Goods & Services Tax (GST) is a unified indirect tax system. A normal taxpayer needs to file monthly returns and an annual return. You can file the returns using GSTN Portal, Offline utilities provided by GSTN, and GST Suvidha Providers (GSP).

GST Return Filing Process

Form Name: Form GSTR 1
Who needs to pay: Supplier other than an Input Service Distributor (IDS), a non-resident taxable person and a person paying tax under the provisions of section 10 or section 51 or section 52
When to pay: 10th of the next month
Details will be available: Form GSTR 2A, Form GSTR 4A and Form GSTR 6A

Form Name: Form GSTR 1A
Purpose: Changes with respect to the details of inward supplies
When: Between 15th and 17th day
Consequences: Suppliers’ Form GSTR 1 will stand amended, and both the supplier and the recipient reconcile the invoice details.

Form Name: Form GSTR 3A
Consequences: Part A of return is auto-populated based on Form GSTR 2 and Form GSTR 1
Purpose: Details of tax payable, tax paid, interest, fees etc. will be included in Part B of Form GSTR 3
When: File Form GSTR -3 by the 20th day of the month succeeding such calendar month

Form Name: Form GSTR-10
Purpose: Annual return
When: 31st December of the following financial year