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. For businesses engaged in buying, selling, or providing services, GST registration is required if the annual turnover exceeds Rs.10 lakhs in north-eastern and hill states, and Rs.20 lakhs elsewhere in India. Every entity with GST registration must file GST returns. GST return filing would be mandatory for all GST registered entities, irrespective of whether there was any activity/sale during the return filing period. Every registered taxpayer will be required to furnish three returns monthly and one annual return. There are also distinct returns for taxpayers in the composition scheme, Input Service Distributors, or those liable to deduct or collect TDS/TCS.

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 – Return filing and tax payment are due monthly by the 20th of the next month (SUSPENDED).
• Form GSTR-9 – The annual return must be filed by December 31st of the next financial year.