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How to file correct GST returns: Dates and forms

Blog - GST dates and forms

Goods and Services Tax (GST) combines various indirect taxes into one taxation system, which on the one hand simplifies Indian taxes. On the other, however, GST introduces a host of new compliance. One example is filing GST returns (GSTR).

Because GST is an indirect tax, in simple terms, filing GSTR means submitting a declaration of required details, such as supplies made, supplies received, GST and non-GST expenses incurred, etc., to the government.

The following tables detail GST filing requirements by various dealers.

    Regular dealer

Return form Particulars Interval Due date
GSTR-1 Details of outward supplies of taxable goods and/or services Monthly 10th of the next month
GSTR-2A Details of inward supplies. This information will auto-populate based on GSTR-1, filed by the suppliers Monthly 11th of the next month
GSTR-2 To claim input tax credit (ITC), submit this form with details of the affected inward supplies of taxable goods and/or services. Submit any modifications or additions in Form GSTR-2A Monthly 15th of the next month
GSTR-1A Modifications in the dealer’s outward supplies made by vendors via Form GSTR-2 will be made available to the dealer
GSTR-3 Dealers file this along with tax payment with final details of outward supplies and inward supplies as per above Monthly 20th of the next month
GSTR-9 Annual return Annually 31 December of next financial year
GSTR-3B Provisional return for the months of July and August. It is a simple return only containing gross figures of inward and outward returns Monthly 25th of the next month

To ease the transition process into GST, the government has proposed the following due dates for first-time applications in the months of August and September.

Forms For July 2017 For August 2017
GSTR-3B 25 August

along with tax payment

20 September along with tax payment. There is no buyer-seller reconciliation for July and August
GSTR-1 Till 10th Oct. Not yet announced
GSTR-2 Till 31st Oct. Not yet announced
GSTR-3 Till 10th Nov. Not yet announced

Late fee & penalty

It is mandatory to file returns under GST. Even if a business has no transactions during the month, it will still have to file a nil return. The interest and penalty for late or non-filing of GST returns are as follows:

  1. Interest is 18 percent per annum, calculated by the taxpayer on the amount of outstanding tax during the time period from the day after filing (26/29 August) to the date of payment
  2. The late fee is Rs. 100 per day, to a maximum of Rs. 5,000. This will be calculated by the GST Portal

The government has announced that it will not levy any interest or penalty for the first two months after the GST rollout, i.e. August and September.

    Dealer under composition scheme

Composition scheme dealers will enjoy fewer returns and compliance requirements, and pay nominal tax rates. A composition dealer will file only two returns.

Return form Particulars Interval Due date
GSTR-4 Return for compounding taxable person Quarterly 18th of the month succeeding the quarter
GSTR-9A Annual return Annually 31 December of next financial year

    Other registered dealers

Return form Particulars Interval Due date
GSTR-5 Return for non-resident foreign taxable person Monthly 20th of the next month
GSTR-6 Return for input service distributor Monthly 13th of the next month
GSTR-7 Return for authorities deducting tax at source Monthly 10th of the next month
GSTR-8 Details of supplies affected through ecommerce operator and the amount of tax collected Monthly 10th of the next month
GSTR-10 Final return Once, when registration is cancelled or surrendered Within three months of the date of cancellation or date of cancellation order, whichever is later
GSTR-11 Details of inward supplies. To be furnished by a person having UIN and claiming refund Monthly 28th of the month following the month for which statement is filed

The government has made the return filing very stringent. Non-compliance or loose compliance will not only attract interest or penalties, but will also affect the GST rating of the dealer, which could then negatively affect the business.

Avalara is an experienced application service provider (ASP) and partner of authorized GST Suvidha Providers (GSPs). To understand how our cloud-based application, Avalara TrustFile GST, can help you with GST compliance automation, contact us through https://www.avalara.com/in/products/gst-returns-filing

Avalara Author
CA Ami Dhabalia
Avalara Author CA Ami Dhabalia
Ami is a Chartered Accountant by profession and presently works as Finance Manager at CouponDunia Media Pvt Ltd – a Times group company. She specializes in Direct & Indirect Taxation, Treasury management & Legal compliance. She is a avid reader, and loves teaching Tax on the weekends.