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No. 1 e - Service Plateform in India

5 Simple Steps to GST Return Filing

1
Upload Basic Documents
2
Make payment to Digital CA as per Plan
3
Digital CA prepare Data
4
Digital CA file GST Return
5
Get Acknowledgement of GST Return

Minimum Requirements

Every business entity which has been registered under the GST Act has to be filed the following GST Return on or before specified due dates:

Types of Return:

GSTR-1: Monthly
  • Details of outward supplies of taxable goods and/or services affected
  • Due date of GSTR-1 is 11th of the next month with effect from October 2018.
GSTR-3B: Monthly
  • Simple Return in which summary of outward supplies along with Input Tax Credit is declared and payment of tax is affected by the taxpayer.
  • Due date of GSTR-3B is 20th of the next month.
GSTR-4: Quarterly
  • Return for a taxpayer registered under the composition levy.
  • Due date of GSTR-4 18th of the month succeeding quarter.
GSTR-5: Monthly
  • Return for a Non-Resident foreign taxable person.
  • Due date of GSTR-4 is 20th of the next month.
GSTR-6: Monthly
  • Return for an Input Service Distributors
  • 13th of the next month
GSTR-9: Annually
  • Annual Return for a Normal Taxpayer
  • Due date of GSTR-9 is 31st December of next financial year*
GSTR-9A: Annually
  • Annual Return a taxpayer registered under the composition levy anytime during the year
  • Due date of GSTR-9 is 31st December of next financial year*
 

Basic Document Requirement List

Sales Register

1. For Preparation of Sales Register following documents or information is required:

  • Customers GSTIN
  • Type of Invoice
  • Place of Supply
  • Invoice Number
  • Invoice Date
  • Taxable Value
  • GST Rate
  • Amount of IGST applicable
  • Amount of CGST applicable
  • Amount of SGST applicable
  • Amount of GST cess applicable
  • If GST Reverse Charge is applicable

2. HSN wise summary of all goods sold during the month

  • HSN Code
  • Description
  • UQC
  • Total Quantity &Value
  • Total taxable value
  • Amount of IGST applicable
  • Amount of CGST applicable
  • Amount of SGST applicable
  • Amount of GST cess applicable
  • Summary of documents issued during the tax period
  • Summary of debit note, credit note, advance receipt and amendments

 

Cenvat Register

1. Cenvat Register is a very important part in GST return filing, however, we have to prepare it with due care. The following information is required for the preparation of it.

  • Invoice number
  • Invoice date
  • Invoice value
  • Place of Supply
  • Applicability of reverse charge
  • Invoice type
  • Taxable value
  • GST rate
  • Amount of IGST applicable
  • Amount of CGST applicable
  • Amount of SGST applicable
  • Amount of GST cess applicable
  • Eligibility for Input Tax Credit
  • Amount of IGST Input Tax Credit Claimed
  • Amount of SGST Input Tax Credit Claimed
  • Amount of CGST Input Tax Credit Claimed
  • Amount of GST Cess Input Tax Credit Claimed

2. For import purchases from a foreign country or SEZ unit, the taxpayer must provide the following information:

  • Is supply for an SEZ
  • Suppliers GSTIN
  • Bill of Entry number
  • Bill of Entry date
  • Bill of Entry value
  • Port Code
  • Taxable value & GST Rate
  • Amount of IGST/CGST/SGST applicable
  • Eligibility for Input Tax Credit (IGST/CGST/SGST)
     

 

5999

Basic

All Inclusive Fees

  • Annual Package
  • Turnover up to 5 Lakhs
  • GSTR-3B, GSTR-1, GSTR-9
11999

Silver

All Inclusive Fees

  • Annual Package
  • Turnover up to 25 Lakhs
  • GSTR-3B, GSTR-1, GSTR-9
24999

Gold

All Inclusive Fees

  • Annual Package
  • Turnover more than 25 Lakhs
  • GSTR-3B, GSTR-1, GSTR-9

Basic Features

Dual GST Model

GST is a dual taxation model one is Central Goods and Service Tax and another is State Goods and Service Tax. Both Centre & State Govt. levied a tax on Supply of Goods or Services at one point of Time.

Destination Based Consumption Taxes

GST is said to be the destination-based or consumption-based tax. Hence, the place of consumption will decide the State that will collect the tax. 

Taxable event will be Supply

GST is depended upon supply of goods and services. Supply does not mean sale it is inclusive in nature. It includes all form of Supply Such as Sale, Transfer, Barter, Exchange, licence, Disposal, Rental, and Lease.

Tax revenue appropriation

Goods and services tax on supplies in the course of inter-State trade or commerce shall be levied and collected by the Government of India and such tax shall be apportioned between the Union and the States in the manner as may be provided by Parliament by law on the recommendations of the Goods and Services Tax Council. Meeting of GST Council is conducted from time to time.

Remove Cascading effect

GST would mitigate the ill effects of cascading, improve competitiveness and improve the liquidity of the businesses. One of the primary goals of a taxation regime is always avoidance of “taxation over taxes” or “cascading effect” of the incident taxes as it adds to the deadweight loss i.e. slump in total surplus of a supply chain consisting of the supplier, manufacturer, retailer, and consumer.

Input tax credit

Every taxpayer while paying taxes on outputs may take credit for taxes paid earlier by the supplier on inputs. However, this will not be applicable on supplies related to (i) motor vehicles when used for personal consumption, (ii) supply of food, health services, etc. unless they are further used to make a supply.  The IGST collected will be apportioned between the center and the state where the goods or services are consumed. 

Compliance under GST

Compliance under GST:

GSTR-1: Details of Outward Supply
GTTR- 2: Details of Inward Supply
GTTR -3: Tax Liability Return
GTTR -9: Annual Return
Audit under GST: Audit by Taxable Person when turnover exceeds 2 crores.

 

Start 5999 /- all inclusive fees
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