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GST returns are required to be filed by the taxpayer as per the law with the tax administrative authorities. As per the rules framed under the GST, a normal taxpayer is required to file a number of monthly GST returns and yearly return.
Different GST Forms has to be filed by taxpayers. The GST Return is to be mandatorily filed as non-filing of the same may lead to penalties and interest and the disallowance of an input tax credit.
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Different GST Forms and their due date of filing are given as under:
*It may be noted that GSTR 2 and 3 have been suspended from 2017 September onwards.
Returns to be filed by the Normal Tax Payer:
The following information is required to be submitted for filing this return:
It is an annual return; it is nothing but the accumulation of all the 12 months GSTR-3 returns. It will include the information regarding the tax paid during the year.
Originally, normal taxpayers ware required to file GST returns monthly. However, some relief is granted by the authorities to the taxpayers. Now, taxpayer whose annual aggregate turnover of the previous financial year or whose anticipated turnover in the current financial year is up to Rs 1.5 crore have an option to file return either monthly or quarterly.
*It may be noted that CMP-08 is the return that has replaced the erstwhile GST Return 4.
Any non-resident individual has to compulsorily file this form. This form contains the details regarding the outward supplies, imports made, tax paid and input tax credit availed. This return has to be filed within 20th of the next month and in case if the registration is given up then, in that case, it is to be filed within 7 days of such surrender or the expiry.
Tax authority to reduce the burden of taxpayers has introduced a form called Form 3B. This form is a type of self-declaration return. This form is introduced recently. This form is required to be filed by every registered taxpayer except Taxpayer who is paying under the Composition Scheme. For each GSTIN separate return shall be filed.
Return filing is mandatory under GST. Late filing may lead to penalties. Therefore you must fill GST forms and file return within the due date. For any additional information, contact Enterslice.
Read our article:
Consequences of non-filing of GST returns
Ashish M. Shaji has done his graduation in law (BA. LLB) from CCS University. He has keen interests in doing extensive research and writing on legal subjects especially on corporate law. He is a creative thinker and has a great interest in exploring legal subjects.
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