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GST Returns – Due Dates, How to File, Revised Return

Which GST Returns are to be filed and due dates

Every person registered in GST is required to file the specified returns. Such returns are required to be filed even if there is no transaction in a period. In other words, it is mandatory to file NIL returns also.

The returns to be filed by a person registered in normal scheme are

GST ReturnFrequencyDue DateGSTR-3B (Till Dec 2019)Monthly20th of Next monthGSTR-3B (From Jan 2020)*Monthly20, 22 & 24 th of Next monthGSTR-1 (For persons with turnover in preceding financial year exceeding Rs. 1.5 crore or those who had opt this option voluntarily.Monthly11th of Next monthGSTR-1 (For person with turnover in preceding financial year less than Rs. 1.5 crore)Quarterly30th or 31st of Next monthGSTR-9 (Annual Return)Annual31st December after year end**

*To resolve the server issue on the last dates, Government introduced GSTR3B filing in stagered manner from January 2020. As per this new method, the due date for the taxpayers which have turnover of Rs 5 crore or more will be 20th of each month and for the other taxpayer the due date will be 22nd or 24th on the basis of their registration state which is as follows: –

StateDue Date01 – Jammu and Kashmir2402 – Himachal Pradesh2403 – Punjab2404 – Chandigarh2405 – Uttarakhand2406 – Haryana2407 – Delhi2408 – Rajasthan2409 – Uttar Pradesh2410 – Bihar2411 – Sikkim2412 – Arunachal Pradesh2413 – Nagaland2414 – Manipur2415 – Mizoram2416 – Tripura2417 – Meghalaya2418 – Assam2419 – West Bengal2420 – Jharkhand2421 – Odisha2422 – Chhattisgarh2223 – Madhya Pradesh2224 – Gujarat2225 – Daman and Diu2226 – Dadra and Nagar Haveli2227 – Maharashtra2229 -Karnataka2230 – Goa2231 – Lakshadweep2232 – Kerala2233 – Tamil Nadu2234 – Puducherry2235 – Andaman and Nicobar Islands2236 – Telangana2237 – Andhra Pradesh2238 – Ladakh24

**Annual return for financial year 2017-18 is to be filed by 30th June 2019.

A person registered under composition scheme is required to file GSTR-4 for every quarter within 18 days of end of quarter. He is also required to file Annual return in GSTR-9A.

Revised Returns

GST returns cannot be revised in the present filing system. The mistake made in a return can be rectified in the subsequent return when such mistake comes into notice.

Although, the rectification is not allowed in following cases:-

  1. An error is found as a result of scrutiny, audit, inspection or enforcement activity by the tax authorities.

  2. After any of the following dates (a) due date of return of month of September or quarter July to September of following year (b) actual date of furnishing annual return of the relevant year

Also Read – How to Resolve Errors made in GSTR-3B

New Return Forms

There are certain problems in current return filing system. So GST council has decided to change the filing system. It is declared to be applicable on trial basis from 1st April 2019 and on mandatory basis from 1st July 2019.

Problems in current structure are

  1. Two returns are to be filed for same period i.e GSTR-1 and GSTR-3B. There is also annual return but that is not a big problem.

  2. Matching problem when GSTR-1 to be filed quarterly and GSTR-3B to be filed monthly.

  3. No revision option. A mistake in a month is to be corrected in subsequent month. For example – I found a mistake of April in May, So I corrected it in May. I found a mistake of May in June, so I corrected in June. I found a mistake of April and May in July, so I corrected it in July. And this way it becomes very very hard to track and matching the returns.

New return filing system features

  1. Single return for a quarter/month.

  2. Quarterly returns for persons with turnover up to Rs. 5 crore. A person can opt to file monthly voluntarily.

  3. Return can be amended and payment if any can be paid at time of amendment.

  4. NIL returns can be filed by sms.

  5. Quarterly return shall be similar to main return with monthly payment facility but for two kinds of registered persons – small traders making only B2C supply or making B2B + B2C supply. For such taxpayers, simplified returns have been designed called Sahaj and Sugam. In these returns details of information required to be filled is lesser than that in the regular return.

Annual Return

All registered taxable person other than input service distributor, a person paying tax under section 51 or section 52, a casual taxable person and a non-resident taxable person has to file an annual return on or before 31st December of the following financial year. Such annual return is to be filed in Form GSTR-9. For persons under composition scheme the form for annual return in Form GSTR-9A.

A person who is required to get his accounts audited under section 35(5) has to furnish electronically, an audited copy of the annual accounts and a reconciliation statement in form GSTR-9C, reconciling the value of supplies declared in the return furnished for the year with the audited annual financial statement along with the annual return.

Late fees for delay in filing GST Return

A Late fee of Rs. 50 per day is liable to be paid if any monthly/quarterly return is not submitted within due date. Maximum penalty would be of Rs. 10,000.

In case of an Annual return, a penalty is payable at Rs. 100 per day. Maximum penalty in such case is 0.25% of the turnover in the state or union territory.

GST Return by dealer under Composition Scheme

Details, as furnished in Details of outward supplies in Form GSTR-1, will be available to the composite dealer in Form GSTR – 4A. The dealer can add, correct or delete such details. After such addition, correction or deletion quarterly return in Form GSTR-4 is to be furnished.

Form GSTR-4 shall include-

(a) invoice wise inter-State and intra-State inward supplies received from registered and unregistered persons; (b) import of goods and services made; (c) consolidated details of outward supplies made; and (d) debit and credit notes issued and received if any;

Liability of tax, interest, penalty or any other amount payable is to be paid before filing return.

All GST Return Forms

S No.Form No.Form to be used for1Form GSTR-1Details of outwards supplies of goods or services2Form GSTR-1ADetails of auto drafted supplies of goods or services3Form GSTR-2Details of inward supplies of goods or services4Form GSTR-2ADetails of supplies auto drafted from GSTR-1 or GSTR-5 to recipient5Form GSTR-3Monthly return6Form GSTR-3ANotice to return defaulter u/s 467Form GSTR-4Quarterly return for registered persons opting composition levy8Form GSTR-4AAuto drafted details for registered persons opting composition levy9Form GSTR-5Return for Non-Resident Taxable Persons10Form GSTR-5ADetails of supplies of online information and database access or retrieval services by a person located outside India made to non-taxable persons in India11Form GSTR-6Return for input service distributors12Form GSTR-6ADetails of supplies auto drafted from GSTR-1 or GSTR-5 to ISD.13Form GSTR-7Return for Tax Deduction at Source14Form GSTR-7ATax Deduction at Source Certificate15Form GSTR-8Statement for Tax Collection at Source16Form GSTR-9Annual return17Form GSTR-9AAnnual return by Compounding taxable persons registered under section 1018Form GSTR-9BAnnual Return by E-Commerce operator19Form GSTR-9CReconciliation Statement20Form GSTR-10Final return21Form GSTR-11Inward supplies statement for persons having Unique Identification Number (UIN)

Check out the GST Returns Format here – GST return formats

Final Return

Every registered taxable person who applies for cancellation of registration shall furnish a final return within three months of the date of cancellation or date of cancellation order, whichever is later, in such form and in such manner as may be prescribed. Such return is to be filed in Form GSTR-10.

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