GST refers to Goods and Services Tax which subsumes all taxes such as Sales tax, Service tax, Excise duty etc. into GST. GST registration is required primarily if your annual sales are more than Rs. 20 Lakh. Even if your sales are less than Rs. 20 Lakh, we suggest that you voluntarily opt for GST registration because:
GST registration typically takes between 2-6 working days. You need to file your application with the department and sign it with your digital signature. GST Registration can be done through LegalRaasta in Delhi NCR, Mumbai, Bengaluru, Chennai and other Indian cities.
| Form Type | Frequency | Due Date | Details to be Furnished |
| Form GSTR-1 | Monthly | 10th of succeeding month | Furnish details of outward supplies of taxable goods and/or services affected |
| Form GSTR-2A | Monthly | On 11th of succeeding Month | Auto-populated details of inward supplies made available to the recipient on the basis of Form GSTR-1 furnished by the supplier |
| Form GSTR-2 | Monthly | 15th of succeeding month | Details of inward supplies of taxable goods and/or services for claiming input tax credit. Addition (Claims) or modification in Form GSTR-2A should be submitted in Form GSTR-2. |
| Form GSTR-1A | Monthly | 20th of succeeding month | Details of outward supplies as added, corrected or deleted by the recipient in Form GSTR-2 will be made available to supplier |
| Form GSTR-3 | Monthly | 20th of succeeding month | Monthly return on the basis of finalization of details of outward supplies and inward supplies along with the payment of amount of tax |
| Form GST ITC-1 | Monthly | --- | Communication of acceptance, discrepancy or duplication of input tax credit claim |
| Form GSTR-3A | --- | --- | Notice to a registered taxable person who fails to furnish return under section 27 and section 31 |
| Form GSTR-9 | Annually | 31st Dec of next fiscal | Annual Return – furnish the details of ITC availed and GST paid which includes local, interstate and import/exports. |
| Form Type | Frequency | Due Date | Details to be Furnished |
| Form GSTR-6A | Monthly | 0n 11th of succeeding month | Details of inward supplies made available to the ISD recipient on the basis of Form GSTR-1 furnished by the supplier. |
| Form GSTR-6 | Monthly | 0n 13th of succeeding month | Furnish the details of input credit distributed. |
| Form Type | Frequency | Due Date | Details to be Furnished |
| Form GSTR-7 | Monthly | 10th of succeeding month | Furnish the details of TDS deducted. |
| Form GSTR-7A | Monthly | TDS certificate to be made available for download | TDS Certificate – capture details of value on which TDS is deducted and deposit on TDS deducted into appropriate Govt. |
| Form Type | Frequency | Due Date | Details to be Furnished |
| Form GSTR-8 | Monthly | 10th of succeeding month | Details of supplies effected through e-commerce operator and the amount of tax collected on supplies. |
| Form Type | Frequency | Due Date | Details to be Furnished |
| Form GSTR-9B | Annually | Annual, 31st Dec of next fiscal | Reconciliation Statement – audited annual accounts and a reconciliation statement, duly certified. |
| Form Type | Frequency | Due Date | Details to be Furnished |
| Form GSTR-10 | Monthly | Within 3 months of cancellation of registration | Furnish details of inputs and capital goods held, tax paid and payable. |
| Form Type | Frequency | Due Date | Details to be Furnished |
| Form GSTR-11 | Monthly | 28th of succeeding month | Details of inward supplies to be furnished by a person having UIN. |