GSTR-3B. There is also annual return but that is not a big problem.
- Matching problem when GSTR-1 to be filed quarterly and GSTR-3B to be filed monthly.
- No revision option. A mistake in a month is to be corrected in subsequent month. For example – I found a mistake of April in May, So I corrected it in May. I found a mistake of May in June, so I corrected in June. I found a mistake of April and May in July, so I corrected it in July. And this way it becomes very very hard to track and matching the returns.
New return filing system features
- Single return for a quarter/month.
- Quarterly returns for persons with turnover up to Rs. 5 crore. A person can opt to file monthly voluntarily.
- Return can be amended and payment if any can be paid at time of amendment.
- NIL returns can be filed by sms.
- Quarterly return shall be similar to main return with monthly payment facility but for two kinds of registered persons – small traders making only B2C supply or making B2B + B2C supply. For such taxpayers, simplified returns have been designed called Sahaj and Sugam. In these returns details of information required to be filled is lesser than that in the regular return.
All registered taxable person other than input service distributor, a person paying tax under section 51 or section 52, a casual taxable person and a non-resident taxable person has to file an annual return on or before 31st December of the following financial year. Such annual return is to be filed in Form GSTR-9. For persons under composition scheme the form for annual return in Form GSTR-9A.
A person who is required to get his accounts audited under section 35(5) has to furnish electronically, an audited copy of the annual accounts and a reconciliation statement in form GSTR-9C, reconciling the value of supplies declared in the return furnished for the year with the audited annual financial statement along with the annual return.
A Late fee of Rs. 50 per day is liable to be paid if any monthly/quarterly return is not submitted within due date. Maximum penalty would be of Rs. 10,000.
In case of an Annual return, a penalty is payable at Rs. 100 per day. Maximum penalty in such case is 0.25% of the turnover in the state or union territory.
Details, as furnished in Details of outward supplies in Form GSTR-1, will be available to the composite dealer in Form GSTR – 4A. The dealer can add, correct or delete such details. After such addition, correction or deletion quarterly return in Form GSTR-4 is to be furnished.
Form GSTR-4 shall include-
(a) invoice wise inter-State and intra-State inward supplies received from registered and unregistered persons;
(b) import of goods and services made;
(c) consolidated details of outward supplies made; and
(d) debit and credit notes issued and received if any;
Liability of tax, interest, penalty or any other amount payable is to be paid before filing return.
|S No.||Form No.||Form to be used for|
|1||Form GSTR-1||Details of outwards supplies of goods or services|
|2||Form GSTR-1A||Details of auto drafted supplies of goods or services|
|3||Form GSTR-2||Details of inward supplies of goods or services|
|4||Form GSTR-2A||Details of supplies auto drafted from GSTR-1 or GSTR-5 to recipient|
|5||Form GSTR-3||Monthly return|
|6||Form GSTR-3A||Notice to return defaulter u/s 46|
|7||Form GSTR-4||Quarterly return for registered persons opting composition levy|
|8||Form GSTR-4A||Auto drafted details for registered persons opting composition levy|
|9||Form GSTR-5||Return for Non-Resident Taxable Persons|
|10||Form GSTR-5A||Details of supplies of online information and database access or retrieval services by a person located outside India made to non-taxable persons in India|
|11||Form GSTR-6||Return for input service distributors|
|12||Form GSTR-6A||Details of supplies auto drafted from GSTR-1 or GSTR-5 to ISD.|
|13||Form GSTR-7||Return for Tax Deduction at Source|
|14||Form GSTR-7A||Tax Deduction at Source Certificate|
|15||Form GSTR-8||Statement for Tax Collection at Source|
|16||Form GSTR-9||Annual return|
|17||Form GSTR-9A||Annual return by Compounding taxable persons registered under section 10|
|18||Form GSTR-9B||Annual Return by E-Commerce operator|
|19||Form GSTR-9C||Reconciliation Statement|
|20||Form GSTR-10||Final return|
|21||Form GSTR-11||Inward supplies statement for persons having Unique Identification Number (UIN)|
Check out the GST Returns Format here – GST return formats
Every registered taxable person who applies for cancellation of registration shall furnish a final return within three months of the date of cancellation or date of cancellation order, whichever is later, in such form and in such manner as may be prescribed. Such return is to be filed in Form GSTR-10.