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Businesses registered under the Goods and Services Tax (GST) in India are required to file returns periodically-monthly, quarterly, or annually-based on their type and turnover. While the process may seem complex at first, modern digital platforms and tools have made GST compliance easier and more accessible for taxpayers.
Using a comprehensive GST filing system, businesses can efficiently manage their tax data, monitor real-time financial activity, and stay compliant with minimal effort. Integration with other financial applications further streamlines workflow and reduces manual effort.
A GST return is a record of all income and expenditure of a registered taxpayer, submitted to the tax department to calculate tax liabilities. These returns must be filed regularly and include key components such as:
All entities registered under GST must file returns. This includes:
| Form | Purpose |
|---|---|
| GSTR-1 | Details of outward supplies (sales) |
| GSTR-3B | Summary return of sales, purchases, and tax paid |
| GSTR-4 | Annual return for Composition Scheme taxpayers |
| GSTR-5 | Return for non-resident taxpayers |
| GSTR-5A | Return for OIDAR service providers |
| GSTR-6 | Return for Input Service Distributors |
| GSTR-7 | TDS return under GST |
| GSTR-8 | TCS return filed by e-commerce operators |
| GSTR-9 | Annual summary return |
| GSTR-10 | Final return upon GST registration cancellation |
| GSTR-11 | For UIN holders claiming tax refund |
| CMP-08 | Quarterly payment for Composition taxpayers |
| ITC-04 | Job work-related reporting by manufacturers |
GSTR-2A (Dynamic) and GSTR-2B (Static) show input tax credit based on supplier returns. For QRMP scheme taxpayers, the Invoice Furnishing Facility (IFF) helps declare B2B sales. Tax payments are made monthly via PMT-06.
| Return Type | Frequency | Due Date |
|---|---|---|
| GSTR-1 | Monthly | 11th of next month |
| GSTR-1 | Quarterly (QRMP) | 13th after the quarter |
| GSTR-3B | Monthly | 20th of next month |
| GSTR-3B | Quarterly (QRMP) | 22nd or 24th (based on state) |
| GSTR-4 | Annually | 30th April (next FY) |
| GSTR-5/5A | Monthly | 20th of next month |
| GSTR-6 | Monthly | 13th of next month |
| GSTR-7/8 | Monthly | 10th of next month |
| GSTR-9/9C | Annually | 31st December (next FY) |
Filing GST returns involves a structured process to ensure accuracy and compliance with tax regulations. Each step is important for maintaining proper records and avoiding discrepancies that could lead to penalties. Below is a simplified outline of the filing process:
Filing your GST returns on time ensures smooth business operations, helps claim input credits, and avoids costly penalties. A streamlined digital solution can make the entire process hassle-free.
At Hiva Professionals, we bring expertise, precision, and reliability to every step of the GST return filing process. Our team of experienced professionals ensures that your business stays compliant with GST regulations while minimizing risks and penalties. With timely reminders, personalized support, and smart use of automation, we make tax filing simple and stress-free.
Whether you're a small business or a growing enterprise, Hiva Professionals provides tailored solutions that save you time, reduce errors, and help you focus on what truly matters-running your business. Trust us to keep your GST filings accurate, on time, and hassle-free.
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