GST return can be filed in different forms depending upon the nature of transaction and registration.Return Forms that are applicable for Normal Tax payers and their due dates are:
User need to declare the details of all the outward supplies of goods and services effected during the month. GSTR-1 filed on or before the 10th of every month with details of all supplies effected during the previous
After reconciling,and additional claim/correction needs to be incorporated and submitted in the Form GSTR-2 by 15th of every month.
On 20th,based on the Form GSTR-1 and Form GSTR-2,an auto-populated return GSTR-3 will be available for submission along with to payment.
After the due date of filing the monthly return in Form GSTR-3,the inward supplies will be matched with the outward supplies furnished by suppliers,and then final acceptance of input tax credit will be communicated in Form GST MIS-1.There are following detail will be matching of invoices
On 18th of month of succession quarter,quarterly return for compounding taxable person.
Return for Non-resident foreign taxable person by Non-Resident Taxable Person.
On 13th of next month,Return for Input Service Distributor by Input-Service Distributor.
On 10th of next month,Details of supplies effected through e-commerce operator and the amount of tax collected by E-commerce operator/Tax Collector.
On 31st December of next financial year,Annual GST return filed by Registered Taxable Person