GST RETURNS

Every registered person should be filing the returns under GST.

If tax payer belongs to annual aggregate turnover is > ₹ 5 crore.
Monthly Filings   -GSTR 1
                                -GSTR 3B
Annual Filings     -GSTR 9
                                -GSTR 9C (Self certified Reconciliation statement)

 If taxpayer belongs to annual aggregate turnover is <= ₹ 5 crore. He eligible to opt to QRMP Scheme

Monthly Filings     -IFF [Invoice Furnishing Facility] (Optional)
Quarterly Filings  – GSTR 1
                                  – GSTR 3B
Annual Filings       – GSTR 9

Note:

QRMP holders – Deposits amount on monthly basis
                           – Payment tax on quarterly basis
– File returns on quarterly basis

 Composition Dealer:

Annual Filings -GSTR 4
                           -GSTR9A
Quarterly filing- CMP-08 (Statement – cum – challan)

GSTR 1 – Filing
Every taxable person including CTP

Excludes:
Input Service Distributor (ISD)
NRTP
Composition Dealer
Person who deducts TDS
Person who collects TCS
Supplier of OIDAR

Due Date:
Can file b/w 1^st -10^th of succeeding month
Due date is 11^th of succeeding month – Monthly
                     13th of succeeding month –  Quarterly