{"id":1463,"date":"2019-08-27T15:46:28","date_gmt":"2019-08-27T10:16:28","guid":{"rendered":"https:\/\/aktassociates.com\/blog\/?p=1463"},"modified":"2019-08-27T15:50:42","modified_gmt":"2019-08-27T10:20:42","slug":"gst-returns-due-dates","status":"publish","type":"post","link":"https:\/\/aktassociates.com\/blog\/gst-returns-due-dates\/","title":{"rendered":"GST Returns and GST Return Due Dates"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">GST is a Dual Tax. <\/span><span style=\"font-weight: 400;\">Dual GST is assumed to be a simple tax with one or two Central Goods and Service Tax (CGST) and State <a href=\"https:\/\/aktassociates.com\/blog\/goods-service-tax-gst\/\">Goods and Services Tax<\/a> (SGST) rates. That means, In India, both Centre and State have been assigned the powers to levy and collect taxes through appropriate legislation.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">A registered person has to file the RETURN* regarding Supply in prescribed form like outward supply in GSTR-1 or Summary return in GSRTR-3b. However, these forms would be changed from October 2019.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Return means the statement of information furnished by the registered person to the department. The return serves the following purpose:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Mode for transfer of information to the tax department<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Compliance verification<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Finalization of tax liabilities<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Specify the details in a specific format<\/span><\/li>\n<\/ul>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_66_1 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title \" >In this article, we will discuss about...<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #1e73be;color:#1e73be\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #1e73be;color:#1e73be\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 eztoc-toggle-hide-by-default' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/aktassociates.com\/blog\/gst-returns-due-dates\/#Who_is_Liable_to_get_Registered_under_GST\" title=\"Who is Liable to get Registered under GST?\u00a0\">Who is Liable to get Registered under GST?\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/aktassociates.com\/blog\/gst-returns-due-dates\/#Lets_understand_the_concept_of_Each_Return\" title=\"Let&#8217;s understand the concept of Each Return\u00a0\">Let&#8217;s understand the concept of Each Return\u00a0<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/aktassociates.com\/blog\/gst-returns-due-dates\/#1_Detail_of_Outward_Supplies_Section_37_GSTR-1\" title=\"1. Detail of Outward Supplies (Section 37) GSTR-1\">1. Detail of Outward Supplies (Section 37) GSTR-1<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/aktassociates.com\/blog\/gst-returns-due-dates\/#Let_have_a_quick_GSTR-1_functioning\" title=\"Let\u2019 have a quick GSTR-1 functioning:\">Let\u2019 have a quick GSTR-1 functioning:<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/aktassociates.com\/blog\/gst-returns-due-dates\/#Special_Feature_Brought_in_GST\" title=\"Special Feature Brought in GST\">Special Feature Brought in GST<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/aktassociates.com\/blog\/gst-returns-due-dates\/#2_Detail_of_Inward_Supplies_Section_38_GSTR-2\" title=\"2. Detail of Inward Supplies (Section 38)\u00a0 (GSTR-2)\">2. Detail of Inward Supplies (Section 38)\u00a0 (GSTR-2)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/aktassociates.com\/blog\/gst-returns-due-dates\/#3_Summary_Return_Section_39_GSTR-3B\" title=\"3. Summary Return (Section 39) ( GSTR-3B)\">3. Summary Return (Section 39) ( GSTR-3B)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/aktassociates.com\/blog\/gst-returns-due-dates\/#4_Return_of_Composite_Supplier_section_392\" title=\"4. Return of Composite Supplier (section 39(2))\">4. Return of Composite Supplier (section 39(2))<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/aktassociates.com\/blog\/gst-returns-due-dates\/#5_Non-Resident_Taxable_Person_NRTP_Section_395_GSTR-5\" title=\"5. Non-Resident Taxable Person (NRTP) (Section 39(5)) (GSTR-5)\">5. Non-Resident Taxable Person (NRTP) (Section 39(5)) (GSTR-5)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/aktassociates.com\/blog\/gst-returns-due-dates\/#6_Return_for_Input_service_distributorISD\" title=\"6. Return for Input service distributor(ISD)\">6. Return for Input service distributor(ISD)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/aktassociates.com\/blog\/gst-returns-due-dates\/#7_Return_for_the_person_who_is_required_to_deduct_TDS_under_GST\" title=\"7. Return for the person who is required to deduct TDS under GST\">7. Return for the person who is required to deduct TDS under GST<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/aktassociates.com\/blog\/gst-returns-due-dates\/#8_Return_for_E-commerce_operator_ECO_for_supplies_affected_through_E-commerce_Section_52\" title=\"8. Return for E-commerce operator (ECO) for supplies affected through E-commerce (Section 52)\">8. Return for E-commerce operator (ECO) for supplies affected through E-commerce (Section 52)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/aktassociates.com\/blog\/gst-returns-due-dates\/#9_Annual_Return_GSTR-99A\" title=\"9. Annual Return (GSTR-9\/9A)\">9. Annual Return (GSTR-9\/9A)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/aktassociates.com\/blog\/gst-returns-due-dates\/#10_GST_AUDIT_REQUIREMENT\" title=\"10. GST