1. Every registered person is required to file

(i) Details of Outward Supply;

(ii) Details of Inward Supply; and

(iii) Return

for the prescribed tax period.

2. UN agencies have to file return for the month during which they make purchases. They would not be required to file regular return.

3. Common return is prescribed for CGST, SGST, IGST and UGST.

Returns–Outward Supply

S. No

Return/Ledger

For

Due Date

1

GSTR-1

Every RTP have to furnish details of outward supplies electronically through the common Portal either directly or through a facilitation Centre, effected during a tax period and effected during an earlier tax period for each registered Place. This return is not required to be filed by (i)ISD’s,(ii)NR Taxable person,(iii) RTP discharging tax under composition levy,(iv)person who is required to deduct tax,(v)person who have to collect tax at source)

10th of Next Month

2

GSTR-2

Every RTP have to furnish details of inward supplies electronically through the Common Portal either directly or through a Facilitation Centre., effected during a tax period and effected during an earlier tax period, for each registered place.

 

This return is not required to be filed by (i)ISD’s, (ii) NR Taxable person,(iii) RTP discharging tax under composition levy,(iv)person who is required to deduct tax, (v) Person who have to collect tax at source)

15th of Next Month

3

GSTR-3

Every RTP have to furnish return electronically through the Common Portal either directly or through a Facilitation Centre., of inward and outward supplies, ITC availed, tax payable, tax paid and such other particulars as may be prescribed This return is not required to be filed by (i) ISD’s, (ii) NR Taxable person, (iii) RTP discharging tax under composition levy, (iv) person who is required to deduct tax, (v) person who have to collect tax at source)

20th of Next Month

4

GSTR-4

Quarterly returns for Composition Scheme

18th of Next Quarter

5

GSTR-5

Periodic return by Non resident Foreign tax payers

Within 7 days after the expiry of registration

6

GSTR-6

Return for Input Service Distributors (ISD)

15th of the Next Month

7

GSTR-7

Return for TDS

10th of the Next Month

8

GSTR-9,9A,9B

Every registered taxable person shall furnish annual return electronically in Form GSTR -9.

However, person who opted to discharge tax liability under composition scheme, have to furnish annual return in Form GSTR-9A.

Registered Taxable person whose aggregate turnover during a FY exceeds Rs. 1 Crores shall get his accounts audited. Such person have to submit copy of audited annual accounts and reconciliation statement duly certified in Form GSTR-9B electronically.

31st December of Next Financial Year

9

GSTR-10

Every registered taxable person who applies for cancellation of registration shall furnish final return electronically through Common Portal

Within 3 months of the date of Cancellation or Date of Cancellation Order which ever is later.

 

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    I hope by reading this article you got enlighten on ,Return filing procedure under GSTfurther to mention before taken any financial decision based on this content it is prefered to take an expert opinion as matter can be subjective.