Gstr return filing for e commerce seller

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Krishna Priya

6 Points Posted on 08 November 2017

Greetings,

I procured a GSTIN registration number in October, The guidelines for filing returns are as below

Return Form	Particulars	Interval	Due Date
GSTR-1	Details of outward supplies of taxable goods and/or services effected	Monthly*	10th of the next month
GSTR-2	Details of inward supplies of taxable goods and/or services effected claiming input tax credit.	Monthly*	15th of the next month
GSTR-3	Monthly return on the basis of finalization of details of outward supplies and inward supplies along with the payment of amount of tax.	Monthly*	20th of the next month
GSTR-9	Annual Return	Annually	31st December of next financial year
GSTR-3B	Provisional return for the months of July to December 2017	Monthly	20th of next month

Source : https://cleartax.in/s/gst-returns/

I'm registered as an online e-commerce seller

Q1. Do I need to file Null GSTR 1 again this month ?

Q2 : I purchased certain office furniture from amazon, can I claim it as business expenses for tax purposes under GSTR 2 ?

Currently being asked to file GSTR1,2, 3 , 3B from a clear tax representative.

Any hints on how to go about this will be really appreciated.

Thanks !

Replies (10)

B Vinay Reddy

Hyderabad

7952 Points Posted on 08 November 2017

Yes,
you needs to file NIL return even of there are no transactions during the month

B Vinay Reddy

Hyderabad

7952 Points Posted on 08 November 2017

As per the Press Release by GST Council on 22nd Meeting.
Taxpayers needs to file GSTR 3B on Monthly basis till December,2017

B Vinay Reddy

Hyderabad

7952 Points Posted on 08 November 2017

5. To facilitate the ease of payment and return filing for small and medium businesses with annual
aggregate turnover up to Rs. 1.5 crores, it has been decided that such taxpayers shall be required to file
quarterly returns in FORM GSTR-1,2 & 3 and pay taxes only on a quarterly basis, starting from the third
quarter of this financial year i.e. October-December, 2017. The registered buyers from such small
taxpayers would be eligible to avail ITC on a monthly basis. The due dates for filing the quarterly
returns for such taxpayers shall be announced in due course. Meanwhile, all taxpayers will be required to
file FORM GSTR-3B on a monthly basis till December, 2017. All taxpayers are also required to file
FORM GSTR-1, 2 & 3 for the months of July, August and September, 2017. Due dates for filing the
returns for the month of July, 2017 have already been announced. The due dates for the months of
August and September, 2017 will be announced in due course.