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GST return filing

A GST return is a document containing details of all income/sales and/or expense/purchases which a taxpayer (every GSTIN) is required to file with the tax administrative authorities. This is used by tax authorities to calculate net tax liability.


    Under GST, a registered dealer has to file GST returns that broadly include:

    • Purchases
    • Sales
    • Output GST (On sales)
    • Input tax credit (GST paid on purchases)

    Who is Required to file GST Returns


    Following Persons are required to file GST Returns before the due date :

    • Every Registered Person Under GST Act.
    • Persons Interacting with Registered Business Entity
    • Reverse Charge Supplier of Goods
    • Any Other Person as prescribed by law

    Modes of GST Return Filing

    All the returns are to be filed online. Returns can be filed using any of the following methods:

    • GSTN portal (
    • Offline utilities provided by GSTN
    • GST Suvidha Providers (GSPs) – If you are already using the services of ERP providers such as Tally, SAP, Oracle etc., there is a high likelihood that these ERP providers would provide inbuilt solutions in the existing ERP systems

    Penal Provisions Relating to Returns:

    Late fees levied for delay in filing return

    Delay in filing any of the following by their respective due dates, attracts late fee:

    • Statement of Outward Supplies
    • Returns
    • Final Return

    Quantum of late fee

    • Rs 100 for every day during which such failure continues
    • Rs 5,000

    Whichever is lower

    Late fees levied for delay in filing annual return under section 44

    A registered person who fails to furnish the annual return under section 44 by the due date is required to pay a late fee as under:

    Quantum of late fee

    • Rs 100 for every day during which such failure continues
    • 25% of the turnover of the registered person in the State/Union Territory

    Whichever is lower

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