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GST Return Filing
Original price was: ₹10,000.00.₹8,999.00Current price is: ₹8,999.00.
GST Return Filing with AutoBizNow – Comprehensive Guide for FY 2024–25
Goods and Services Tax (GST) is a unified indirect tax system in India, requiring registered businesses to file periodic returns. These returns contain details about sales, purchases, tax collected, and input tax credits (ITC). Filing GST returns on time is essential for compliance, maintaining business credibility, and avoiding penalties. At AutoBizNow, powered by Professional Consultant Solution Planet Private Limited, we ensure a seamless GST return filing process for businesses of all sizes.💡 What is GST Return Filing?
GST return filing involves: ✅ Reporting outward supplies (sales). ✅ Reporting inward supplies (purchases). ✅ Declaring tax collected and paid. ✅ Claiming Input Tax Credit (ITC). Even dormant businesses with GST registration must file Nil GST returns to stay compliant.📜 Types of GST Returns and Due Dates
| Form | Description | Frequency | Due Date | Applicable To |
|---|---|---|---|---|
| GSTR-1 | Details of outward supplies of taxable goods and/or services. | Monthly/Quarterly | Monthly: 11th of the succeeding month. Quarterly: 13th of the month succeeding the quarter. | Registered taxpayers with turnover up to ₹5 crore can opt for quarterly filing; others file monthly. |
| GSTR-2A | Auto-drafted details of inward supplies made available to the recipient (view-only). | Real-time | N/A | All recipients of goods and services. |
| GSTR-2B | Auto-drafted ITC statement for the recipient (view-only). | Monthly | 14th of the succeeding month. | All recipients of goods and services. |
| GSTR-3B | Summary return of outward supplies, ITC claimed, and net tax payable. | Monthly/Quarterly | Staggered due dates as per turnover/location (See below). | All registered taxpayers. |
| CMP-08 | Statement-cum-challan for payment of self-assessed tax by composition taxpayers. | Quarterly | 18th of the month succeeding the quarter. | Composition scheme taxpayers. |
| GSTR-4 | Annual return for composition taxpayers. | Annually | 30th April of the succeeding financial year. | Composition scheme taxpayers. |
| GSTR-5 | Return for non-resident taxable persons. | Monthly | 20th of the succeeding month or within 7 days after expiry of registration, whichever is earlier. | Non-resident taxable persons. |
| GSTR-6 | Return for input service distributors (ISD) detailing ITC received and distributed. | Monthly | 13th of the succeeding month. | Input Service Distributors. |
| GSTR-7 | Return for authorities deducting tax at source (TDS). | Monthly | 10th of the succeeding month. | Tax deductors under GST. |
| GSTR-8 | Return for e-commerce operators collecting tax at source (TCS). | Monthly | 10th of the succeeding month. | E-commerce operators. |
| GSTR-9 | Annual return for regular taxpayers. | Annually | 31st December of the succeeding financial year. | Regular taxpayers. |
| GSTR-10 | Final return upon cancellation of GST registration. | Once | Within 3 months of the date of cancellation or order of cancellation, whichever is later. | Taxpayers whose registration has been canceled or surrendered. |
| GSTR-11 | Return for entities with Unique Identity Number (UIN) claiming refund. | Monthly | 28th of the month following the month in which the inward supply is received. | Persons with UIN (e.g., foreign diplomatic missions). |
🔄 Staggered Return Filing for GSTR-3B
| Turnover | Due Date | Applicable Regions |
|---|---|---|
| More than ₹5 Crore | 20th of the succeeding month | All States and Union Territories. |
| Up to ₹5 Crore | 22nd of the succeeding month | Group A States/UTs: Chhattisgarh, Madhya Pradesh, Gujarat, Daman and Diu, Dadra and Nagar Haveli, Maharashtra, Karnataka, Goa, Lakshadweep, Kerala, Tamil Nadu, Puducherry, Andaman and Nicobar Islands, Telangana, Andhra Pradesh. |
| Up to ₹5 Crore | 24th of the succeeding month | Group B States/UTs: Jammu and Kashmir, Ladakh, Himachal Pradesh, Punjab, Chandigarh, Uttarakhand, Haryana, Delhi, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha. |