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GST Return Filing


 

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GST Return Filing

GST Return Filing means providing GST information to government through the form prescribed by the authority. GST return filing is mandatory for those who are registered under GST. Following are the prescribed returns under GST required to be filed are as follow:

 

FORM GSTR-1 : Detail of outward supply

GSTR-1 is return of outward supply. GSTR-1 contains the detail of sales made by registered person, Debit/Credit note related to sales and amendment of previously filed GSTR-1. Here one thing is to be note down that a invoice can be amended only once i.e if there was any mistake in one invoice then he can change the same but if amended return also there is mistake then assessee is not allowed to change the same again. All the regular taxpayers are required to file GSTR-1 monthly/quarterly on the basis of turnover of the registered person. Small taxpayer having turnover of Rs.1.50crore or less in the previous financial year is required to file GSTR-1 on quarterly basis. Due date of filing of GSTR-1 for small taxpayer is last date of next month succeeding the end of quarter for which return is required to be file, i.e Due date of filing of GSTR-1 for the period Apr-Jun is 31st July, Jul-Sep is 31st Oct, Oct-Dec is 31st Jan and Jan-Mar is 30th Apr. Large taxpayer having turnover of more than Rs.1.50crore in the previous financial year is required to file GSTR-1 on monthly basis. Due date of filing of GSTR-1 for large taxpayer is 11th day of succeeding month for which return is required to be file, i.e Due date of filing of GSTR-1 for the month of apr is 11th may, may is 11th jun and so on.

 

Following details needs to enter in GSTR-1:

  • Whether the supply attracting Reverse Charge
  • Whether the supply attracting TCS in case of e-commerce operator
  • GSTIN of buyer
  • Invoice no. of sale
  • Date of invoice of sale
  • Total value of invoice of sale
  • Taxable value of invoice of sale
  • Rate of tax of sale
  • IGST,CGST,SGST etc. charged in invoice of sale
  • Place of supply of sale
  • Detail of debit/credit note
  • Detail of interstate supply made to un-register person where the invoice value is more than Rs.2.5 Lakh
  • Detail of ZERO rated supplies and deemed export
  • Detail of supply made to unregister person
  • Detail of Nil rated, exempted and non GST outward supplies
  • Amendments in outward supply made during previous period
  • Detail of advance received
  • HSN wise summary of outward supply
  • Documents issued during the tax period

 

FORM GSTR-3B: Summary of Outward and inward supply

GSTR-3B is a monthly return filed by every regular taxpayer. GSTR-3B contains the summary of outward inward supply, this form was introduced by government mainly for collection of tax since government was not ready with the form GSTR-3 to overcome with this problem government introduced the form GSTR-3B. Due date of filing of GSTR-3B was 20th of succeeding month but government release the notification no.07/2020 dated 3rd Feb 2020 which provide the following due dates:

Taxpayers having an aggregate turnover of more than rupees five Crore in the previous financial year is 20th of succeeding month.

Taxpayer having an aggregate turnover of up to rupees five Crore in the previous financial year and whose principal place of business is in the States of Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana or Andhra Pradesh or the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands and Lakshadweep is 22nd of succeeding month.

Taxpayer having an aggregate turnover of up to rupees five Crore in the previous financial year and whose principal place of business is in the States of Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha or the Union territories of Jammu and Kashmir, Ladakh, Chandigarh and Delhi is 24th of succeeding month.


 

Following details needs to enter in GSTR-3B:

  • Taxable value, IGST, CGST ,SGST & Cess Outward Taxable Supplies (Zero Rated, Nil Rated, Exempted, Non-GST , Other) and inward supplies liable to reverse charge
  • Place of supply, Taxable Value and IGST in case of supply made to Unregistered Persons, Composition Taxable Persons and UIN Holders
  • ITC available related to Import of goods, Import of service, Inward supplies liable to reverse charge, Inward supplies from ISD, Other ITC
  • ITC Reversed due as per Rule 42&43 and other ITC Reversed
  • Ineligible ITC as per section 17(5) and others
  • Values of exempt, nil-rated and non-GST inward supplies- Inter-state & Intra-state
  • Bifurcation of Tax paid through ITC and cash
  • TDS/TCS credit available

 

FORM GST CMP-08: Statement for payment of self-assessed tax

Every person who is register under GST as composite taxable person or availing the benefit of notification no. 02/2019-Central Tax (Rate) dated 07th Mar 2019 taxable person is required to file quarterly return. Due to filing of this return is 18th of succeeding month for which return is due i.e return for the month of apr is 18th may, may is 18th jun and so on.

