Based on the type of businesses, the registered ones have to file the monthly, quarterly as well as the annual GST Returns. They need to visit the GST Portal in order to file these GST Returns online.
What is a GST Return?
It is the duty of all the registered tax payers to file a return which contains all the information related to their income with the respective tax authorities. The information provided is then used by the authorities to calculate the amount of tax liability of the concerned person.
As per the rules laid down under the GST law, the dealers (registered) will have to the GST which must include the following:
· Purchases
· Input tax credit which is the amount of GST paid on purchases
· Output GST which is the amount levied on sales
· Sales
It is important that you have the GST complaint sales as well as the purchase invoices with you if you want to file either the GST returns or the filings.
Who should file the GST Returns?
With the applicability of the new GST rules in India, all the registered enterprises are required to file one annual return along with two monthly returns. Therefore, in total a taxpayer has to file 26 returns in a year.
Although this number differs for those tax payers who choose to file the GSTR 1 quarterly. For the GSTR 1 filers the total amount of online filings is only 17 in a financial year.
There is also another category of Composition dealer who are classified as special cases. There total number of returns in a year is only five.
What are the Different Types of GST Returns?
As per the GST laws there are different categories of GST returns who have to be filed at their own deal line. A list of the same is provided under:
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Return Form
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Description
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Frequency
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Due Date
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GSTR - 1
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The Taxpayer has to provide the details of the outward supplies of the taxable good as well as the services that are affected.
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Monthly
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From October 2018 till September 2020, the 11th of the next month. Initially it was 10th.
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If Opted for Quarterly
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The last date of the month which succeeds the quarter.
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GSTR - 2
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The taxpayer has to provide the details of the inward supplies of the taxable goods as well as the services which are used for claiming the input tax credit.
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Monthly
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15th of the next month.
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GSTR - 3
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The taxpayer has to file these monthly returns which are based on the final details of both the outward supplies as well as the inward supplies. Details of payment of tax has to be included as well.
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Monthly
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20th of the next month.
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GSTR – 3B
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The taxpayer has to file these simple returns which are based on the summary which is provided by him containing the details of outward supply, input tax credit along with the tax paid by him.
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Monthly
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Since January 2020 it has been staggered^.
Initially it was the 20th of the next month.
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For all the taxpayers whose aggregate turnover for the previous year was more than Rs. 5 Crore, they have to file it on 20th of the next month.
For all the taxpayers whose aggregate turnover for the previous year was equal to or less than Rs. 5 Crore, they have to file it on 22nd of the next month if they fall in the category X States or UTs and on 24th of the next month if they fall in category Y States or UTs.
· Category X: Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana or Andhra Pradesh or the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands and Lakshadweep.
· Category Y: Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha or the Union Territories of Jammu and Kashmir, Ladakh, Chandigarh and New Delhi.
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CMP - 08
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The tax payers will have to submit this statement cum challan in order to make the payment of tax for the registered tax payers as per the Composition Scheme of Section 10 CGST Act (Supplier of goods) as well as the CGST (Rate) notification no. 02/2019 dated March 7 2020 (Supplier of services).
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Quarterly
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18th of the month succeeding the quarter.
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GSTR - 4
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The taxpayers who are registered under the Composition Scheme as per the Section 10 of the CGST Act (supplier of goods) as well as the CGST (Rate) notification no. 02/2019 dated March 7, 2020 (Supplier of services).
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Annually
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30th of the month succeeding a financial year.
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GSTR - 5
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The taxpayers have to file this return who are non - resident foreign person.
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Monthly
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20th of the next month.
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GSTR - 6
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The tax payer has to file the return who fall in the category of Input Service Distributor for distributing the eligible input tax credit to their branches.
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Monthly
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13th of the next month.
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GSTR - 7
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The tax payer has to file the return for the government authorities for deducting the tax at source or TDS.
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Monthly
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10th of the next month.
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GSTR - 8
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The tax payer has to file the details of the supply which is effected via e commerce operators along with the amount which was collected at the source as tax by them.
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Monthly
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10th of the next month.
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GSTR - 9
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The normal tax payer has to file the annual returns.
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Annually
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31st December of next financial year.
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GSTR - 9A
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The tax payers who are registered under the Composition scheme (during any time in the financial year) have to file their annual returns.
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Annually
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31st December of next financial year.
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GSTR - 9C
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The tax payers have to file the certified reconciliation statement.
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Annually
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31st December of next financial year.
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GSTR - 10
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The tax payer has to file the final return who have cancelled their registration.
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Only once when the GST Registration is either Cancelled or been Surrendered
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Either within three months from the date of cancellation or the date of the cancellation order, whichever is later.
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GSTR - 11
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The tax payers who have a UIN and wants to claim return will have to submit the details of the inward supply.
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Monthly
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28th of the month following the month for which statement is filed.
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Upcoming due dates to file GST Returns
The government of India reserves the power to extend the date of filing the returns through either an order or a notification. We have prepared a list of all the upcoming due dates of GST return filing so that you can keep a track and not miss out on any.
GSTR - 1
Quarterly Filing - For those whose annual turnover is up to Rs. 1.5 Crore can choose quarterly filing.