AUDIT REQUIREMENT\">10. GST AUDIT REQUIREMENT<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/aktassociates.com\/blog\/gst-returns-due-dates\/#11_Final_Return_Section_45\" title=\"11. Final Return (Section 45)\">11. Final Return (Section 45)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/aktassociates.com\/blog\/gst-returns-due-dates\/#12_Return_for_the_persons_Having_UIN\" title=\"12. Return for the persons Having UIN\">12. Return for the persons Having UIN<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/aktassociates.com\/blog\/gst-returns-due-dates\/#13_Default_in_Furnishing_of_Return\" title=\"13. Default in Furnishing of Return\">13. Default in Furnishing of Return<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Who_is_Liable_to_get_Registered_under_GST\"><\/span><b>Who is Liable to get Registered under GST?\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u00a0 \u00a0 \u00a0 <\/span><a href=\"https:\/\/aktassociates.com\/blog\/gst-threshold-limit-registration\/\"><b>GST registration<\/b><\/a><b> is mandatory for-<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Any business whose turnover in a financial year meet the following criteria then the person will be mandatorily required to b registered<\/span><\/li>\n<\/ul>\n<table>\n<tbody>\n<tr>\n<td><b>Aggregate Turnover<\/b><\/td>\n<td><b>Registration Required<\/b><\/td>\n<td><b>Applicability<\/b><\/td>\n<\/tr>\n<tr>\n<td colspan=\"3\"><b>Previous Limits \u2013 For the Supply\u00a0 of Goods\/Providing Services<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Exceeds Rs.20 lakh<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Yes \u2013 For Normal Category States<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Up to 31st March 2019<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Exceeds Rs.10 lakh<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Yes \u2013 For <\/span><span style=\"font-weight: 400;\">Special Category States<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Up to 31st March 2019<\/span><\/td>\n<\/tr>\n<tr>\n<td colspan=\"3\"><b>New Limits \u2013 For Sale of Goods<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Exceeds Rs.40 lakh<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Yes \u2013 For Normal Category States<\/span><\/td>\n<td><span style=\"font-weight: 400;\">From 1st April 2019<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Exceeds Rs.20 lakh<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Yes \u2013 For Special Category States<\/span><\/td>\n<td><span style=\"font-weight: 400;\">From 1st April 2019<\/span><\/td>\n<\/tr>\n<tr>\n<td colspan=\"3\"><b>New Limits \u2013 For Providing Services<\/b><\/td>\n<\/tr>\n<tr>\n<td colspan=\"3\"><span style=\"font-weight: 400;\">However, there is no amendment in the threshold limit for a service provider, it is same as before<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Lets_understand_the_concept_of_Each_Return\"><\/span><strong>Let&#8217;s understand the concept of Each Return\u00a0<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"1_Detail_of_Outward_Supplies_Section_37_GSTR-1\"><\/span><b>1. Detail of Outward Supplies (Section 37) GSTR-1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Every person is required to file the details of outward supply details in form GSTR-1 except the following persons:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Input service distributor (ISD) (Section 20)<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Non-Resident Taxable Person (Section 26)<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">A person registered under <a href=\"https:\/\/aktassociates.com\/blog\/composition-scheme-for-services-provider-is-it-right-fogst-cor-your-business\/\">composition scheme<\/a> (Section 10)<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Person deducting TDS under GST (Section 51)<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Person Collecting TCS under GST (Section 52)<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Supplier of OIDAR<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">The due date to file GSTR-1 is 10<\/span><span style=\"font-weight: 400;\">th<\/span><span style=\"font-weight: 400;\"> of next succeeding month. However, if the registered person annual turnover is up to 1.5 crore then he has to file the return within 10<\/span><span style=\"font-weight: 400;\">th<\/span><span style=\"font-weight: 400;\"> of next quarter.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">If the registered person is making supplies to the other registered person then he has to file the return by uploading the details of supplies in invoice wise. However, if he is making supplies to an unregistered person then in case of interstate supplies if the invoice amount exceeds Rs. 2,50,000\/- then he is required to file invoice wise details otherwise he shall file state-wise consolidated details and in case of intrastate supplies, he may upload the consolidated details of invoices.