Returns under GST

[Guest]

Whether all (Currently only Service Tax Assesses) are required to file return monthly?

[KASTURI SETHI]

Yes but not only monthly but quarterly, yearly also depending upon the nature and scope of services. Read Section 34 of revised draft Model GST.

[Ganeshan Kalyani]

Section 34

:

Returns

[MUKUND THAKKAR]

under GST law following returns are require to be file every registered person..

GSTR-1.

GSRT-2

GSTR-3

GSTR-8 YEARLY

[Ganeshan Kalyani]

I agree with Sri Mukund Ji.

[YAGAY andSUN]

GSTR-1 – For outward Supplies on monthly basis by 10th of next month
- GSTR-2 – For inward Supplies on monthly basis by 15th of next month
- GSTR-3 – Monthly final return by 20th of next month

GSTR-9 - Annual Return, by 31st December of next financial year
 Separate monthly Return will be required to be filed for Input Service Distributor, i.e. GSTR-6.

AI Summary

Understanding GST Filing: Monthly, Quarterly, and Annual Returns Explained for Service Tax Assessees Under Section 34 A participant inquired whether all service tax assessees are required to file monthly returns under the Goods and Services Tax (GST). Responses clarified that returns must be filed not only monthly but also quarterly and yearly, depending on the services' nature and scope. Specific forms mentioned include GSTR-1 for outward supplies, GSTR-2 for inward supplies, GSTR-3 as a monthly final return, and GSTR-9 as an annual return. Additionally, GSTR-6 is required for Input Service Distributors. The discussion emphasized compliance with Section 34 of the revised draft Model GST.