GST Filing
"GST Filing is process of declaring sales and purchase then avail input tax credit and pay out put tax to the Government. Every registered Business has to file GST monthly, quarterly, and / or annually based on their nature of business."
Price Start from Rs 499/- All inclusive
Types of GST Return and Due date
Professional tax is a state tax which is levied as per the slab provided by the respective states.
| Return Form | Particulars | Frequency | Due date |
|---|---|---|---|
| GSTR-1 | Details of outward supplies of goods and services | Monthly | 11th of the next month |
| GSTR-2 | Details of inward supplies of goods and services affected | Monthly | 15th of the next month |
| GSTR-3B | It is a simple return in which the summary of outward supplies along with Input Tax Credit is declared and payment of tax is affected by the taxpayer. | Monthly | 20th of the next month |
| GSTR-4 | For all the taxable person registered under the composition levy | Quarterly | 18th of the next month after the quarter |
| GSTR-5 | Returns for a non-resident foreign taxable person | Monthly | 20th of the next month |
| GSTR-6 | Returns for an input service distributor | Monthly | 13th of the next month |
| GSTR-7 | Returns for authorities deducting TDS | Monthly | 10th of the next month |
| GSTR-8 | Details of supplies effected through the e-commerce operator and the amount of tax collected | Monthly | 10th of the next month |
| GSTR-9 | Annual return for a normal taxpayer | Annually | 31st December of the next financial year |
| GSTR-9A | Annual return of a taxpayer registered under the composition levy anytime during the year | Annually | 31st December of the next financial year |
| GSTR-10 | Final return | Only once, when GST registration is cancelled or surrendered | Within 3 months of the date of cancellation or the date of cancellation of order, whichever is later |
| GSTR-11 | Details of inward supplies to be furnished by a person having UIN and claiming a refund | Monthly | 28th of the following month for which the statement is filed |
Late fee for delayed filing of GST returns
For taxpayers who fail to pay taxes on time, interest will be levied at the rate of 18% per annum for the days after the due date.
| Governing Act | Late fee per day – GSTR 3B / GST CMP - 08 | Nil GSTR – 3B / GST CMP - 08 | Annual return |
|---|---|---|---|
| CGST Act | 25 | 10 | 100 |
| SGST Act | 25 | 10 | 100 |
| Total | 50 | 20 | 200 |
***For all returns except annual return, maximum late fee is Rs.5,000. For annual returns, maximum late fee is 0.25% of taxpayer’s turnover in the relevant state or union territory.