Category: GSTR Due Dates

This GSTR 10 guide will tell you everything there is to know about the Final GST return, including the form structure, how and when to file it, penalties, etc. GSTR 10 is the final return which is required to be filed by every taxpayer who has opted for cancellation of their GST registration.

What is GSTR 10?

GSTR 10 is different from the Annual GST Return. It is filed only one time and as the last GST return. Any registered taxpayer who opts to cancel their GST registration needs to file this return within three months from the cancellation date or the date on which the cancellation order was passed. read more

What is GSTR 8 Form For E-commerce Portals?

GSTR 8 form is TCS deduction form for the e-commerce companies registered under the GST regime. Every month, E-commerce operators must file GSTR-8. The detailing of who should be called E-commerce operators is defined under section 43(d). Every month, the e-commerce companies file the GSTR-8 return form. Compulsorily, e-commerce companies must be registered under GST reign and must get the registration under tax collection source (TCS). Supplies made by E-commerce platform to the unregistered customer, registered customer, tax payable and tax paid are included in this. The form is filed by E-commerce which gives detail about how much money of tax is collected at source from sellers. read more

The GSTR 1 form filing is a mandatory return form under GST. Registered taxpayers with an annual turnover exceeding 1.5 crores need to file the GSTR 1 return by the 10th of the subsequent month. Taxpayers need to furnish complete details of their outward supplies in the GSTR 1 form. The 27th GST council in its 27th meeting decided to continue GSTR 1 due date for 6 more months. The details that have to be furnished as part of the outward supplies include: supplies to a registered person as well as an unregistered person, received advances and non-GST supplies, exempted and exports. read more

GSTR 7 is a return form under GST for all the taxpayers who account all the tax deducted at source. The GSTR 7 due date is 10th of every next month in a particular tax period.

Here, we will discuss all the details of the GSTR 7 including liability of filing GSTR 7 and the due date aspect. Get all the basic information regarding the TDS form under GST i.e. the GSTR 7. read more

What is the GSTR 9C (Audit Form) Form under GST ?

GSTR 9C is an annual audit form for all the dealers having turnover more than 2 crores in a financial year. Along with the GSTR 9C audit form, the taxpayer will also have to fill up the reconciliation statement along with the certification of an audit.

The authorities have also provided the format of GSTR 9C in the notification No. 49/ 2018 Central tax dated September 13, 2018. read more

GSTR 9A is an annual return form for the composition scheme dealers in which they have to file all the tax return details of the whole year. The GSTR 9A form includes all the consolidated information regarding CGST, SGST and IGST paid during the financial year.

Here, we will describe the complete details of GSTR 9A form under GST which is for composition scheme dealers and its rules/eligibility. We request you to connect with us in the comment section and ask answer related to the complete GST regime from out tax experts. read more

GSTR 9 is an annual return form for all the regular taxpayers under GST, in which all the consolidated details are to be filed relevant to SGST, CGST and IGST transaction of the whole year. CA Portal provides all the specific details of GSTR 9 annual return form for the regular taxpayer in this article. read more

GSTR-6 is a return form for all the input service distributors registered under GST. Every ISD is required to file invoices information at GSTN portal. As filing of GSTR-6 occurs after modifying, correcting, removing and adding information under GSTR-6A, most of the information is auto-populated in GSTR-6 from GSTR-6A. read more

Taxpayers under the VAT regime can avail GST TRAN 1 transition form to avail input tax credit accrued on old stock purchased during the pre-GST period. While GST TRAN 1 is limited to only registered individuals under VAT, the GST TRAN 2 facilitates ITC claims on old stock owned by unregistered individuals during the pre-GST regime. A prerequisite though is that upon filing GST TRAN 1 or GST TRAN 2, the concerned old stock must be cleared. read more

GSTR-3B is a self-declaration form under GST. Unlike other GST forms, Taxpayers need not provide any invoice details while filing GSTR-3B returns. As per the GST Council’s decision, the GSTR-3B returns have to be filed till December 2018 via the GST Portal. GSTR-3B has to be filed by the 20th of the subsequent month. Delays or non-filing of GSTR-3B returns will attract a penalty. Taxpayers are not required to file the GSTR 3B form manually. It is auto-filling by nature. Only sales and purchase values have to be provided by the taxpayer. The Tax Liabilities are before submission. GSTR 3B due dates are mentioned at the bottom while it must be filed every 20th of subsequent month. read more