GST Return Filing in bangalore| GST consultants in bangalore

GST Return Filing

GST is to be implemented countrywide from 1st July 2017 for all existing assesses of VAT, Service Tax, Excise Duty etc. It envisages the creation of a single market by removal of state boundaries for all levies and elimination of tax burden due to cascading effect (tax-on-tax) & double taxation (tax on same value more than once at different stages in the supply chain) by ensuring seamless transferring of input tax credit through GST return filing forms of output and input supplies of goods and services.

Types of GST Return Filing Forms for –

 Regular dealer.

 Composite dealer

 Foreign non-resident taxpayer

Types of GST Return Filing Forms for

 Tax deductor.

 E-commerce operator

 Government department & UN bodies

Regular Dealer:

FORM TYPE	DETAILS FURNISHED	FREQUENCY	DUE DATE	FILING REQUIREMENT
GSTR 1	Outward sales by business.	MONTHLY	11th of succeeding month	Require
GSTR 2A	Auto-populated details of inward supplies made available to the recipient	MONTHLY	11th of succeeding month	Not Require
GSTR 2	Purchases made by Business.	MONTHLY	15th of succeeding month	Not Require
GSTR 1A	Details of outward supplies as added, corrected or deleted by the recipient.	MONTHLY	20th of succeeding month	Not Require
GSTR 3B	GST monthly return along with the payment of amount of tax	MONTHLY	5cr above 20th of succeeding month, 5cr below 22nd of succeeding month	Require
GST ITC 1	Communication of acceptance, discrepancy or duplication of input tax credit claim.	MONTHLY		Not Require
GSTR 3A	Notice to a registered taxable person who fails to furnish return under section 27 and 31			Not Require
GSTR 9	GST Annual Return	ANNUALLY	31st Dec of next financial year	Require

Composite Dealer:

FORM TYPE	DETAILS FURNISHED	FREQUENCY	DUE DATE	FILING REQUIREMENT
GSTR 4A	Details of inward supplies made available to the recipient registered under composition scheme.	QUARTERLY		Not Require
GSTR 4	Quarterly return for GST.	QUARTERLY	18th of succeeding month	Require
GSTR 9A	Consolidated details of quarterly returns filed along with tax payment details.	ANNUALY	31st December of next financial year	Require

Foreign Non-Resident Taxpayer

FORM TYPE	DETAILS FURNISHED	FREQUENCY	DUE DATE	FILING REQUIREMENT
GSTR 5	Provisions of return filing for Non-Resident Foreign Taxpayers	MONTHLY	20th of succeeding month or within 7 days after the expiry of registration	Require

Input Service Distributor

FORM TYPE	DETAILS FURNISHED	FREQUENCY	DUE DATE	FILING REQUIREMENT
GSTR 6	Every Input Service Distributor is required to furnish details of invoices in form GSTR 6.	MONTHLY	13th of succeeding month.	Not Require
GSTR 6A	GSTR 6A will give the auto drated details of the supplies made by Input Service Distributor to the recipients.	MONTHLY	11th of succeeding month	Not Require

Tax Deductor

FORM TYPE	DETAILS FURNISHED	FREQUENCY	DUE DATE	FILING REQUIREMENT
GSTR 7	Furnish details of imports, outward supplies, ITC availed, tax paid, and closing stock	MONTHLY	10th of succeeding month.	Require
GSTR 7A	It’s the deduction certificate to be issued on monthly basis to the deductee.	MONTHLY	TDS Certificate to be made available for the download	Not Require

E-commerce Operator

FORM TYPE	DETAILS FURNISHED	FREQUENCY	DUE DATE	FILING REQUIREMENT
GSTR 8	Details of supplies effected through e-commerce operator and the amount of tax collected on supplies	MONTHLY	10th of succeeding month.	Require

Government Department & UN Bodies

FORM TYPE	DETAILS FURNISHED	FREQUENCY	DUE DATE	FILING REQUIREMENT
GSTR 11	GST Inward Supplies Statement for UIN	MONTHLY	28th of succeeding month.	Not Require

GSTR10 Final Return Cancellation Require

In case you are confused about GST as a business owner, feel free to consult the GST experts at LegalRaasta. You can get comprehensive assistance on GST Registration and GST Return Filing. You can also use our GST software for doing end-to-end GST compliance.

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GST Return Filing in Chennai, Bangalore & Delhi