GST Return Filing
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    • GST RET 1 (Normal) GST RET 1 (Normal)
    • 
GST RET 2 (Sahaj) GST RET 2 (Sahaj)
    • 
GST RET 3 (Sugam) GST RET 3 (Sugam)
    • 
GST ANX-1 GST ANX-1
    • 
GST ANX-2 GST ANX-2
    • 
GST PMT-08 GST PMT-08
    • GSTIN of the Business GSTIN of the Business
    • 
Sales & purchase invoices made during the period Sales & purchase invoices made during the period
    • 
Previous financial year’s aggregate turnover Previous financial year’s aggregate turnover
    • 
Any other detail as required by Chartered Accountant Any other detail as required by Chartered Accountant

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GST Return Filing


What is GST Return?

Goods & Services Tax (GST) return is a record that will contain all the details of your purchases, sales, tax paid on purchases (input tax) and tax collected on sales (output tax), which is used by tax authorities to calculate tax liability. After filing the returns, you will have to pay the resulting tax liability.

Who should file GST Return?

All dealers, traders and business owners who have registered under the Goods & Services Tax system must file their GST returns according to the nature of their business or transactions.

Types of GST Returns:

  • GST RET 1 (Normal)

A normal taxpayer making Business to Customers (B2C) supplies, Business to Business (B2B) supplies, inward supplies attracting reverse charge mechanism, zero-rated, NIL rated or supplies through e-commerce operators can file GST RET-1 Form.

Large taxpayers (with turnover > Rs 5 crore) will have to file this return monthly, whereas small taxpayers (with turnover up to Rs 5 crore) can opt to file the return on a quarterly basis.

  • GST RET 2 (Sahaj)

Small taxpayers with a turnover of up to Rs 5 crores and engaged only in B2C supplies can opt to file the quarterly returns in GST RET 2 (Sahaj) form.

  • GST RET 3 (Sugam)

Small taxpayers with a turnover of up to Rs 5 crores and engaged in both B2B and B2C supplies can opt for the GST RET 3 (Sugam) form to file their quarterly returns.

  • GST ANX-1

All inward supplies, outward supplies under reverse charge and imports made during a particular tax period will need to be reported in GST ANX 1 Form by the registered taxpayers.

  • GST ANX-2

Details related to all the inward supplies from registered persons, supplies received from a developer/SEZ unit and imports made by registered taxpayers will be reported in GST ANX 2 form.

  • GST PMT-08

Under the new GST return system, the Form PMT-08 is for making payment of self-assessed tax by all quarterly taxpayers. This applies to all returns i.e., Sahaj, Sugam, and Normal returns (quarterly filing only).

Documents Required:

  1. GSTIN of the Business.
  2. Sales & purchase invoices made during the period.
  3. Previous financial year’s aggregate turnover
  4. Any other detail as required by Chartered Accountant