Chart 14 - Returns

Question 1

Who files GSTR and their threshold limits

Answer 1

GSTR3B- Regular tax payer, CTP
QRMP - <=5cr
GSTR4 - Composition tax payer
GSTR5 - NRTP
GSTR5A- OIDAR
GSTR6 - ISD
GSTR7 - TDS Collector
GSTR8 - ECO- TCS Collector
GSTR9 - All TP
GSTR9A- Composition dealer
GSTR9C- TP exceeds 2 Cr
(Annual return N/A for govt. whose books audited by auditor appointed under law)
GSTR10- canceled registration
GSTR11- Refund with UIN

Question 2

Filing date of GST Returns

Answer 2

GSTR1 - 11th each month
IFF - QRMP - Quarterly,13th of following month
GSTR3B- 20th of each month
QRMP - 1st 2 months 25th
3rd month
- X - 22nd of the month following the quarter
- Y - 24th of the month following the quarter
CMP-08- 18th of the month following each quarter
GSTR4 - 30th April
GSTR5 - 20th of each month
GSTR5A- 20th of each month
GSTR6 - 13th of each month
GSTR7 - 10th of each month
GSTR8 - 10th of each month
GSTR9 - 31st December of the year
GSTR9C- December 31st of the year
GSTR10- within three months of the date of cancellation or cancellation order
GSTR11-

Question 3

Sections of returns

Answer 3

37 - GSTR1
38- GSTR2A, 2B
39- GSTR3B/4/5
40- First return
44- Annual return GSTR9/9A/9
45- Final return GSTR10
46- Non- submission of return Notice
GSTR3A within 15 days
47- late fees

Question 4

Who are not required to file GSTR1

Answer 4

NRTP
Composition scheme
TDS deductor
TCS Collector
OIDAR

Question 5

RP barred from furnishing GSTR1/ IFF

Answer 5

-If GSTR3B not furnished in preceeding month

• QRMP not furnished GSTR3B for preceeding tax period

Question 6

QRMP Fixed sum method

Answer 6

1st month= 35% * GST paid in
previous quarter (using cash)

2nd month= 35% * GST paid in
previous quarter (using cash)

Final month= differential payment

Interest @ 18% if differential not paid within due

Question 7

QRMP self assessment method

Answer 7

1st month - actual tax liability
2nd month- actual tax liability
Final month in the quarter- actual tax liability

If tax unpaid/ short paid- interest u/s 50 payable at time of GSTR3B

Question 8

Late fees

Answer 8

Monthly return ₹ 100 per day / max 5000 (CGST)
Annual return ₹100 per day / max 0.25% of T.o in ST/UT

Waiver:
Nil return - ₹10 per day
Others - ₹25 per day
Max- ₹5000