Following details needs to enter in CMP-08

  • Value, IGST, CGST, CGST & Cess of
  • Outward Supplies-Including exempt supplies
  • Inward supplies attracting reverse charge including import of services

 

FORM GSTR-1A: Details of auto drafted supplies

Following details are auto populated in GSTR-1A:
  • Whether the supply attracting Reverse Charge
  • GSTIN of buyer
  • Invoice no. of sale
  • Date of invoice of sale
  • Total value of invoice of sale
  • Taxable value of invoice of sale
  • Rate of tax of sale
  • IGST,CGST,SGST etc. charged in invoice of sale
  • Place of supply of sale
  • Detail of debit/credit note
  • Detail of ZERO rated supplies and deemed export 

This return is suspended by the government.

 

FORM GSTR-2: Details of inward supplies of goods or services

Following details needs to enter in GSTR-2:

  • Whether the supply attracting Reverse Charge
  • GSTIN of saler
  • Invoice no. of purchase
  • Date of invoice of purchase
  • Total value of invoice of purchase
  • Taxable value of invoice of purchase
  • Rate of tax of purchase
  • IGST,CGST,SGST etc. charged in invoice of purchase
  • Place of supply
  • Whether the ITC available
  • Amount of ITC available
  • Detail of Inward supplies received from an unregistered
  • Detail of debit/credit note
  • Detail of import or received from SEZ unit
  • Amendment of inward supply
  • Detail of supply received from composition person/exempt supply/nil rated/non GST supply
  • Detail of ISD credit received
  • Detail of TDS/TCS credit received
  • Detail of advance paid
  • Detail of ITC credit reversal/reclaim
  • Detail of HSN summary of inward supplies

This return is suspended by the government.

 

FORM GSTR-3: Monthly return

 

Following details needs to enter in GSTR-3:

  • Type and bifurcation of amount of turnover i.e Taxable/Zero Rated/Deemed Export/Exempted/Nil Rated/Non-GST Supply
  • Tax Rate wise outward supply attracting reverse charge, Zero rated supply, supply made through e-commerce operator, other supply and tax thereon
  • Amendment made in outward supply-Taxable Value and Tax thereon
  • Tax Rate wise inward supply attracting reverse charge and including amendments
  • Addition and reduction of amount in output tax for mismatch and other reasons
  • Total tax liability
  • Credit of TDS and TCS
  • Interest liability
  • Late Fee
  • Tax payable and paid
  • Interest, Late Fee and any other amount (other than tax) payable and paid
  • Refund claimed from Electronic cash ledger

 This return is suspended by the government.

 

FORM GSTR-4: Return for financial year of registered person who has opted for composition levy or availing benefit of notification No. 02/2019- Central Tax (Rate)

 

Following details needs to enter in GSTR-4:

  • Detail of Inward supplies including supplies on which tax is to be paid on reverse charge
  • Summary of self-assessed liability
  • Tax rate wise details of outward supplies / inward supplies attracting reverse charge during the year
  • TDS/TCS Credit received
  • Tax, interest, late fee payable and paid
  • Refund claimed from Electronic cash ledger

 

FORM GSTR-4A: Auto-drafted details for registered person opting for composition levy

 

Following details needs to enter in GSTR-4A:

  • Detail of Inward supplies received from registered person including supplies attracting reverse charge like GSTIN, Invoice no, Invoice Date, Invoice Value, Rate of Tax, Taxable Value, Amount of Tax and Place of Supply
  • Detail of Debit notes/credit notes (including amendments thereof) received during current period like GSTIN, Invoice No., Invoice Date, Rate of Tax, Taxable Value, amount of Tax and Place of Supply.
  • TDS Credit Received like GSTIN, Gross amount and tax thereon.