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Let_have_a_quick_GSTR-1_functioning\"><\/span><strong>Let\u2019 have a quick GSTR-1 functioning:<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-1465 aligncenter\" src=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/08\/gst-return.png\" alt=\"gst return\" width=\"800\" height=\"968\" srcset=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/08\/gst-return.png 800w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/08\/gst-return-248x300.png 248w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/08\/gst-return-768x929.png 768w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/08\/gst-return-17x20.png 17w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Special_Feature_Brought_in_GST\"><\/span><strong>Special Feature Brought in GST<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">IN GST DUAL mechanism major change brought in <a href=\"https:\/\/aktassociates.com\/blog\/gst-return-filing\/\">GST return<\/a> of these returns cannot be revised. So if any\u00a0 error or mistake has been identified in any filed return then it can be amended in the succeeding returns<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Provided, Rectification can be done up to a specific period of time thereafter no changes can be made.<\/span><\/p>\n<p><strong>For\u00a0 instance, GSTR-1 can be rectified up to the earlier of following:<\/strong><\/p>\n<p><span style=\"font-weight: 400;\">Due Date of monthly return u\/s 39 of September month following the end of the financial year in which the mistake appeared<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Or<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Date of filing of Annual Return<\/span><\/p>\n<p><span style=\"font-weight: 400;\"><strong>For Example<\/strong>, Mr. A has found a mistake in his GSTR-1 for the month of July 19 return. He has filed his annual return (GSTR-9) in 10<\/span><span style=\"font-weight: 400;\">th<\/span><span style=\"font-weight: 400;\"> August 2020. Now the due date for the rectification of return is earlier of the following:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The due date for the month of September of next year i.e. 20<\/span><span style=\"font-weight: 400;\">th<\/span><span style=\"font-weight: 400;\"> October 2020<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Or<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Date of filing of his Annual Return i.e., 10<\/span><span style=\"font-weight: 400;\">th<\/span><span style=\"font-weight: 400;\"> August 2020<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Hence the due date for the rectification of return is 10<\/span><span style=\"font-weight: 400;\">th<\/span><span style=\"font-weight: 400;\"> August 2020.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"2_Detail_of_Inward_Supplies_Section_38_GSTR-2\"><\/span><b>2. Detail of Inward Supplies (Section 38)\u00a0 <\/b><strong>(GSTR-2)<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">The registered person is required to file the details of inward supplies in form GSTR-2 up to 15<\/span><span style=\"font-weight: 400;\">th<\/span><span style=\"font-weight: 400;\"> of succeeding month.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">However<\/span><span style=\"font-weight: 400;\">, This Form is not notified by the government.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"3_Summary_Return_Section_39_GSTR-3B\"><\/span><b>3. Summary Return (Section 39) ( GSTR-3B)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Section 39 prescribes the monthly return in form GSTR-3 for every registered person which is to be file up to 20<\/span><span style=\"font-weight: 400;\">th<\/span><span style=\"font-weight: 400;\"> of succeeding month. However, this form is not notified by the government.<\/span><\/p>\n<p><b>GSTR-3B<\/b><\/p>\n<p><b>Since, instead of GSTR-3, the government has notified GSTR-3B for a time being. It shall be filed within 20<\/b><b>th<\/b><b> of Succeeding month.<\/b><\/p>\n<p><b>It contains the details of the summary of all outward supplies, Inward supplies including the inward supplies liable to RCM, ITC, etc. Thus, GSTR-3B does not require invoice wise details.<\/b><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-1467 aligncenter\" src=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/08\/gst-return-types.png\" alt=\"gst-return\" width=\"800\" height=\"607\" srcset=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/08\/gst-return-types.png 800w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/08\/gst-return-types-300x228.png 300w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/08\/gst-return-types-768x583.png 768w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/08\/gst-return-types-20x15.png 20w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><\/p>\n<h3><span class=\"ez-toc-section\" id=\"4_Return_of_Composite_Supplier_section_392\"><\/span><b>4. Return of Composite Supplier (section 39(2))<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">The person who has opted to pay tax under the composition scheme, as defined under section 10 of CGST Act, will have to file a quarterly return in form GSTR-4 within 18<\/span><span style=\"font-weight: 400;\">th<\/span><span style=\"font-weight: 400;\"> of the month succeeding the relevant quarter.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">A composition dealer is not eligible to avail the ITC on the invoices or debit notes issued by the supplier.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">A composition dealer is required to issue BILL OF SUPPLY rather than Tax invoice\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">A composition dealer <\/span><span style=\"font-weight: 400;\">has to mandatorily file the<\/span><span style=\"font-weight: 400;\">\u00a0return even if no supplies were during the relevant quarter.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"5_Non-Resident_Taxable_Person_NRTP_Section_395_GSTR-5\"><\/span><b>5. Non-Resident Taxable Person (NRTP) (Section 39(5)) (GSTR-5)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Non-Resident Taxable Person is those people who came to India for a shorter period and does not have any fixed business establishment in India.