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Gst returns

Author: Neeraj Tehlan
by Neeraj Tehlan
Posted: Jul 26, 2017

Every registered taxable person has to furnish outward supply details. A normal taxpayer has to submit three returns on a monthly basis and one such return annually. There are different returns for a taxpayer registered under the composition scheme. If there is no activity carried out in business, the business has to fie the returns. The return has to be filed and no paper returns will be acceptable in the GST regime.

The GST council has decided to relax the GST filing requirement for the first three months after GST implementation.


All registered taxpayers have to pay it thrice a month.

GSTR1 - Details of outward supplies, has to be filed by 10th of every month.

  • The first GSTR-1 filing is now due only on 5th September 2017.
  • If GSTR-1 filed on 5th September 2017 the taxpayer must file GSTR-1 on 20th September 2017
  • If GSTR-1 filed on 20th September, the GST return due in August.

GSTR2 - Details of inward supplies, has to be filed by 15th of each month.

GSTR3 - it is monthly return and has to file 20th of every month. Compounding taxpayers have to file their returns on a quarterly basis.

GSTR5 - Return for non-resident foreign taxable person, 20th of the next month.

GSTR6 - Return for input service Distributor, 13th of the next month.

GSTR7 – Return for authorities deducting tax at source, 10th of the next month.

GSTR8 – Details of supplies effected through e-commerce operator and the amount of tax collected, 10th of the next month.

All returns are required to be filed digitally online through a common portal to be provided by GSTN, non-government, private limited company promoted by the central and state governments with specific mandate to build the IT infrastructure and the services required for implementing Goods and Services Tax (GST).

The Government has stated that no GST penalty will be levied for wrong or late filing of GST returns in the first two months of GST implementation.

This article is about GST Registration and SGST Registration for more information please visit our website: eFiling Portal - Online Business Company Registration India

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Author: Neeraj Tehlan

Neeraj Tehlan

Member since: Oct 20, 2014
Published articles: 31

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