GST Returns

GST Returns

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Category : GST

Norman / Regular GST Returns required to be filed

Normal / Regular taxpayers (including casual taxpayers) would have to file

    • GSTR-1 (details of outward supplies)
    • GSTR-2 (details of inward supplies) and
    • GSTR-3 (monthly Return) for each registration.
    • GSTR-9 (Annual return)
  • Normal / Regular taxpayers with multiple registrations (for business verticals) within a State would have to file GSTR-1, GSTR-2, GSTR-3 and GSTR-9 (Annual return) for each of the registrations separately.
  • A separate reconciliation statement, duly certified by a Chartered Accountant, will have to be filed by those taxpayers who are required to get their accounts audited under section 44AB of Income Tax Act 1961.

For more details information about returns to be filed under GST – click here