Keeping in mind the mantra that, ‘ease of tax compliance and ease of doing business’ go hand in hand, the process of filing of returns under GST law is simple and easy. One simple return with auto-populated components not only makes the process smooth but also makes the experience stress free. The ease of compliance is even more for small tax payers.
RETURN FILING DETAILS
| Category of Taxpayer | Details to be given | From to be used | Periodicity/Last date |
| Aggregate turnover less than Re 20 lakhs | NIL | NIL | NIL |
| Aggregate turnover up to Re. 75 lakhs and availing the Composition Scheme | > Consolidated details of outward supplies made by you during the quarter including that of advances received
> Details of supplies received (auto-populated from the GSTR-1 of the supplier) |
FORM GSTR-4 | Quarterly/18th of the month following the quarter
|
| Aggregate turnover more than Rs. 20 lakhs and not availing Composition Scheme but supplying to consumers (only B2C supplies) | Tax-rate wise summary of all inter-state supplies made | FORM GSTR-1 | Monthly/10th of the following month |
| Supplies received | FORM GSTR-2 | Auto-populated by the computer and only needs to be verified and submitted by 15th of the following month. | |
| Final return | FORM GSTR-3 | Auto-populated by the computer and only needs to be verified and submitted by 20th of the following month. | |
| All other suppliers including suppliers to re-sellers and / or consumers (both B2B and/or B2C supplies) | > Invoice-wise details of all B2B supplies and Inter-state B2C supplies of value above Rs. 2.5 lakh
> Tax-rate wise summary of B2C intra-state supplies > State-wise and tax-rate wise summary of B2C inter-state supplies of value below Rs. 2.5 Lath |
FORM GSTR-1 | Monthly/10th of the following month |
| Supplies received | FORM GSTR-2 | Auto-populated by the computer and only needs to be verified and submitted by 15th of the following month. | |
| Final return | FORM GSTR-3 | Auto-populated by the computer and only needs to be verified and submitted by 20th of the following month. |
Remarks: Even in case where the details of invoice has to be provided, an offline free software utility provided by GSTN can be used during the month, which can automatically convert into return on uploading,
Provisions for first two months of transition
Return filing process has been simplified and a simplified FORM GSTR-3B, containing only summary details, has been provided for all classes of tax payers for acclimatisation of the taxpayers with the new GST tax regime The details are as follows:-
| Return for the month of | GSTR-1 | GSTR-2 | GSTR-3B |
| July 2017 | 5th September instead oil 10th August | 10th September instead of 15th August | 20th August |
| August 2017 | 20th September instead of 10th September | 25th September instead of 15th September | 20th September |
Remarks: Even in case where the details of invoice has to be provided, an offline free software utility provided by GSTN can be used during the month, which can automatically convert into return on uploading,
Provisions for low compliance burden
Law has provided for a low compliance burden on the taxpayers and the government is committed to further lessen the burden by creating:
> Facilitation Centres
> GST Practitioners
> GST Suvidha Providers
> Offline utility for return filing
> Application Interfaces
What is the process for opening a GST facilitation centre.
when we made payment against import in advance and date of loading of goods in bill of entry dollar rate may high what is the entry in ledger in importer to be made
we are dealing in exempted goods (Egg) like buying from outside and selling within state, our business turnover around 1crores ,
so whether we are liable for registration under GST Act 2017?
Sir, I am a contractor for PSU units I am making the invoices yearly 2 or 3 nos only. please explain how to I make my invoices and file returning .My turnover is 15 lakhs per year
thanking you sir