Taxation Services

​Goods & Services Tax

 

Goods and Services Tax (GST) returns are filed by registered taxpayers to report their sales, purchases, and tax liabilities to the tax authorities in compliance with GST regulations in India. Here are some commonly filed GST returns along with their details and last filing dates:

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GSTR-1 (Monthly/Quarterly Return):

• Details of outward supplies of taxable goods and/or services.

• For regular taxpayers with aggregate turnover exceeding Rs. 1.5 crores, it's filed monthly. For those with aggregate turnover up to Rs. 1.5 crores, it's filed quarterly.

• The due date for GSTR-1 filing is the 11th of the succeeding month for monthly filers and the 13th of the succeeding month for quarterly filers.

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GSTR-3B (Monthly Summary Return):

• Summary of outward and inward supplies along with the payment of tax.

• Generally filed monthly.

• The due date for GSTR-3B filing is the 20th of the succeeding month.

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GSTR-4 (Composition Scheme Return):

• Quarterly return.

• The due date for GSTR-4 filing is the 18th of the month succeeding the quarter.

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GSTR-9 (Annual Return):

• An annual return filed by regular taxpayers.

• It includes details of outward and inward supplies made/received during the financial year, taxes paid, refunds claimed, etc.

• The due date for GSTR-9 filing is December 31st of the subsequent financial year.

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GSTR-9C (Reconciliation Statement):

• It's a reconciliation statement certified by a Chartered Accountant or Cost Accountant.

• Applicable to taxpayers whose annual turnover exceeds Rs. 2 crores during a financial year.

• The due date for GSTR-9C filing is December 31st of the subsequent financial year.

GSTR-10 (Final Return):

• Filed by taxpayers whose GST registration has been cancelled or surrendered.

• The due date for GSTR-10 filing is within three months of the date of cancellation or date of cancellation order, whichever is later.