TYPES OF IMPORTANT GST RETURNS

(GST Returns According to Registered Dealers)


1) Normal Registered Dealer


A) Which Dealers Turnover in Last F.Y. Below 1.5 Crors.

1. GST R1 :- 

~Due Date - End date of next month of the preceding quarter. (31-Jul., 31-Oct., 31-Jan., 30-Apr.)  

~Contain Details - Invoice wise Sales and Sales Return Details.

~Penalty - Zero.

~Note - In this return we provide sales related details to the government only and not generate any tax liability.


2. GSTR 3B :- 

~Due Date - 20th of the Next. (Ex.- 20-May., 20-jun., 20-Jul.,...... 20-Apr.)  

~Contain Details - Details of Net Sales and Net Purchase in Consolidate Amount in specific head.

~Penalty - 50/- Rs. (CGST-25 + SGST-25) per day and if your gst return is nil so, penalty is 40/- Rs. (CGST-20 + SGST-20) per day.

~Note - Tax liability generate in this return which is compulsory to pay.

 

3. GSTR 2A :- 

~Due Date - No any due date it's Auto-Generated file. 

~Contain Details - Invoice wise Purchase and Purchase Return Details.

~Penalty -  No Due Date - No Penalty.

~Note - It is compulsory which details of purchase we have file in GSTR-3B should be matched with GSTR-2A Purchase Details.

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B) Which Dealers Turnover in Last F.Y. Above 1.5 Crors.

1. GST R1 :- 

~Due Date - 11th of the next month. (11-May, 11-Jun., 11-Jul.,..... 11-Apr.)  

~Contain Details - Invoice wise Sales and Sales Return Details.

~Penalty - Zero.

~Note - In this return we provide sales related details to the government only and not generate any tax liability.


2. GSTR 3B :- 

~Due Date - 20th of the Next. (Ex.- 20-May., 20-jun., 20-Jul.,...... 20-Apr.)  

~Contain Details - Details of Net Sales and Net Purchase in Consolidate Amount in specific head.

~Penalty - 50/- Rs. (CGST-25 + SGST-25) per day and if your gst return is nil so, penalty is 40/- Rs. (CGST-20 + SGST-20) per day.

~Note - Tax liability generate in this return which is compulsory to pay.

 

3. GSTR 2A :- 

~Due Date - No any due date it's Auto-Generated file. 

~Contain Details - Invoice wise Purchase and Purchase Return Details.

~Penalty -  No Due Date - No Penalty.

~Note - It is compulsory which details of purchase we have file in GSTR-3B should be matched with GSTR-2A Purchase Details.

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2) Composition Dealer


1. CMP 08 :- 


~Due Date - 18th of the next month of the preceding quarter (Ex.- 18-Jul., 18-Oct., 18-Jan., 18-Apr.)

~Contain Details - Turnover Details in consolidated amount 

~Penalty - Rs 200/- per day and maximum penalty is Rs. 5000/-

~Note - This is the Statement - Cum - Challan which declare to details or summary of tax liability.