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Quarter
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Due Date
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Last Date to file without attracting penalty
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Jan-Mar 2020
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April 31, 2020
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July 17, 2020
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Apr-Jun 2020
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July 31, 2020
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August 3, 2020
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Jul-Sept 2020
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October 31, 2020
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October 31, 2020
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Monthly Filing - For those whose annual turnover is more than Rs. 1.5 Crore have to file Monthly
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Month
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Due Date
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Last Date to file without attracting a penalty
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January 2020
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February 11, 2020
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February 11, 2020
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February 2020
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March 11, 2020
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March 11, 2020
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March 2020
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April 11, 2020
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July 10, 2020
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April 2020
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May 11, 2020
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July 24, 2020
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May 2020
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June 11, 2020
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July 28, 2020
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June 2020
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July 11, 2020
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August 5, 2020
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July 2020
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August 11, 2020
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August 11, 2020
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August 2020
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September 11, 2020
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September 11, 2020
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September 2020
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October 11, 2020
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October 11, 2020
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GSTR 2 and GSTR 3
The government has currently suspended the filing of these forms.
GSTR 3B
All the tax payers have to file the monthly summary return apart from those who have registered themselves under the Composition Scheme.
For January 2020
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Category of Tax payer
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Due Date
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Aggregate turnover exceeding Rs 5 crore in the previous financial year
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20th February 2020
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Aggregate turnover less than or equal to Rs 5 crore in the previous financial year
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For category X states/UT:
22nd February 2020
For category Y states/UT:
24th February 2020
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For February to July 2020
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Category of Tax payer
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Period
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Due Date
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Aggregate turnover exceeding Rs 5 crore in the previous financial year
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February 2020
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March 20, 2020
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March 2020
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April 20, 2020
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April 2020
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May 20, 2020
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May 2020
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June 27, 2020
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June 2020
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July 20, 2020
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July 2020
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August 20, 2020
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Aggregate turnover up to Rs 5 crore in the previous financial year and registered in category X states/UTs
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February 2020
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March 22, 2020
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March 2020
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April 22, 2020
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April 2020
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May 22, 2020
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May 2020
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July 12, 2020
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June 2020
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July 22, 2020
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July 2020
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August 22, 2020
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Aggregate turnover up to Rs 5 crore in the previous financial year and registered in category Y states/UTs
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February 2020
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March 24, 2020
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March 2020
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April 24, 2020
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April 2020
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May 24, 2020
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May 2020
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July 14, 2020
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June 2020
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July 24, 2020
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July 2020
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August 24, 2020
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For August and September 2020
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Category of Tax payer
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Period
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Due Date
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Aggregate turnover exceeding Rs 5 crore in the previous financial year
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August 2020
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September 20, 2020
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September 2020
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October 20, 2020
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Aggregate turnover less than or equal to Rs 5 crore in the previous financial year
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August 2020
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For category X states/UT:
1st October 2020
For category Y states/UT:
3rd October 2020
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September 2020
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For category X states/UT:
22nd October 2020
For category Y states/UT:
24th October 2020
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Category X: Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana or Andhra Pradesh or the Union Territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands and Lakshadweep.
Category Y: Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha or the Union Territories of Jammu and Kashmir, Ladakh, Chandigarh and New Delhi.
CMP - 08
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Period (Quarterly)
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Due Date
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January to March 2020
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July 7, 2020
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April to January 2020
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July 18, 2020
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July to September 2020
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October 18, 2020
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GSTR 4
The due date has been extended till July 15, 2020 for the GSTR - 4 for the Financial Year 2019-20.
GSTR 5
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Period (Monthly)
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Due Date
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January 2020
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February 20, 2020
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February 2020
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August 31, 2020
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March 2020
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April 2020
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May 2020
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June 2020
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July 2020
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August 2020
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September 20, 2020
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September 2020
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October 20, 2020
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GSTR 5A
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Period (Monthly)
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Due Date
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January 2020
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February 20, 2020
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February 2020
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August 31, 2020
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March 2020
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April 2020
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May 2020
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June 2020
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July 2020
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August 2020
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September 20, 2020
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September 2020
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October 20, 2020
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GSTR 6
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Period (Monthly)
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Due Date
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January 2020
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February 13, 2020
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February 2020
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March 13, 2020
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March 2020
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August 31, 2020
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April 2020
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May 2020
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June 2020
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July 2020
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August 2020
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September 13, 2020
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September 2020
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October 13, 2020
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GSTR 7
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Period (Monthly)
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Due Date
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January 2020
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February 10, 2020
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February 2020
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March 10, 2020
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March 2020
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August 31, 2020
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April 2020
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May 2020
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June 2020
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July 2020
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August 2020
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September 10, 2020
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September 2020
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October 10, 2020
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GSTR 8
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Period (Monthly)
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Due Date
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January 2020
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February 10, 2020
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February 2020
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March 10, 2020
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March 2020
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August 31, 2020
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April 2020
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May 2020
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June 2020
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July 2020
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August 2020
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September 10, 2020
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September 2020
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October 10, 2020
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Previous year extensions of Due Dates
December 8, 2018
The CBIC had extended the date for the GST filings for GSTR 9 , GSTR 9A and GSTR 9C for the Financial year 2017-18 to March 31, 2019
November 28, 2018
The places which were affected by the cyclone Titli and Gaza, have got an extension for filing the GSTR 1, GSTR 3B and GSTR 4.
Late fees for not Filing Return on Time
In case you are late in filing your GST Returns on time, then you will have to pay both interest as well as the late fees.
As soon as the day ends, an interest at the rate of 18% per annum will be levied on the amount of tax that was supposed to be paid by the tax payer.
The Late Fees, which is levied on the tax payer is Rs. 100 for each day as per the Act. Therefore, the taxpayer has to pay Rs. 100 under the CGST and Rs. 100 under the SGST. This makes the total to Rs. 200 per day of delay. A total amount of Rs. 5000 can be taken from the tax payer. The tax payer is not charged for late fees under IGST.
