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GST Return Filing

Businesses that have registered for GST are required to submit GST returns on a monthly, quarterly, or yearly basis, depending on their particular industry. Here, information about the sales or purchases of products and services is required, as well as information about the tax that was collected and paid. GST, a complete income tax system, has been implemented in India, guaranteeing that taxpayer services like registration, returns, and compliance are within budget and perfectly coordinated.

Four forms, including returns for supplies, returns for purchases made, monthly returns, and annual returns, must be submitted by an individual taxpayer who is submitting GST returns.

Regardless of the business activity, sales, or profitability during the time of submitting the returns, all entities with a valid GST registration in India are required to file GST returns. Consequently, even a dormant company with a current GST registration is required to file GST returns.

A GST return is a form that a taxpayer must submit to the tax administration officials detailing all of their income and expenditures.

Who should file the GST return?

GST Return filing in India is to be done by the following:

  • Everyone with a current GSTIN is required to file their GST returns.
  • A person must also register for GST and submit GST returns on a mandatory basis if their annual revenue exceeds Rs. 20 lakhs.
  • The cap on annual turnover in cases involving Special States is Rs. 10 lakhs.

Documents Required for GST Return Filing:

  • Tax Invoices given by supplier
  • Purchase Invoices
  • Bank Statement for the current month
  • Amended Invoices
  • Credit Notes, Debit Notes given by supplier
  • Accounting Data
  • Payment challan for GST
 
     
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