Every GST-registered person is required to periodically provide details of sales, purchases, and tax credits (ITC) by filing returns with the GST Authorities. Payment of due taxes is required before filing a return, or else it will be considered invalid.

Legal Suvidha Experts will help you navigate the GST regime and ensure compliance with its rules. GST registration would be required for all enterprises involved in the buying, selling, or delivery of services exceeding Rs.10 lakhs a year in north-eastern and hill states, while the limit is Rs.20 lakhs for the rest of India. Every entity with GST registration must file GST returns. GST return filing is compulsory for all GST-registered entities, regardless of whether there was any activity or sales during the return period. Each registered taxpayer must file three monthly returns and one annual return. Additionally, separate returns apply to taxpayers registered under the composition scheme, as Input Service Distributors, or individuals responsible for TDS/TCS collection.

The following forms are applicable for normal taxpayers:

• Form GSTR-1 – Details of outward supplies must be submitted monthly by the 10th of the following month.
• Form GSTR-2 – Monthly inward supply details are due by the 15th of the next month (SUSPENDED).
• Form GSTR-3 – The monthly return, along with the payment of due tax, is required by the 20th of the following month (SUSPENDED).
• Form GSTR-9 – The annual return must be filed by December 31st of the next financial year.