 

FORM GSTR-5: Return for Non-resident taxable person

 

Following details needs to enter in GSTR-5:

  • Detail of Inputs/Capital goods received from Overseas like date/No. and value of bill of entry, Rate of Tax, Taxable Value, IGST & Cess Amount and eligible ITC
  • Amendment in the details furnished in any earlier return
  • Detail of Taxable outward supplies made to registered persons (including UIN holders)-Detail contain GSTIN, Invoice No., Date, Value, Rate of Tax, Taxable Value, IGST, SGST, CGST, Cess and Place of Supply
  • Detail of Taxable outward inter-State supplies to un-registered persons where invoice value is more than Rs 2.5 lakh-Detail contain Invoice No., Date, Value, Rate of Tax, Taxable Value, IGST and Place of Supply
  • Detail of Taxable supplies (net of debit notes and credit notes) to unregistered persons other than the supplies mentioned above-Detail contain bifurcation of Intra-state and inter-state supply in term of Rate of tax, Taxable Value, IGST, CGST, SGST and Cess
  • Detail of Amendments to taxable outward supply details furnished in returns for earlier tax periods as stated above
  • Total tax liability
  • Tax payable and paid
  • Interest, late fee and any other amount payable and paid
  • Refund claimed from electronic cash ledger
  • Debit entries in electronic cash/credit ledger for tax/interest payment

 

FORM GSTR-5A: Details of supplies of online information and database access or retrieval services by a person located outside India made to non-taxable persons in India

 

Following details needs to enter in GSTR-5A:

  • Detail of Taxable outward supplies made to consumers in India-Details are as follow
    1. Place of supply
    2. Rate of Tax
    3. Taxable Value
    4. IGST and Cess
       
  • Detail of Amendments to taxable outward supplies to non-taxable persons in India-Details are as follow
    1. Month
    2. Place of supply
    3. Rate of Tax
    4. Taxable Value
    5. IGST and Cess
       
  • Detail of interest, penalty or any other amount due related to IGST and Cess
  • Detail of interest, penalty or any other amount paid-Details contains IGST and Cess related to Tax Liability, Interest and Others

 

FORM GSTR-6: Return for input service distributor

 

Following details needs to enter in GSTR-6:

  • Detail of Input tax credit received for distribution details to be fill are as follow:
    1. GSTIN of supplier
    2. Invoice No., Date, Value
    3. Rate of Tax
    4. Taxable Value
    5. Amount of Tax-IGST, CGST, SGST & Cess
       
  • Detail of Total ITC/Eligible ITC/Ineligible ITC to be distributed for tax period – details to be fill are as follow
    1. IGST, CGST, SGST & Cess available for distribution
    2. Eligible ITC of IGST, CGST, SGST & Cess
    3. Ineligible ITC of IGST, CGST, SGST & Cess
       
  • Detail of Bifurcation of Distribution of input tax credit in eligible ITC and ineligible ITC in following way
    1. GSTIN of Recipient/State, if recipient is unregistered
    2. ISD Invoice No., Date
    3. Distribution of ITC by ISD- IGST, CGST, SGST & Cess
       
  • Detail of Amendments in information furnished in earlier returns
  • Detail of Input tax credit mis-matches and reclaims to be distributed in the tax period
  • Detail of Distribution of input tax credit
  • Detail of Redistribution of ITC distributed to a wrong recipient
  • Late fee paid
  • Refund claimed from electronic cash ledger

 

FORM GSTR-6A: Details of supplies auto-drafted form

 

Following details are auto populated in GSTR-6A from GSTR-1:

  • Detail of Input tax credit received for distribution details to be fill are as follow:
    1. GSTIN of supplier
    2. Invoice No., Date, Value
    3. Rate of Tax
    4. Taxable Value
    5. Amount of Tax-IGST, CGST, SGST & Cess
       
  • Detail of Debit / Credit notes (including amendments thereof) received during current tax period – details to be fill are as follow
    1. Detail of original document-> GSTIN, No. and Date
    2. Revised details of document or details of Debit / Credit Note-> GSTIN, No., Date, Value, Rate, Taxable Value, IGST, CGST, SGST & Cess

 

FORM GSTR-7: Return for Tax Deducted at Source

 

Following details needs to enter in GSTR-7:

