GST Filing in India
PAN of the applicant & Valid Mobile Number and E-Mail ID
Identity PAN and address proof along with photo graphs of promoter
- Proprietary Concern – Proprietor
- Partnership Firm / LLP – Managing/Authorized/Designated Partners (personal details of all partners are to be submitted but photos of only ten partners including that of Managing Partner are to be submitted)
- Hindu Undivided Family – Karta
- Company – Managing Director, Directors and the Authorised Person
- Trust – Managing Trustee, Trustees and Authorised Person
- Association of Persons or Body of Individuals –Members of Managing Committee (personal details of all members are to be submitted but photos of only ten members including that of Chairman are to be submitted)
- Local Authority – CEO or his equivalent
- Statutory Body – CEO or his equivalent
- Others – Person(s) in Charge
Business registration Document
- Partnership – Partnership Deed
- LLP/ Company – Incorporation Certificate
- Society/trust/ club/ government department/ body of individuals – Registration Certificates
Address proof of business
- Rental – Rental Agreement/ Electricity Bill with Consent
- Own – Property tax/Muncipal tax receipt
- SEZ – Certificate issued by Govt.
Jurisdiction and commissionerate
Bank account Proof
- Bank statement
Digital Signature – Mandatory only incase of Company
Declaration as authorized signatory – Board Resolution/Self Declaration
Declaration regarding type of goods and nature of business.
Documents required for GST Filing in India
- Financial Data/ Tally Data
- Sales Invoices
- Purchase Invoices
- Debit/ Credit Notes
- Bank Statement
Types of Returns GST Filing in India
GSTR 1: GSTR 1 or return of outward supplies must be filed by normal tax payer having regular GST registration( other than person opting composition scheme ). The due date for filing GSTR 1 return is the 10th of every month.
GSTR 2A: GSTR2A or return of inward suppliesmust be filed by normal tax payer having regular GST registration( other than person opting composition scheme ). The due date for filing GSTR 2A return is the 15th of every month.
GSTR 3B: GSTR3B or monthly GST return is monthly summary of Outward supplies and Inward supplies must be filed by normal tax payer having regular GST registration( other than person opting composition scheme ). GSTR3B is due on the 20th of every month.
GSTR 4: GSTR4 return must be filed by taxpayer registered under the GST composition scheme. Due Date is 18th of Suceeding month from the end of the quarter.
GSTR 5: GSTR5 return must be filed by persons registered under GST as a non-resident taxable person. GSTR5 is due on the 20th of every month.
GSTR 6: GSTR6 return must be filed by persons registered under GST as an input service distributor. GSTR6 return is due on the 13th of every month.
GSTR 7: GSTR7 return must be filed by all taxpayers required to deduct tax at source (GST TDS). Under GST, only certain government agencies are required to deduct tax at source after obtaining registration. Hence, GSTR7 is due only for those entities having GST TDS registration. GSTR7 is due on the 10th of every month.
GSTR 8: GSTR8 return must be filed by taxpayers required to collect tax at source. E-commerce operators are required to collect tax at source. Hence, any persons operating an e-commerce venture must register for TCS, collect tax at source and file GSTR8 return before the 10th of every month.
GSTR 9: GSTR9 and 9C ( Reconcilation Statement ) are GST annual returns that must be filed by all regular taxpayers. Details submitted with GSTR9 must be audited if the entity turnover exceeds the specified limits as per GST Law. GSTR9 and 9C is due on or before the 31st of December but extended to 31st March for 2017-18 FY.
GSTR 10: GSTR10 return must be filed by any person whose GST registration has been cancelled or surrendered. GSTR10 must be filed within 3 months of the date of cancellation order or surrender.
GSTR 11: GSTR11 must be filed by persons having Unique Identity Number. GST Unique Identity Number is allotted to Consulate, Embassies and UN Bodies for claiming refund on inward supplies.
General FAQ – GST Filling in India
1. What is GST Return?
The forms filed for disclosing periodical sales and purchased to Government This is used by tax authorities to calculate tax liability.
Under GST, a registered dealer has to file GST returns that include:
- Output GST (On sales)
- Input tax credit (GST paid on purchases)
2. What are the returns to be filed by normal tax payer monthly and their Due Dates?
- Monthly Details of outward supplies in FORM GSTR-1 by the 10th of next month.
- Monthly Details of inward supplies in FORM GSTR-2 by the 15th of next month.
- Monthly Filing of Return along with payment of tax due in FORM GSTR-3 by the 20th of next month.
- Annual Filing of Return in FORM GSTR-9 by 31st December of next financial year
3. When a Normal Tax Payer can opt quarterly GSTR-1 filing ?
If turnover does not exceeds 1.5 Cr* then assessee can opt quarterly GSTR-1 filing.
4. What is Compliance for Composition GSTR Filing?
The assessee who opts composition scheme are supposed to file GSTR-4 quarterly .
Due date for filing GSTR-4 is 18th of Succeeding month from the quarter end.