GST Returns : All types of gst returns, due dates & Penalties

Every registered taxpayers under GST  require to file their gst returns on time to save penalties. In this article you will found all information about GST returns, its types, due dates & penalties

latest update

GST returns due date- upcoming 

CBIC extended due date for filing Form GSTR-7 till 31st January 2019

How to File GST Return ? 

GST return can file through
gst login or say gst portal click 
on link to know more about 
gst.gov.in portal

FILE RETURN HERE

GST Returns

Types and Due dates of GST returns

As originally provided in CGST Act, 2017 and CGST Rules(Return) 

Form Name About form Frequency Due Date
GSTR-1
Details of outward supplies of goods or services Monthly 10th of the next month
GSTR-2 Details of inward supplies of goods or services Monthly
15th of the next month
GSTR-3 Monthly return- both inward and output supplies Monthly
20th of the next month
GSTR-3B Simple return for Jul 2017- Mar 2018 Monthly 20th of the next month
GSTR-4 Quarterly return for registered person opting for composition levy Quarterly 
18th of the month succeeding quarter
GSTR-5 Return for Non Resident Taxable Person Monthly
20th of the next month

GSTR-6 Return for Input Service Distributor Monthly 13th of the Next Month
GSTR-7 Return for Tax Deductor (TDS-RETURN) Monthly 10th of the Next Month
GSTR-8
Details of supplies effected through e-commerce operator and the amount of tax collected
Monthly
10th of the Next Month
GSTR-9 Annual Return  Annually  31st December of Next financial year
GSTR-10 Final Return At the time of cancellation/ surrender of registration Within three months of the date of cancellation or date of cancellation order, whichever is later.
GSTR-11 Details of inward supplies to be furnished by a person having UIN and claiming refund Monthly
28th of the month following the month for which statement is filed
Note: For Latest updates check above due date subject to change by notifications WHAT IS GST RETURN?

GST Returns are the forms prescribed by GST act and rules for the purpose of calculating the tax liability and to verify the accuracy of business transactions

Under GST there are various returns to enter details like:

  • Purchases
  • Sales
  • Output GST (On sales)
  • Input tax credit (GST paid on purchases)

LATE FEES AND PENALTIES ON NON-FILLING OF GST RETURN

Late filing

Return filing is mandatory under GST. Even if there is no transaction, you must file a Nil return.

  • Interest is 18% per annum. It has to be calculated by the tax payer on the amount of outstanding tax to be paid. Time period will be from the next day of filing to the date of payment.
  • As per GST Act Late fee is Rs. 100 per day per Act. So it is 100 under CGST & 100 under SGST. 
  • Late Fee for filing GSTR-1, GSTR-3B, GSTR-4, GSTR-5 & GSTR-6 after the due date has been reduced to Rs. 50 per day of delay.
  • Late fee for filing NIL returns have been reduced to Rs. 20 per day of delay for taxpayers(i.e having Nil tax liability for the month) for GSTR-1, GSTR-3B and GSTR-4 & GSTR-5.

Note: Subject to change by notifications/refer latest updates

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