GST PRESENTATION

1. Returns Under GST

2. How To file a Return?
Taxpayers can file returns by various modes. Firstly, they can file their statement
and returns directly on GST Common Portal online. However, this may be tedious
and time consuming for taxpayers with large number of invoices. For such
taxpayers, offline utilities have been provided that can be used for preparing the
statements offline after downloading the auto populated details and uploading
them on the common portal online.

3. Furnishing Of Details Of Outward Supplies
(GSTR-1)
Every registered person including casual registered person is required to furnish the return
capturing the details of outward supplies. However, the following persons are not required to
furnish return GSTR-1.
● Composition Taxpayer FORM: GSTR-1
● Non Resident Taxable Person Periodicity : Monthly Basis
● Input Service Providers TIME LIMIT: 10TH DAY OF IMMEDIATELY
● Person Deducting TDS SUCCEEDING MONTH.*
● E Commerce Operator
● Supplier of OIDAR Services
* However a casual taxable person have to file this return on the closure of their business
irrespective of the date mentioned above and a normal taxpayer person whose registration is
cancelled also have to provide the details on cancellation.

4. Furnishing Of Details
(GSTR-3B)
Every registered person including casual registered person is required to furnish the
return capturing the details of inward as well as outward supplies. However, the following
persons are not required to furnish return GSTR-1.
● Composition Taxpayer FORM: GSTR-3B
● Non Resident Taxable Person Periodicity : Monthly Basis
● Input Service Providers TIME LIMIT: USED TO BE 20TH DAY OF
● Person Deducting TDS IMMEDIATELY SUCCEEDING MONTH .
● E Commerce Operator (Revised details in next slide.)
● Supplier of OIDAR Services

5. With effect from 1st Jan 2020, separate sets of due date of GSTR-3B have been
prescribed. The new due dates are as under:
Revised Due Dates Of GSTR-3B
Category Of Persons Due Date Of Filing GSTR-3B
Registered person with aggregate turnover of more than
Rs 5 crore in the immediately preceding FY.
20th of the following month.
Registered person with aggregate turnover upto Rs 5
crore in the immediately preceding FY (+) Located in the
following States/UTs:
➢ Jammu & Kashmir ➢ Ladakh ➢ Himachal Pradesh ➢
Uttrakhand ➢ Punjab ➢ Haryana ➢ New Delhi ➢ Uttar
Pradesh ➢ Rajasthan ➢ Bihar ➢ Jharkhand ➢ West
Bengal ➢ Odisha ➢ Sikkim ➢ Assam ➢ Meghalaya ➢
Nagaland ➢ Manipur ➢ Tripura ➢ Mizoram ➢ Arunachal
Pradesh ➢ Chandigarh
24th of the following month.
Registered person with aggregate turnover upto Rs 5
crore in the immediately preceding FY (+) Located in any
State/UT other than those mentioned above.
22nd of the following month.

6. Filing Of Return By Composition Supplier
A dealer who has opted for composition scheme is required to furnish his return as
per the following particulars:
Form : GSTR-4
PERIODICITY: Annual Basis
Time Limit: 30th April Of the Next Financial Year.
CMP-08: It is a quarterly statement is to be filed by a dealer who has opted for
composition scheme containing the details of payment of self assessed tax till the
18th day of the month succeeding each quarter.

7. Filing Of Return By Non Resident Taxable Person
(GSTR-5)
A Non Resident Taxable person is not required to file separately the Statement of
Outward Supplies (i.e. GSTR-1), Statement Of Inward Supplies and Return as
required in case of a normal taxpayer. Instead, he has to submit the returns as per
the following particulars:
Form : GSTR-5
PERIODICITY: Monthly Basis
Time Limit: Within 20 days after the expiry of relevant calendar month or within 7
days after the last day of validity period of the registration, whichever is earlier.

8. Filing Of Annual Return
(GSTR-9)
All taxpayers filing regular returns are required to file an annual return. However following persons
are not required to file annual return:
● Casual Taxable Person FORM: GSTR-9
● Non Resident Taxable Person Periodicity : Annual Basis
● Input Service Providers TIME LIMIT: 31ST December of next financial year.
Reconciliation Statement: Where the aggregate turnover of a registered person during a particular year
exceeds Rs. 2 crores, such person must get his account audited by Chartered Accountant/Cost Accountant.
At the time of submission of annual return, such dealer is required to furnish electronically through GST
Common Portal:
● A copy of audited financial statements; and
● A duly certified reconciliation statement in the prescribed form.

9. Filing Of Final Return
(GSTR-10)
A person who is required to furnish return u/s 39(1) and whose registration has
been surrendered or cancelled has to furnish a final return.
Form : GSTR-10
Time Limit: Within 3 Months from the later of the following two dates:
● Date of Cancellation
● Date of Order of Cancellation

10. Details of Inward Supplies
of Persons Having UIN
Where a person has obtained UIN for claiming refund of taxes
paid on inward supplies , such persons shall furnish the details of
those inward supplies of taxable goods and/or services on which
refund of taxes has been claimed in Form GSTR-11 along with
application for such refund claim.

11. Thank
You!