GST Registration Services in India

Persons or entities in India involved in the supply of goods or services must obtain GST registration when the threshold limit for registration is crossed.

In most states, GST registration is mandatory when a person supplies services or goods over Rs.20 lakhs per year.

In addition to the turnover limit, GST registration is compulsory for all persons undertaking eCommerce sales.

Everybody need to file GST?

• Yes, all taxpayers having GST registration should file GST returns on the 10th, 15th and 20th of each month.
• Even if there was no business activity or transaction during a month, the taxpayer must still log in to the GST portal and file NIL GST return to avoid penalty.

Who should file GST Return?

GST registration holders are required to file GSTR-3B return every month providing details of sales and purchases made in a month to the Government. GSTR-3B return is due on the 20th of each month. Form GSTR-3B is a simplified summary return and the purpose of the return is for taxpayers to declare their summary GST liabilities for a particular tax period and discharge these liabilities. A normal taxpayer is required to file Form GSTR-3B returns for every tax period.

Note : Taxpayer has to file Form GSTR-3B even if there is no business activity. (Nil Return).

Amendment of Form GSTR-3B is not allowed.

In addition to GSTR-3B return, businesses registered under GST must file GSTR-1 return. GSTR-1 return must be filed every month by businesses having annual revenue of over Rs.1.5 crores. In case a business has a yearly revenue of less than Rs.1.5 crores, GST return should be filed every quarter. For the taxpayers who have opted to file Form GSTR-1 on monthly frequency, the system computed GSTR-3B will be generated and will be available on their GSTR-3B dashboard page after Form GSTR-1 has been filed by them.

This facility at present, has been enabled only for those taxpayers who have opted to file Form GSTR-1 at monthly frequency. GSTR-1 is a monthly Statement of Outward Supplies to be furnished by all normal and casual registered taxpayers making outward supplies of goods and services or both and contains details of outward supplies of goods and services.

Every registered taxable person, other than an input service distributor/composition taxpayer/persons liable to deduct tax u/s 51 persons liable to collect tax u/s 52 is required to file GSTR-1, the details of outward supplies of goods and/or services during a tax period, electronically on the GST Portal.Annual GST return must be filed by all GST entities having GST registration. The due date for filing GST annual return for FY 2018-19 is 31st December 2020. The due date for filing GST annual return for FY2018-19 is 31st March 2020.

GST Return Due Dates

The following are upcoming GST return due dates:

• December GSTR-3B will be due on 20th of January 2021.
• December GSTR-1 return for persons having annual revenue of more than Rs.1.5 crores will be due on 11th January 2021.
• October – December GSTR-1 return for persons having annual revenue of less than Rs.1.5 crores will be due on 31st January 2021.
• Keep watching this page for the latest updates to GST return due dates.

Late Fees, Penalty & Interst on GST Returns

GST Cancellation

Failure to file GST returns on time to can lead to penalties and cancellation of GST registration. If GST return is continuously not submitted for six months, then the GST registration would be cancelled, and the person would not be able to obtain another GST registration – unless all the late filing penalty is paid.

Filing NIL GST Return

In case a person has no business, NIL GST return must be filed. Failure to file NIL GST return can lead to a penalty of Rs.20 per day for each of the GSTR-3B return and GSTR-1 return. Penalty of Rs. 50 applicable if there are any sales liability.

Interest Applicable on GST Late Payment

In addition to the above late filing fees, the person would also have to pay interest at the rate of 18% on GST payment remitted late to the Government. Subscribe to our accounting services to avoid late penalty fees in GST.

Composition Scheme Return Filing

All persons registered under the Composition Scheme are require to pay taxes using CMP-08 every quarter and GSTR 4 to be filled annually through the GST Common Portal or through a GST Facilitation Centre. GST return for those enrolled under Composition Scheme is due on the 18th of the month, succeeding a quarter. Hence, GST return for composition scheme would be due on April 18th, July 18th, October 18th and January 18th. The GST return filed by a Composition Scheme supplier must include details of:

• Invoice wise inter-State and intra-State inward supplies received from registered and unregistered persons.
• Consolidated details of outward supplies made.
• If a registered person opted to pay tax under composition scheme from the beginning of a financial year, then the taxpayer must file monthly GST returns on the 10th, 15th and 20th of each month and monthly returns till the due date of furnishing the return for the month of September of the succeeding financial year or furnishing of annual return of the preceding financial year, whichever is earlier. Hence, even if a taxable person under GST opted for composition scheme from April onwards, the taxpayer must continue filing monthly GST returns until September.

Find GST Filing Return Due Dates for GSTR 1 to GSTR 9

• GSTR-1 (Monthly)11th of every month
  • Monthly GSTR 1 returns must be filed by taxpayers having a turnover of more than Rs.1.5 crores on 11th of every month.
• GSTR-1 (Quarterly)13th of every quarter
  • Quarterly returns must be filed by taxpayers having a turnover of less than Rs.1.5 crores on 13th of every quarter.
• CMP-08- Quarterly-Composition Scheme18th of every quarter
  • CMP-08 must be filed by taxpayers registered under the GST composition scheme having a turnover of upto Rs.1 Crore on 18th of every quarter.
• GSTR-4- Annual-Composition scheme30th April
  • The due date for filing GSTR 4 is 30th of the month succeeding the financial year for which the composite taxpayer is filing the annual return.
• GSTR-9- Annual returns31st December
  • Annual GST return filing for the financial year is due on 31st December. This is mandatory for all entities.

Staggered Return of GSTR-3B

Turnover	Deadline for Dec 2020	Applicable to
More than 5 crores	20th of Every month	All the states and UTs
Less than 5 crores	22nd of Every month for Group A States	Chhattisgarh, Madhya Pradesh, Gujarat, Daman and Diu, Dadra and Nagar Haveli, Maharashtra, Karnataka, Goa, Lakshadweep, Kerala, Tamil Nadu, Puducherry, Andaman and Nicobar Islands, Telangana and Andhra Pradesh
Less than 5 crores	24th of Every month for Group B States	Jammu and Kashmir, Laddakh, Himachal Pradesh, Punjab, Chandigarh, Uttarakhand, Haryana, Delhi, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand and Odisha