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">A Registered NRTP does not require to file the returns which are applicable to the normal taxpayer.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">They have to file monthly return in Form GSTR-5 in which he has to mention all the outward and inward supplies details.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">He also has to deposit the GST in advance on estimation basis.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Their registration time period is normally 90 days which can be further extended for 90 days. However, if he making supplies for a further period then he shall have to make the registration as the application to the normal registered person.<\/span><\/p>\n<p><strong>The last date to file the form GSTR-5 is earlier of following:<\/strong><\/p>\n<p><span style=\"font-weight: 400;\">20 days after the end of the calendar month\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Or<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Within 7 days after the end of validity of the period of registration.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">A Non-Resident Taxable person is not required to file the Annual Return (GSTR-9).<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"6_Return_for_Input_service_distributorISD\"><\/span><b>6. Return for Input service distributor(ISD)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">In a layman language, An ISD is the head office which distributes the eligible and ineligible credit to its other offices as per rules 39 of CGST Rules, 2017.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">An ISD is not required to file details of outward supplies in the return. It needs to file a monthly return in form GSTR-6 in which it mentioned the details of input credit received for distribution, Total ITC, eligible ITC, ineligible ITC, etc.\u00a0\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">An ISD shall have to file the return on or before 13<\/span><span style=\"font-weight: 400;\">th<\/span><span style=\"font-weight: 400;\"> of the succeeding month. Since the information of ITC shall be available to the recipient registered person only when the supplier registered person shall disclose his outward supplies details whose due date is 10<\/span><span style=\"font-weight: 400;\">th<\/span><span style=\"font-weight: 400;\"> of succeeding month. Hence, an ISD can only file the return after 10<\/span><span style=\"font-weight: 400;\">th<\/span><span style=\"font-weight: 400;\"> of the month and before the 13<\/span><span style=\"font-weight: 400;\">th<\/span><span style=\"font-weight: 400;\"> of succeeding month.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"7_Return_for_the_person_who_is_required_to_deduct_TDS_under_GST\"><\/span><b>7. Return for the person who is required to deduct TDS under GST<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">When the registered person is making supplies to the Central government or state government or local authority or government agencies then the recipient is required to deduct TDS as per section 51.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The deductor i.e. recipient shall have to file the return in form GSTR-7 within 10<\/span><span style=\"font-weight: 400;\">th<\/span><span style=\"font-weight: 400;\"> of the Succeeding month.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The deductor shall issue a TDS certificate in form GSTR-7A to the deductee within 5 days of crediting the amount to the government.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"8_Return_for_E-commerce_operator_ECO_for_supplies_affected_through_E-commerce_Section_52\"><\/span><b>8. Return for E-commerce operator (ECO) for supplies affected through E-commerce (Section 52)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">E-commerce operator shall furnish his return in GSTR-8 in which it specifies the details of supply of goods or service or both effected through e-commerce including the amount of TCS.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">While charging the amount of GST, E-commerce operator shall also charge additional amount as tax collected at source. This amount is charged on the invoice value and not on GST value.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">ECO shall have to file the return within 10<\/span><span style=\"font-weight: 400;\">th<\/span><span style=\"font-weight: 400;\"> of the succeeding month in tax been collected at source. Also, the due date for depositing the TCS amount is 10<\/span><span style=\"font-weight: 400;\">th<\/span><span style=\"font-weight: 400;\"> of succeeding month.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"9_Annual_Return_GSTR-99A\"><\/span><b>9. Annual Return (GSTR-9\/9A)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><strong>Every person is required to file the annual return in form GSTR-9 except the following:<\/strong><\/p>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Casual taxable person<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Non Resident taxable person<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Input service distributor (ISD)<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">The person authorized to deduct or collect the tax under section 51\/52<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">For Composition, the dealer shall have to file the annual return in GSTR-9A.