GST Return
GST return is a very important aspect of GST as all control over tax paid and input tax credit availed is on the basis of return filed by taxable person. Tis document that a tax payer is required to file as per law
| Return form | Particulars | Frequency | Due Date |
|---|---|---|---|
| GSTR 1 | Details of outward supplies of taxable goods and/or services affected | Monthly | 10th of the next month |
| GSTR 2 | Details of inward supplies of taxable goods and/or services effected claiming input tax credit | Monthly | 15th of the next month |
| GSTR 3 | Monthly return on the basis of finalization of details of outward supplies and inward supplies and inward supplies along with the payment of tax | Quaterly | 20th of next month |
| GSTR 4 | Return of compounding taxable person | Monthly | 18th of the month of succeeding quarter |
| GSTR 5 | Return for non-resident foreign taxable | Monthly | 20th of the next month |
| GSTR 6 | Return for input services distributor | Monthly | 13th of the next month |
| GSTR 7 | Return for authorities deducting tax at source | Monthly | 10th of the next month |
| GSTR 8 | Details of supplies effected through e-commerce operator and amount of tax collected | Monthly | 10th of the next month |
| GSTR 9 | Annual return | Annualy | 31st dec of next financial year |
| GSTR 9A | Annual return | Monthly | 31st dec of next financial year |
| GSTR 10 | Final return | Once when the registration is cancelled or surrendered | Within 3 months of the date of cancellation or date of cancellation order ,whichever is later |
| GSTR 11 | Details of inward supplies to be furnished by a person having UIN and claiming refund | Monthly | 28th of month following the month for which statement is filled |
GST AUDIT AND TURNOVER LIMIT
Audit under GST involves examination of records , returns and other documents maintained by a GST registered persons. GST is a trust-based taxation regime wherein a tax payer is required to self-asses his audit will apply every year for those GST registered business(GSTIN) having turnover more than Rs 2 crore ,sale of goods or services in the financial year.
GST audit check list
- Ledger of GST outward supply
- Statement of GST payment via challan
- GST refund applied & received
- Capital goods addition details
- GST input tax credit ledger
- RCM ledger
- GST return filed GSTR 3B, GSTR-1,GSTR-2
What we Offer
- CA certificate
- GST audit submission
- Personal consulting in gst
- SOP for GST audit