  • Details of the tax deducted at source-> GSTIN, Amount Paid, IGST, CGST, SGST deducted at source
  • Amendments to details of tax deducted at source in respect of any earlier tax period
    • Original Detail-> Month, GSTIN, Amount Paid
    • Revised Detail-> GSTIN, Amount Paid, IGST, CGST, SGST deducted at source
  • Total IGST, CGST, SGST Tax deducted at source and paid
  • Interest on TDS in respect of IGST, CGST, SGST payable and paid
  • Late filing fee payable and paid
  • Refund claimed from electronic cash ledger

 

FORM GSTR-8: Statement for tax collection at source

 

Following details needs to enter in GSTR-8:

  • Details of supplies made through e-commerce operator-> Gross value less Return equal to net value, amount of IGST, CGST, SGST collected at source
  • Amendments to details of tax deducted at source in respect of any earlier tax period
    • Original Detail-> Month, GSTIN, Amount Paid
    • Revised Detail-> GSTIN, Amount Paid, IGST, CGST, SGST deducted at source
  • Interest on TCS in respect of IGST, CGST, SGST payable and paid
  • Refund claimed from electronic cash ledger

FORM GSTR – 9: Annual Return

 

Following details needs to enter in GSTR-9:

  • Details of Outward and inward supplies made during the financial year
  • Details of advances, inward and outward supplies made during the financial year on which tax is payable
  • Details of Outward supplies made during the financial year on which tax is not payable
  • Details of ITC availed during the financial year
  • Details of ITC Reversed and Ineligible ITC for the financial year
  • Other ITC related information
  • Details of tax paid as declared in returns filed during the financial year
  • For FY 2018-19 , Particulars of the transactions for the FY 2018-19 declared in returns between April 2019 till September 2019
  • Differential tax paid on account of above declaration
  • Particulars of Demands and Refunds
  • Information on supplies received from composition taxpayers, deemed supply under section 143 and goods sent on approval basis
  • HSN Wise Summary of outward supplies
  • HSN Wise Summary of Inward supplies
  • Late fee payable and paid

 

FORM GSTR – 9A: Annual Return (For Composition Taxpayer)

 

Following details needs to enter in GSTR-9A:

  • Details of Outward supplies made during the financial year
  • Details of inward supplies on which tax is payable on reverse charge basis (net of debit/credit notes) for the financial year
  • Details of other inward supplies for the financial year
  • Details of tax paid as declared in returns filed during the financial year
  • Particulars of the transactions for the previous FY declared in returns of April to September of current FY or upto date of filing of annual return of previous FY whichever is earlier
  • Differential tax paid on account of above declaration
  • Particulars of Demands and Refunds
  • Details of credit reversed or availed
  • Late fee payable and paid

 

FORM GSTR-9C: Reconciliation Statement

 

Following details needs to enter in GSTR-9C:

  • Reconciliation of turnover declared in audited Annual Financial Statement with turnover declared in Annual Return (GSTR9)
  • Reasons for Un - Reconciled difference in Annual Gross Turnover
  • Reconciliation of Taxable Turnover
  • Reasons for Un - Reconciled difference in taxable turnover
  • Reconciliation of tax paid
  • Reasons for un-reconciled payment of amount
  • Additional amount payable but not paid (due to reasons specified under above)
  • Reconciliation of Input Tax Credit
  • Reasons for un-reconciled difference in ITC
  • Reconciliation of ITC declared in Annual Return (GSTR9) with ITC availed on expenses as per audited Annual Financial Statement or books of account
  • Reasons for un - reconciled difference in ITC
  • Tax payable on un-reconciled difference in ITC (due to reasons specified above)
  • Auditor's recommendation on additional Liability due to non-reconciliation

 

FORM GSTR-10: Final Return

 

Following details needs to enter in GSTR-10

  • Address for future correspondence
  • Effective date of cancellation of registration
  • Details of inputs held in stock, inputs contained in semi-finished or finished goods held in stock, and capital goods/plant and machinery on which input tax credit is required to be reversed and paid back to Government
  • Amount of tax payable and paid
  • Interest, late fee payable and paid

 

FORM GSTR-11: Statement of inward supplies by persons having Unique Identification Number (UIN)

 

Following details needs to enter in GSTR-11

  • Details of inward supplies received-Details are as follows
    • GSTIN of Supplier
    • Invoice/Debit/Credit note No./Date/Value
    • Rate of Tax
    • Taxable Value
    • Amount of Tax i.e IGST, CGST, SGST & Cess
    • Place of Supply

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