What is GSTR-1?
GSTR-1 is a monthly or quarterly return that should be filed by every registered dealer. It contains details of all outward supplies i.e sales. This return has total 13 sections.

Who should file GSTR-1?
Every registered person is required to file GSTR-1 irrespective of whether there are any transactions during the month or not.

The following registered persons are exempt from filing the return:

• Input Service Distributors
• Composition Dealers
• Suppliers of online information and database access or retrieval services (OIDAR), who have to pay tax themselves (as per Section 14 of the IGST Act)
• Non-resident taxable person
• Taxpayer liable to collect TCS
• Taxpayer liable to deduct TDS

NOTE : The due dates for GSTR-1 are based on your turnover.
Businesses with sales of upto Rs. 1.5 crore will file quarterly returns.
Other taxpayers with sales above Rs. 1.5 crore have to file monthly return.

Late Fees and Penalty
Late Fees for not filing GSTR-1 is Rs. 50 per day and Rs. 20 per day (for nil return). The late fees will be charged from the date after the due date.

Currently Suspended

Currently Suspended

What is GSTR-3B?
GSTR-3B is a monthly self-declaration that has to be filed by a registered dealer. It is a Simple Return in which summary of outward supplies along with Input Tax Credit is declared  and payment of tax is affected by taxpayer.
Points to Note:

Who should file GSTR-3B?
Every person who has registered for GST must file the return GSTR-3B including nill returns.
However, the following registrants do not have to file GSTR-3B

Late Fees and Penalty
Filing GSTR-3B is mandatory even for nill returns. Late Fee for filing GSTR-3B after the due date is as follows:

What is GSTR-4?
GSTR-4 is a GST Return that has to be filed by a Composition Dealer. Unlike a normal taxpayer who needs to furnish 3 monthly returns, a dealer opting for the composition scheme is required to furnish only 1 return which is GSTR-4.

Who should file GSTR-4?
A taxpayer opting for the Composition Scheme is required to file GSTR-4.

Late Fees and Penalty
As per Latest Notification No. 73/2017 – Central Tax late fees for GSTR-4 has been reduced to Rs. 50 per day of default.  Also, the late fees for NIL return in GSTR-4 have been reduced to Rs. 20 per day of delay.

What is GSTR-5?
Every registered non-resident foreign taxable person is required to furnish a return in GSTR-5 in GST Portal.

Who is a Non-Resident Foreign Taxpayer?
Non-Resident foreign taxpayers are those suppliers who do not have a business establishment in India and have come for a short period to make supplies in India. Such a person is required to furnish details of all taxable supplies in GSTR-5.

Late Fees and Penalty
If you delay in filing, you will be liable to pay interest and a late fee.
Interest is 18% per annum. It has to be calculated by the taxpayer on the amount of outstanding tax to be paid. The time period will be from the next day of filing (21st of the month) to the date of payment.
A late fee is Rs. 50 per day and Rs. 20 per day if a nil return. The maximum late fees is Rs. 5,000.

What is GSTR-6?
GSTR-6 is a monthly return that has to be filed by an Input Service Distributor.
It contains details of ITC received by an Input Service Distributor and distribution of ITC.
There are a total of 11 sections in this return.

Who should file GSTR-6?
GSTR-6 has to be filed by every Input Service Distributor.

Why is GSTR-6 important?
GSTR-6 contains details of all the documents issued for distribution of Input Tax Credit and the manner of distribution of credit and tax invoice on which credit is received.
GSTR-6 has to be filed by every ISD even if it is a nil return.

What is GSTR-7?
GSTR-7 is a return to be filed by the persons who is required to deduct TDS (Tax deducted at source) under GST. GSTR 7 contains the details of TDS deducted, TDS liability payable and paid, TDS refund claimed if any etc.

Who are required to deduct TDS under GST?
As per GST law following people/entities need to deduct TDS:

1.      A department or establishment of the Central or State Government, or

2.      Local authority, or

3.      Governmental agencies, or

4.      Persons or category of persons as may be notified, by the Central or a State Government on the recommendations of the Council.

As per Notification No. 33/2017 – Central Tax, 15th September 2017
The following entities also need to deduct TDS-

1. An authority or a board or any other body which has been set up by Parliament or a State Legislature or  by a government, with 51% equity ( control) owned by government
2. A society established by the Central or any State Government or a Local Authority and the society is registered under the Societies Registration Act, 1860
3. Public sector undertakings

The above deductor are required to TDS where the total value of supply under the contract exceeds Rs 2.5 Lakhs. The rate for TDS is 2% (CGST 1% + SGST 1%) in case of intra state supply and 2 % (IGST) in case of interstate supplies.

However, the TDS will not be deducted when the location of the supplier and place of supply is different from the registration place (State) of the recipient.

