gst filing, gst returns filing, gst annual return
What is a GST Return?
All you need to know
GST return filing is completely an online process in India.It is very easy and quick. However, it is necessary that returns are filedcorrectly and error-free to ensure that GST credit can be passed on to the nextstage. All you need is GST website login credentials to get started. Once youare registered, GST return filing is mandatory. Non-filing of GST returnsentail heavy penalties.
All registered persons under GST are required to file variousreturns. Main returns to be filed are GSTR-3B (which is a monthly summary) andGSTR 1 (details of outward supplies). GSTR 3B is to be filed every month by20th. GSTR 1 is to be filed on a monthly or quarterly basis, depending on theturnover. It is to be filed on 10th of every month or quarter, as the case maybe. Finally, an annual GST return GSTR 9must be filed by all GST registered entities on/before the 31st of December.GSTR 4 is to be filed if you have opted for composition scheme. The registeredentities will be required to file GST returns even if the entity has not doneany business during any period.
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