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A return is a statement of specified particulars relating to business activity undertaken by the taxable person during a prescribed period. A taxable person has a legal obligation:

  • To declare his tax liability for a given period in the return;
  • Furnish details about the taxes paid in accordance with that return;
  • File correct and complete return within stipulated time frame.

Who needs to file Return in GST regime?

1. Every registered person is required to file a return for the prescribed period. Also in the case where there is no business activity in a prescribed period i.e. Nil return.

2. UN agencies etc. will have unique GST ID and will file return for the month (in simpler form) during which they make purchases. They would not be required to file regular return. They would submit their purchase statements (without purchase invoices) as per the periodicity prescribed for claim of refund.

3. Government entities / PSUs , etc. not dealing in GST supplies or persons exclusively dealing in exempted / Nil rated / non –GST goods or services would neither be required to obtain registration nor required to file returns under the GST law. However, State tax authorities may assign Departmental ID to such government departments/ PSUs / other persons. They will ask the suppliers to quote the Department ID in the supply invoices for all inter-State purchases being made to them. Such supplies will be at par with B2C supplies and will be governed by relevant provisions relating to B 2C supplies.

Periodicity of Return Filing

S. No

Return / Ledger For

To be filed by



Outward supplies made by the taxpayer (other than compounding and ISD) 10th of the next month



Inward supplies received by supplier (other than compounding and ISD) 15thof the next month



Monthly return (other than compounding and ISD) 20thof the next month



Quarterly return for compounding taxpayer

18th of the month next to quarter



Periodic return for Non Resident Foreign taxpayer Last day of registration



Return for ISD 15th of the next month



Return for TDS 10th of the next month



Annual return By 31st December of next FY.

Points To Be Noted:

i. Taxpayers with multiple registrations within a State would have to file GSTR-1, GSTR-2 and GSTR-3 for each of the registrations separately.

ii. Casual/ Non - Resident Taxpayers (other than foreigners) would have to file GSTR-1, GSTR-2 and GSTR-3 returns for the period for which they have obtained registration. The registration of Casual/Non –Resident taxpayers will be done in the same manner as that of Normal / Regular taxpayers.

iii. Non- Resident Taxpayers (foreigners) would be required to file GSTR-5 return for the period for which they have obtained registration within a period of seven days after the date of expiry of registration. In case registration period is for more than one month, monthly return(s) would be filed and thereafter return for remaining period would be filed within a period of seven days as stated earlier.

iv. Annual return (GSTR-8) will be filed by all normal / regular taxpayers. It will be based on financial records.

v. The filing of return would be only through online mode although the facility of offline generation and preparation of returns would be provided. The returns prepared in offline mode would have to be uploaded.

Revision of Return:

There would be no revision of returns.

All unreported invoices of previous tax period would be reflected in the return for the month in which they are proposed to be included. The interest, if applicable will be auto populated

All under-reported invoice and ITC revision will have to be corrected using credit/debit note and such credit / debit note would be reflected in the return for the month in which such adjustment is carried out . The credit/debit note will have provision to record original invoice, date etc . to enable the system to link the same with the original invoice as also to calculate the interest, if applicable. Its format will be like the invoice.


Published by

CA Raman Singla
(Partner at Indirect Tax Professionals)
Category GST   Report

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