GST Returns

Best GST Consultant In Bihar


In the digital era of ever-growing business competition, every business need to be conscious about the compliance imposed by any law of that period because registration is an easy process but it imposes a full set of terms and conditions which has to be fulfilled in time bound manner. In any case of lapses or not following the terms and condition will levy additional amount of penalty as fines and interest even it burns your business reputation.

What is meant by GST RETURNS?

As we discussed in the introductory part that registration is an easy process but it imposes lot of conditions. Same is with this tax regime

Under the Goods & Services Tax (GST) registration is simple and one time procedure. Once your business registered with the GST Act you are now liable to act according to section written in GST Act.

GST Return is simply a document containing detailed information of Tax collected and paid on all outward and inward supplies of goods and services made by a taxpayer in a prescribed format.

GST return is to be filed separately for each registration (GSTIN) as the Tax authorities use it for ascertaining net tax liability as per the schedule of filling prescribed by the department.

Main Component of GST Returns

The main components of a GST Return filed by a registered dealer are

* Outward Supplies (Sales)

* Inwards Supplies (Purchase)

* Output GST (On sales)

* Input Tax Credit (On Purchases)

Categories of Taxpayers under GST

To understand categories of Taxpayers under GST regime helps us to decide to the type of GST Return applicable and its filling frequency.

In this context, the term ‘person’ includes- Individual taxpayers, Hindu Undivided Family (HUF), company, firm, Limited Liability Partnerships (LLP), corporation or Government Company, co-operative society, local authority, trust, etc.

Following are the types of GST Taxpayers:

Regular taxpayers are the GST registered businesses who own a business in a State or UT where GST rules apply.

A regular taxpayer is mandated to file monthly GSTR-1 and GSTR-3B returns

A composition dealer is a taxpayer registered under the Composition Scheme. This taxpayer is not required to collect GST from his customers at normal rates.

The composition dealer pays the tax to the government at a nominal rate based on the turnover or receipts.

A composition dealer is required to file his return on a quarterly basis via CMP-08.

A taxpayer that conducts business activities occasionally is called a ‘casual taxpayer’.

A casual taxpayer supplies goods or services in a state or territory where GST is applicable, but he does not have any registered place of business.

Example: ABC Limited Patna wanted to organized 5 days Painting Exhibition in the state of Maharashtra, then ABC Limited will take registration under GST as Casual person.


(a) FORM GSTR-1 giving the details of outward supplies of goods or services.

(b) FORM GSTR-3B giving the summary of supplies along with payment of tax.

However, a casual taxable person shall not be required to file any annual return as required by a normal registered taxpayer

A non-resident taxable person making taxable supply in India has to compulsorily take registration. A business entity incorporated or established outside India, has to submit the application for registration along with its tax identification number or unique number on the basis of which the entity is identified by the Government of that country or its Permanent Account Number, if available.

Returns: The non-resident taxable person shall furnish a return in FORM GSTR-5 electronically through the Common Portal, either directly or through a Facilitation Centre notified by the Commissioner, including therein the details of outward supplies and inward supplies and shall pay the tax, interest, penalty, fees or any other amount payable under the Act or these rules within thirteen days after the end of a calendar month or within seven days after the last day of the validity period of registration, whichever is earlier.

An ISD is any office or place of business of the supplier that receives all the tax invoices issued by their suppliers.
The ISD then distributes the Input Tax Credit to its units or branch offices.
Returns by iSD
As per Rule 65 of the CGST Rules 2017,every ISD will have to file monthly returns in GSTR-6 within thirteen days after the end of the month and will have to furnish information of all ISD invoices issued.
The details in the returns will be made available to the respective recipients in their GSTR 2A. The recipients may include these in its GSTR-2 and take credit. An ISD shall not be required to file Annual return

Every GST registered individual who deducts TDS under GST must file in Form GSTR-7 by the 10th of next month. The form contains details of TDS deducted, TDS payable, TDS refund, etc. The filing of GSTR-7 for a month is due on the 10th of the following month.

