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GST registration refers to the process through which a business or individual enrolls in the Goods and

Businesses registered under the GST regime are required to submit their GST returns on a monthly,

LUT in GST stands for Letter of Undertaking, and it is formally submitted using Form GST RFD 11 under

LUT in GST stands for Letter of Undertaking, and it is formally submitted using Form GST RFD 11 under

Businesses can opt for voluntary cancellation of GST registration in cases of dormancy or insufficient

Businesses can opt for voluntary cancellation of GST registration in cases of dormancy or insufficient

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An e-way bill is a is an electronic document generated on the GST portal the proof of movement of

GST RETURNS

GSTR1	GSTR3B	GSTR4
Return for Outward Supplies GSTR-1 is a monthly return of outward supplies (sales) executed by a normal registered taxpayer under GST. For taxpayers with turnover below 1.5 crore have an option to file quarterly return. Due Date: 11th of following month 13th of the month following every quarter	Summary of Inward and Outward Supplies GSTR-3B is a monthly self-disclosure document required to be submitted. It entails providing concise information regarding all outward supplies made, claimed input tax credit, determined tax liability, and taxes settled. This filing obligation applies to all regular taxpayers registered under GST. Before submitting GSTR-3B for each tax period, it is essential to reconcile sales and input tax credit details with GSTR-1 and GSTR-2B. Due Date: 20th of following month Quarterly, 22nd of the month following the quarter for ‘X’ category of States and 24th of the month following the quarter for ‘Y’ category of States	GSTR-4 is the yearly return for composition taxable persons under GST, due by April 30 of the year following the relevant financial year. A business choosing the composition scheme pays a reduced GST rate, usually between 1% and 5%, and files an annual return.

GSTR5	GSTR5A	GSTR6
GSTR-5 is the return filed by foreign businesses registered under GST, engaging in transactions in India. Due Date: 20th of each month under GSTIN that the taxpayer is registered in India.	GSTR-5A is a monthly summary return filed by Online Information and Database Access or Retrieval Services (OIDAR) providers under GST. It covers their taxable supplies and the associated tax payable. The due date for filing is the 20th of each month.	GSTR-6 is a monthly filing that Input Service Distributors (ISDs) submit, outlining the input tax credit received and distributed. The return also provides specifics on documents issued for credit distribution and the corresponding distribution methods. Due date: 13th of every month.

GSTR7	GSTR8	GSTR9
GSTR-7 is a monthly filing for those obligated to deduct TDS (Tax Deducted at Source) under GST. Due Date: 10th of every month	GSTR-8 is a monthly filing for e-commerce operators registered under GST, mandated to collect tax at source (TCS). Due Date: 10th of every month	GSTR-9 is the yearly return for GST-registered taxpayers. It combines information from all the monthly or quarterly returns (GSTR-1, GSTR-2A, GSTR-3B) submitted throughout the financial year. Due Date: By the end of the subsequent calendar year's December 31

DOCUMENTS AND INFORMATION REQUIRED FOR

Registered Companies needs below data for GST Return Filing

IMPORTANT POINTS TO BE CONSIDERED FOR

Registered person should consider below important points for GST return filing

GSTR3B can only be filed post GSTR1 is filed
Sales data in GSTR1 and GSTR3B should reconcile
In case of Quarterly filers, it is mandatory to pay GST liability every month by 25th
Even if a business has not made any sales/purchases during the period, it is mandatory to file nil returns.
In case of any error in GST return filed then same can only me rectified in following months. Modification of return is not permitted.
Composition dealers have to File GSTR-4 Return on annual basis instead of GSTR-1 and GSTR-3B
Businesses need to provide the HSN/SAC codes for all the goods/services supplied in the returns.
In Form GSTR-1, rectification of error or omission in respect of invoices of the previous financial year will not be allowed after 30th November of the following financial year.

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