Gst Returns
All the GST Registered person must file monthly, quarterly and/or annual GST Returns based on the type of business
For Normal Registered Person:
Every registered person (i.e., the supplier), other than an Input Service Distributor or a non-resident taxable person or a person paying tax under the provisions of section 10 (i.e. composition scheme) or section 51 (in case of TDS) or section 52 (in case of TCS)
shall, for every calendar month or part thereof, furnish, in Form GSTR-3 in such manner as may be prescribed, a return, electronically, of
— inward and outward supplies of Goods or Services or Both,
— input tax credit availed,
— tax payable,
— tax paid, and
— such other particulars as may be prescribed,
on or before the 20th day of the month succeeding such calendar month or part thereof
However, such person shall file return quarterly if his turnover does not exceed Rs. 5 Crore.
Quarterly GST Return by Registered Person Paying Tax Under Composition Scheme
A registered person paying tax under the provisions of section 10 (i.e. composition scheme) shall, for each quarter or part thereof, furnish, in Form GSTR-4 in such manner as may be prescribed, a return electronically.
— of turnover in the State or Union territory.
— inward supplies of goods or services or both,
— tax payable and tax paid
within 18 days after the end of such quarter.