Tax Collected at Source (TCS) under GST means the tax collected by an e-commerce operator from the consideration received by it on behalf of the supplier of goods, or services who makes supplies through the operator’s online platform. TCS will be charged as a percentage on the net taxable supplies. The provision of TCS under GST is dealt under Section 52 of the CGST Act.
TCS applies only if the operators collect the consideration from the customers on behalf of vendors or suppliers. In other words, when the e-commerce operators pay the consideration collected to the vendors they have to deduct an amount as TCS and pay the net amount.
e-Commerce operators have to file GSTR-8 by 10th of the next month in which the tax was collected. This return will only be filed once the tax collected has been deposited to the respective credit of the government.

Quarterly Returns with Monthly Payment (QRMP) Scheme is for
eligible taxpayers to file their Form GSTR-1 and Form GSTR-3B
returns on quarterly basis, while paying their tax dues on monthly
basis through a challan.

  • A registered person opting for the QRMP scheme.
  • A taxpayer with an annual aggregate turnover of up to Rs. 5 Crore in the previous FY can opt for the QRMP scheme.
  • QRMP taxpayers can file GSTR-1 and GSTR-3B once in a quarter.
  • QRMP taxpayers have to make their tax payments monthly through PMT-06 return.

Types of GST Returns

Return FormDescriptionFrequencyDue Date
GSTR-1Details of outward supplies of taxable goods and/or services affected.Monthly11th of the next month.
Quarterly (If opted under the QRMP scheme)13th of the month succeeding the quarter.
IFF (Optional by taxpayers under the QRMP scheme)Details of B2B supplies of taxable goods and/or services affected.Monthly (for the first two months of the quarter)13th of the next month.
GSTR-3BSummary return of outward supplies and input tax credit claimed, along with payment of tax by the taxpayer.Monthly20th of the next month.
Quarterly (For taxpayers under the QRMP scheme)22nd or 24th of the month succeeding the quarter***
CMP-08Statement-cum-challan to make a tax payment by a taxpayer registered under the composition scheme under Section 10 of the CGST Act.Quarterly18th of the month succeeding the quarter.
GSTR-4Return for a taxpayer registered under the composition scheme under Section 10 of the CGST Act.Annually30th of the month succeeding a financial year.
GSTR-5Return to be filed by a non-resident taxable person.Monthly20th of the next month.
(Amended to 13th by Budget 2022; yet to be notified by CBIC.)
GSTR-5AReturn to be filed by non-resident OIDAR service providers.Monthly20th of the next month.
GSTR-6Return for an input service distributor to distribute the eligible input tax credit to its branches.Monthly13th of the next month.
GSTR-7Return to be filed by registered persons deducting tax at source (TDS).Monthly10th of the next month.
GSTR-8Return to be filed by e-commerce operators containing details of supplies effected and the amount of tax collected at source by them.Monthly10th of the next month.
GSTR-9Annual return by a regular taxpayer.Annually31st December of the next financial year.
GSTR-9CSelf-certified reconciliation statement.Annually31st December of the next financial year.
GSTR-10Final return to be filed by a taxpayer whose GST registration is cancelled.Once, when the GST registration is cancelled or surrendered.Within three months of the date of cancellation or date of cancellation order, whichever is later.
GSTR-11Details of inward supplies to be furnished by a person having UIN and claiming a refundMonthly28th of the month following the month for which statement is filed.
ITC-04Statement to be filed by a principal/job-worker about details of goods sent to/received from a job-workerAnnually25th April where AATO is up to Rs.5 crore.
(for AATO up to Rs.5 crore)
Half-yearly25th October and 25th April where AATO exceeds Rs.5 crore.
(for AATO > Rs.5 crore)
(AATO = Annual aggregate turnover)

Steps to File your GST Returns with Bihar Tax Consultant

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Our GST Returns Packages

Monthly PackageQuarterly Package
Nil Return from Rs. 299/- per monthNil Return from Rs. 499/- per quarter
Upto 10 Transaction Rs. 499/- per monthUpto 10 Transaction Rs. 999/- per quarter
Upto 50 Transaction Rs. 999/- per monthUpto 50 Transaction Rs. 1999/- per quarter
Upto 100 Transaction Rs. 1499/- per monthUpto 100 Transaction Rs. 2999/- per quarter