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GST Registration Procedure

GST Registration Procedure
  • Every registered taxpayer under GST is required to file three tax statements each month called GSTR-1 (for sales), GSTR-2 (for purchases) and GSTR-3(consolidated).
  • File GSTR-1 between 1st and 10th of the following month. Your sales data from GSTR-1 will populate the GSTR-2A of your customer.
  • If your sales records match with their purchase records, they can just accept their GSTR-2A and file GSTR-2 (for purchases).
  • Mismatches can be corrected by them before they file GSTR-2 and whenever this happens, the GSTN sends you an alert.
  • Cross-verify changes made by your customer and file the GSTR-1A before 17th of the following month to make necessary corrections to your GSTR-1.
  • Files GSTR-1 into the GSTN and this data populates your GSTR-2A form.
  • Verify data on your GSTR-2A and make corrections, if needed before filing your purchase data in the form of GSTR-2 between 11th and 15th of the following month.
  • Pay the tax you owe to the government based on your tax liability before filing GSTR-3 between 15th and 20th of the following month.

Here is a list of all the returns to be filed as prescribed under the GST Law along with the due dates.

Return Form Particulars Frequency Due Date
GSTR-1 Details of outward supplies of taxable goods and/or services affected Monthly 11th* of the next month with effect from October 2018
*Previously, the due date was 10th
GSTR-2
Suspended
Details of inward supplies of taxable goods and/or services affected claiming the input tax credit. Monthly 15th of the next month
GSTR-3
Suspended
Monthly return on the basis of finalization of details of outward supplies and inward supplies along with the payment of tax. Monthly 20th of the next month
GSTR-3B Simple Return in which summary of outward supplies along with Input Tax Credit is declared and payment of tax is affected by taxpayer Monthly 20th of the next month
GSTR-4 Return for a taxpayer registered under the composition levy Quarterly 18th of the month succeeding quarter
GSTR-5 Return for a Non-Resident foreign taxable person Monthly 20th of the next month
GSTR-6 Return for an Input Service Distributor Monthly 13th of the next month
GSTR-7 Return for authorities deducting tax at source. Monthly 10th of the next month
GSTR-8 Details of supplies effected through e-commerce operator and the amount of tax collected Monthly 10th of the next month
GSTR-9 Annual Return for a Normal Taxpayer Annually 31st December of next financial year*
GSTR-9A Annual Return a taxpayer registered under the composition levy anytime during the year Annually 31st December of next financial year*
GSTR-10 Final Return Once, when GST Registration is cancelled or surrendered Within three months of the date of cancellation or date of cancellation order, whichever is later.
GSTR-11 Details of inward supplies to be furnished by a person having UIN and claiming a refund Monthly 28th of the month following the month for which statement is filed
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