GST Registration and Filing

GST Registrations

Till now the process for fresh registrations under GST has not started. The current tax payers under the Indirect Tax legislation are required to mandatorily migrate to GST.

A new taxpayer seeking registration under GST has to first get registration under the applicable Act (Excise, service tax, Vat etc.) and then migrate to GST as GST will be applicable from 1st July and till then there will be no fresh registrations for GST.

Forms applicable to GST Registration

REG-01 Application for registration
REG-02 Acknowledgement of receipt of REG-01 (issued electronically)
REG-03 Required Intimation in case application is deficient or officer needs more clarification (issued electronically)
REG-04 Furnishing of response to REG-03 (filed electronically)
REG-05 Issued in case officer is not satisfied by the response filed in REG-04
REG-06 Certificate of Registration

 

GST Filings

 

Forms applicable for Filing GST returns

Form To be filed Due Date Details to be filed
GSTR-1 Monthly 10th of next month Bill wise details for outward goods and services
GSTR-2A Monthly 11th of next month Credit details available to recipient of goods and services automatically on the basis of GSTR-1
GSTR-2 Monthly 15th of next month Details of input goods and services for claiming ITC

Additions or modifications to GSTR-2A

GSTR-1A Monthly 20th of next month Details of outward goods and services added or modified in GSTR-2
GSTR-3 Monthly 20th of next month Monthly return on the basis of finalization of output and input details along with the payment of tax amount
GST ITC-1 Monthly Communication of acceptance, discrepancy of ITC claim
GSTR-3A Notice to a registered tax payer if the return is not furnished
GSTR-9 Annually 31st December of next FY Annual Return- Details of ITC availed and GST paid including local, interstate and imports/exports
Composite tax payers
GSTR-4A Quarterly Credit details available to recipient of goods and services automatically on the basis of GSTR-1
GSTR-4 Quarterly 18th of next month Quarterly return on the basis of finalization of output and input details along with the payment of tax amount
GSTR-9A Annually 31st December of next FY Consolidated details of Quarterly returns filed along with tax payment details
Non Resident tax payers
GSTR-5 Monthly 20th of next month or within 7 days of expiry of registration Details of imports, outputs, ITC availed, tax paid and closing stock.

 

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