Late Fees and Penalty
If the GST return is not filed on time, then penalty of Rs 100 under CGST & Rs 100 under SGST shall be levied. The total will be Rs. 200/day. The maximum is Rs. 5,000 There is no late fee on IGST in case of delayed filing.
Along with late fee, interest has to be paid at 18% per annum. It has to be calculated by the taxpayer on the tax to be paid. The time period will be from the next day of due date of filing to the date of payment.

What is GSTR-8?
GSTR-8 is a return to be filed by the e-commerce operators who are required to deduct TCS (Tax collected at source) under GST. GSTR-8 contains the details of supplies effected through e-commerce platform and amount of TCS collected on such supplies.

Who should file GSTR-8?
Every e-commerce operator registered under GST is required to file GSTR-8. E-commerce operator has been defined under GST Act as any person who owns or manages a digital or electronic facility or platform for electronic commerce such as Amazon etc. All such e-commerce operators are mandatory required to obtain GST registration as well as registered for TCS (Tax collection at source).

Late Fees and Penalty
If the GST return is not filed on time, then a penalty of Rs 100 under CGST & Rs 100 under SGST shall be levied per day. The total will be Rs. 200/day. The maximum is Rs. 5,000. There is no late fee on IGST in case of delayed filing.
Along with late fee, interest at 18% per annum has to be paid. It has to be calculated by the taxpayer on the tax to be paid. The time period will be from the next day of filing to the date of payment.

What is GSTR-9?
GSTR-9 form is an annual return to be filed once in a year by the registered taxpayers under GST. It consists of details regarding the supplies made and received during the year under different tax heads i.e. CGST, SGST and IGST. It consolidates the information furnished in the monthly or quarterly returns during the year.

Who should file GSTR-9?
All the registered taxable persons under GST must file GSTR 9 form. However, the following persons are not required to file GSTR 9

• Taxpayers opting Composition scheme as they must file GSTR-9A
• Casual Taxable Person
• Input service distributors
• Non-resident taxable persons
• Persons paying TDS under section 51 of GST Act.

Different types of annual returns
There are 4 types of annual returns :

1. 1. GSTR-9: GSTR-9 should be filed by the regular taxpayers filing GSTR-1, and GSTR-3B.
   2. GSTR-9A: GSTR-9A should be filed by the persons registered under composition scheme under GST.
   3. GSTR-9B: GSTR-9B should be filed by the e-commerce operators who have filed GSTR-8 during the financial year.
   4. GSTR-9C: GSTR-9C should be filed by the taxpayers whose annual turnover exceeds Rs  2 crores during the financial year. All such taxpayers are also required to get their accounts audited and file a copy of audited annual accounts and reconciliation statement of tax already paid and tax payable as per audited accounts along with GSTR-9C.

Late Fees and Penalty
Late fees for not filing the GSTR-9 within the due date is Rs. 100 per day per act up to a maximum of an amount calculated at a quarter percent of the taxpayer turnover in the state or union territory. Thus it is Rs 100 under CGST & 100 under SGST, the total penalty is Rs 200 per day of default. There is no late fee on IGST.

What is GSTR-10?
A taxable person whose GST registration is cancelled or surrendered has to file a return in the form of GSTR-10. This return is called as final return.

Who should file GSTR-10?
GSTR-10 is required to be filed only by the persons whose registration under GST has been cancelled or surrendered. The the regular persons registered under GST are not required to file this return.

Late Fees and Penalty
If the GSTR-10 is not filed within the due date, a notice will be sent to the such registered person. The person will be given 15 days time for filing the return with all the documents required. If the person still fails to file the return, the tax officer will pass the final order for the cancellation with the amount of tax payable along with interest/penalty.

What is the difference between Final Return and Annual Return?
Annual return has to be filed by every registered person paying tax as normal taxpayer under GST. Annual return is to be filed  once a year in Form GSTR-9.

Whereas Final return is required to be filed by the persons whose registration has been cancelled or surrendered in Form GSTR-10.

What is GSTR-11?
GSTR-11 is the return to be filed by the persons who has been issued a Unique Identity Number(UIN) in order to get refund under GST for the goods and services purchased by them in India.

Who are UIN holders under GST Act?
Unique Identity Number is a special classification made for foreign diplomatic missions and embassies who are not liable to taxes in Indian territory.

The following organizations can apply for a UIN:

• A specialized agency of the United Nations Organization
• A Multilateral Financial Institution and Organization notified under the United Nations (Privileges and Immunities) Act, 1947,
• Consulate or Embassy of foreign countries
• Any other person or class of persons as notified by the Commissioner.

The above persons/organizations can apply for UIN using Form GST REG- 13.

Purpose of UIN

The purpose of issuing UIN is that any amount of tax collected from the bodies/person holding UIN is refunded back to them. But in order to claim the refund of GST paid by them, they need to file GSTR-11.