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The due date of filing the annual return is 31<\/span><span style=\"font-weight: 400;\">st<\/span><span style=\"font-weight: 400;\"> December of the next financial year. If any error or mistake or any difference remains unchanged in GSTR-1 or GSTR-3B or in books then it can be rectified in his annual return.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"10_GST_AUDIT_REQUIREMENT\"><\/span><b>10. GST AUDIT REQUIREMENT<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Every registered person whose aggregate turnover in the FY exceeds 2 crores then he has to get his accounts audited by a chartered accountant or cost accountant.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Such registered person shall have to file the form GSTR-9C along with the\u00a0<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Annual Financial statements<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">A reconciliation statement of Annual financial statements with the <a href=\"https:\/\/aktassociates.com\/blog\/gstr-9-everything-you-want-to-know-about-gst-annual-return\/\">Annual Return<\/a> <a href=\"https:\/\/aktassociates.com\/blog\/gstr-9-everything-you-want-to-know-about-gst-annual-return\/\">(GSTR-9)<\/a><\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"11_Final_Return_Section_45\"><\/span><b>11. Final Return (Section 45)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Any registered person whose registration has been canceled or he has surrendered his registration, shall have to file final return in form GSTR-10.<\/span><\/p>\n<p><strong>He has to file the return within 3 months of later of the following:<\/strong><\/p>\n<p><span style=\"font-weight: 400;\">Date of cancellation<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Or<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Date of order of cancellation<\/span><\/p>\n<p><a href=\"https:\/\/aktassociates.com\/business-compliance\/tax-compliance\/gst-return-filling\"> <img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-1470 aligncenter\" src=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/08\/GET-FILE-YOUR-GST-RETURN-Banner-image-26_08_2019-1.png\" alt=\"GET FILE YOUR GST RETURN\" width=\"700\" height=\"150\" srcset=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/08\/GET-FILE-YOUR-GST-RETURN-Banner-image-26_08_2019-1.png 700w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/08\/GET-FILE-YOUR-GST-RETURN-Banner-image-26_08_2019-1-300x64.png 300w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/08\/GET-FILE-YOUR-GST-RETURN-Banner-image-26_08_2019-1-20x4.png 20w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/><\/a><\/p>\n<h3><span class=\"ez-toc-section\" id=\"12_Return_for_the_persons_Having_UIN\"><\/span><b>12. Return for the persons Having UIN<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Any specialized agency of the united nation organization or<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Any multilateral Financials institutions or<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Embassy of foreign countries<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Are eligible for the refund on the taxes paid in the specific goods or services or both as specified by the government. Hence to claim the refund, such persons have to form GSTR-11 in which they furnish the details of inward supplies of taxable goods\/ services.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The due date for filing the return is 28<\/span><span style=\"font-weight: 400;\">th<\/span><span style=\"font-weight: 400;\"> of succeeding month.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">These persons are not called a registered person.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"13_Default_in_Furnishing_of_Return\"><\/span><b>13. Default in Furnishing of Return<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">As per section 46 If the registered person fails to file the GSTR-1 or 2 or 3B or 10 return then a notice would be sent to them, which required them to file the return within 15 days.<\/span><\/p>\n<p><strong>Late Fees: For GSTR-1\/2\/3\/10<\/strong><\/p>\n<p><span style=\"font-weight: 400;\">Lower of the following<\/span><\/p>\n<p><span style=\"font-weight: 400;\">100 per day till the failure continues<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Or\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Rs. 5,000<\/span><\/p>\n<p><strong>Late Fees: for non-furnishing the Annual Return under section 44<\/strong><\/p>\n<p><span style=\"font-weight: 400;\">100 per day till the failure continues<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Or<\/span><\/p>\n<p><span style=\"font-weight: 400;\">0.25% of the turnover of the registered person in the state\/UT.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>GST is a Dual Tax. Dual GST is assumed to be a simple tax with one or two Central Goods &#8230; <\/p>\n<p class=\"read-more-container\"><a title=\"GST Returns and GST Return Due Dates\" class=\"read-more button\" href=\"https:\/\/aktassociates.com\/blog\/gst-returns-due-dates\/#more-1463\">Read more<span class=\"screen-reader-text\">GST Returns and GST Return Due Dates<\/span><\/a><\/p>\n","protected":false},"author":4,"featured_media":1469,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.8 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>GST Returns | due dates | late fees AKT Associates<\/title>\n<meta name=\"description\" content=\"GST Returns, its due dates, late fees for default in filing of return, Meaning of specific terms. 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