How Do I File GST Returns?
The most common returns will be GSTR 1, 2 ,3, 4 & 9. All businesses need to submit GSTR 1, GSTR 2 & GSTR every month. GSTR 4 needs to be submitted every quarter and GSTR 9 is to be submitted on an online basis.
Below is a table of all the forms you would need to fill and file under the latest GST regime:
Form Type/Number
|
What To File
|
Who Should File
|
Due Date
|
GSTR - 1
|
Outward Sales
|
By Suppliers
|
10th of next month
|
GSTR - 2
|
Purchases made
|
By Recipients
|
15th of next month
|
GSTR - 3
|
Monthly return of what went out and what came in (supplies) + payable tax amount
|
By all businesses
|
20th of next month
|
GSTR - 4
|
Compound GST return
|
By all businesses
|
18th of every quarter
|
GSTR - 5
|
GST returns
|
By taxable non-residents
|
20th of next month
|
GSTR - 6
|
GST returns
|
Input Service Distributor
|
16th of next month
|
GSTR - 7
|
GST returns
|
TDS deductors
|
10th of next month
|
GSTR - 8
|
Supplies + taxes collected via e-commerce platform
|
E-commerce operators/ tax collectors
|
10th of next month
|
GSTR - 9
|
Annual GST returns
|
By all businesses
|
31st Dec of financial year
|
You can view model forms here. The forms will be available in the GST network (GSTN) and you will need to file them at the portal regularly.
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