Every person registered under the GST Act has to periodically furnish the details of sales, purchases, and tax paid (ITC) and collected thereon by filing the return with GST Authorities. Before filing any return, payment of tax due is a prerequisite; otherwise, such return will be 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. Similarly, there are separate returns for a taxpayer registered under the composition scheme, the taxpayer registered as an Input Service Distributor, or a person liable to deduct or collect tax (TDS/TCS).

These forms are required for regular taxpayers:

• Form GSTR-1 – The outward supply details should be filed monthly by the 10th of the next 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 yearly return is due by 31st December following the financial year.