Returns under GST

[Asked by 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 and SUN]

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

GST returns filing frequency requires registered persons to file periodic forms for outward, inward and final returns.
Registered persons must file periodic GST returns with frequency tied to activity: GSTR-1 for outward supplies, GSTR-2 for inward supplies and GSTR-3 as the monthly final return. An annual consolidated return is identified as GSTR-9; one contributor lists GSTR-8 as yearly. Input Service Distributors must file a separate return, GSTR-6. Filers should observe the procedural filing deadlines provided for each return form.