GST Registration

GSTR 1 – Details of Outward Supply : 

The details of outward supplies are required to be furnished, electronically, in Form GSTR-1.

• • Person required to file GSTR 1 –

All registered person required to file GSTR 1 including Casual Taxable Person, however following person does not require to file GSTR 1

– Input Service Distributor(ISD)

 – Non-Resident Taxable Person (NRTP)

 – Person who required to deduct tax at source (TDS)

 – Person who required to collect tax at source (TCS)

 – Supplier of OIDAR services. 

• • Due Date – 

GSTR 1 for a particular month is filed on or before the 11th day of the immediately succeeding month.

The registered person is required to furnish details of invoices and revised invoices issued in relation to supplies made by him to registered and unregistered persons during a month and debit notes and credit notes in GSTR-1 in the following manner. 

GSTR-3B :

GSTR-3B is a simple return containing a summary of outward supplies, inward supplies liable to reverse charge, eligible ITC, payment of tax etc. Thus, GSTR-3B does not require invoice-wise data of outward supplies.

Filing of GSTR-3B is mandatory for all normal and casual taxpayers, even if there is no business activity in any particular tax period. For such tax period(s), a Nil GSTR-3B is required to be filed.

• • Due Date – 

Due date for filing of GSTR 3B is 20th day of the immediately succeeding month.

• • Return for composition supplier

  • Person eligible to file GSTR 4 –

Every registered person paying tax under section 10, i.e. a composition supplier is required to file an annual return in Form GSTR-4.

• • Quarterly statement for payment of self-assessed tax –

The persons required to file GSTR-4 are also required to furnish a statement in the Form GST CMP-08 containing details of payment of self-assessed tax, for every quarter (or part of the quarter), by 18th day of the month succeeding such quarter.

• • Due Date – 

GSTR-4 for a financial year should be furnished by 30th April of the succeeding financial year.

GST CMP-08 (quarterly statement for payment of self-assessed tax) should be furnished by the 18th day of the month succeeding such a quarter.

GSTR 5 :

• • Return for Non-Resident Taxable Persons – 

Non-Resident Taxable Persons (NRTPs) are those suppliers who do not have a business establishment in India and have come for a short period to make supplies in India. They would normally import their products into India and make local supplies.

A registered NRTP is not required to file the Statement of Outward Supplies and return applicable for a normal taxpayer.
In place of the same, a simplified monthly tax return has been prescribed in Form GSTR-5 for a NRTP for every calendar month or part thereof. The details of outward supplies and inward supplies of a NRTP are incorporated in GSTR-5.

• • Due Date – 

GSTR-5 should be furnished within 20 days after the end of the calendar month or within 7 days after the last day of validity period of the registration, whichever is earlier.

GSTR 6 :

• • Return for Input Service Distributor – 

ISD is not required to file a statement of outward supplies with its return. It needs to file only a monthly return in Form GSTR-6 electronically through the common portal. Form GSTR-6 contains the details of ITC received for distribution, total ITC/ eligible/ ineligible ITC to be distributed for the tax period, distribution of ITC, details of debit/ credit notes, etc.

• • Due Date – 

The details in GSTR-6 should be furnished on/before 13th of the month succeeding the calendar month. GSTR-6 can only be filed after 10th of the month and before 13th of the month succeeding the tax period.

GSTR 7 :

• • Return for tax deducted at source – 

Whenever taxable goods or services or both are supplied to a Central/ State Government’s Department/ establishment or, local authority, or Governmental agencies, recipient is required to deduct tax at source under section 51.

• • Due Date – 

The details in GSTR-7 should be furnished on/before 10th of the month succeeding the calendar month in which tax has been deducted at source.

GSTR 8 :

• • Statement for tax collection at source – 

An Electronic Commerce Operator (ECO) liable to collect tax at source shall furnish a monthly statement in Form GSTR-8 electronically through the common portal. Form GSTR-8 contains the details of supplies of goods or services or both effected through ECO, including the supplies of goods or services or both returned through it and the amount of tax collected at source

• • Due Date –

The details in GSTR-8 should be furnished on/before 10th of the month succeeding the calendar month in which tax has been collected at source. 

GSTR – 9 and 9A :

• • Annual Return & Annual Statement

  • Who is required to furnish the annual return and what is the due date for the same?

All registered persons are required to file an annual return4. However, following persons are not required to file annual return:

(i) Casual taxable persons
(ii) Non- resident taxable person
(iii) Input service distributors
(iv) Persons authorized to deduct/collect tax at source under section 51/52, and
(v) Person supplying OIDAR services from outside India to unregistered persons in India.

• • Prescribed form for annual return/statement – 

The annual return is to be filed electronically in Form GSTR-9 through the common portal.
Person registered under composition levy: A person paying tax under composition scheme is required to file the annual return in Form GSTR-9A.

• • Due Date – 

The annual return for a financial year needs to be filed by 31st December of the next financial year.

GSTR – 10 – Final Return :

Every registered person who is required to furnish return u/s 39(1) and whose registration has been surrendered or cancelled is required to file a final return electronically in Form GSTR-10 through the common portal.

• • Due Date – 

The final return has to be filed within 3 months of the:
(i) date of cancellation or
(ii) date of order of cancellation whichever is later.