What is GST Return?

A GST Return is a document that mentions all details related to GST invoices, payments, and receipts for a specific period. A taxpayer is liable to declare all transactions related to the revenue of the business based on which the authorities will calculate the amount of tax to be paid by the business.

Description : Registered taxable supplier should file details of outward supplies of taxable goods & services as effected.

Due Date : 10th of the subsequent month.

Description : Registered taxable recipient should file details of inward supplies of taxable goods & services claiming input tax credit.

Due Date : 15th of the subsequent month.

Description : Registered taxable person should file monthly return on the basis of finalization of details of outward supplies & inward supplies plus the payment of amount of tax.

Due Date : 20th of the subsequent month.

DescriptionComposition supplier should file quarterly return.

Due date : 18th of the subsequent month.

Description : Return for non-resident taxable person.

Due Date : 20th of the subsequent month.

Description : Return for input service distributor.

Due Date  13th of the subsequent month.

Description : Return for authorities carrying out tax deduction at sources.

Due Date : 10th of the subsequent month.

Description : E-commerce operator or tax collector should file details of supplies effected & the amount of tax collected.

Due Date : 10th of the subsequent month.

Description :  Registered taxable person should file annual return.

Due Date : 31st December of the next fiscal year.

Description : Taxable person whose registration has been cancelled or surrendered should file final return.

Due Date :  Within 3 months of date of cancellation or date of cancellation order, whichever is later.

Description : Person having UIN claiming refund should file final return.

Due Date : 28th of the month, following the month for which the statement was filed.