GST Tax Returns Filing In India: An Overview

In the recent 32nd GST council, it was announced that all businesses in the north-eastern and hilly states having an annual turnover of more than Rs. 40 Lakh and Rs. 20 Lakh have to file GST.


Accordingly, they have to obtain their GSTIN – Goods and Service Tax Identification Number. It is a unique 15-digit alphanumeric registration code which differentiates one business from another. The process of registering for GSTIN is very simple and can be managed online.   

Talking about what is GST who can file GST, following individuals have to file GST:

  • Individuals supplying Online Information Database Access and Retrieval (OIDAR) services from outside India to an individual in India.
  • Individuals paying tax under the reverse charge mechanism.
  • E-commerce operator or aggregator.
  • Individual supplying via e-commerce aggregator.
  • Non-Resident Indians who are taxable.
  • Individuals supplying goods interstate.
  • Input service distributors.
  • Businesses registered with an earlier tax (VAT, excise duty, service tax, etc.).
  • Individuals registered under the composition scheme paying a flat GST rate.

When Do Registered Entities have to File GST Returns?

There are various GST forms that taxpayers, especially self-employed tax-payers have to fulfill.

  • GSTR-1
  • GSTR-2
  • GSTR-3
  • GSTR-9

It all depends on the organization and their annual turnover to choose the frequency of filing GST returns. Businesses can file their GST after every quarter or on a monthly basis. As per the laws, business having annual turnover up to Rs 1.5 crore can file their returns after every quarter, and businesses earning more than that can file returns after every month.

Additional read: A Quick Overview Of GST Tax Returns Filing In India


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