Who is applicable for GST registration?

Procedure for GST Registration Online

The Registration Application is same for:

• Normal Taxpayer
• Composition
• Casual Taxable Person
• Input Service Distributor (ISD)
• SEZ Developer
• SEZ Unit is same.

For registering oneself as a Normal Taxpayer/ Composition/ Casual Taxable Person/ Input Service Distributor (ISD)/ SEZ Developer/ SEZ Unit, one need to follow the following procedure:

1. Open the URL “https://www.gst.gov.in/” . This link will take you to the GST Home page
2. Click the Services > Registration > New Registration tab.

The GST Application form is divided into two parts as Part A and Part B.

Part A of Registration Application:

3. New Registration page will be displayed. Select the New Registration option.
4. In the page displayed, Taxpayer will provide the following details:
a) Type of a taxpayer to be registered i.e.,
-Taxpayer
-Tax Deductor
-Tax Collector (e-commerce)
-GST Practitioner
-Non-Resident Taxable Person
-United Nation Body
-Consulate or Embassy of foreign Country
-Other Notified Person
-Non-Resident Online Service Provider
b) State/UT and District in which registration is required
c) Legal Name of the Business (As mentioned in PAN)
d) PAN Number of your business (PAN is mandatory for registration under GST)
e) Also provide the Email Address and Mobile Number of the Primary Authorised Signatory
5. OTP sent on mobile number and email is different. After OTP verification click on Proceed.
6. System will generate a Temporary Reference Number (TRN) which will be displayed on the screen as well as will be send to the email address and mobile number provided for authentication.
7. Taxpayer can also click on Services > Registration > New Registration > and select Temporary Reference Number (TRN) option and login to the GST portal using the TRN.

Part B of Registration Application:

8. Enter the Temporary Reference Number (TRN) and click on proceed.
9. OTP will be sent on Applicant’s mobile number and email address. After that Click on the Proceed Button.
10. “My Saved Application” under the Action column will be displayed click the Edit icon (icon in blue square with white pen).
11. Following page will be displayed with the various tabs on the top such as:

Business Details, Promoter/ Partners, Authorized Signatory, Authorized Representative, Principal Place of Business, Additional Places of Business, Goods and Services, State Specific Information, Aadhaar Authentication and Verification.
Click on the above tabs to enter the details.

12. Business Tab
-In this tab applicant to enter the Trade Name of the Business, if any
-Select the constitution of your business
-Select the district of your business
-In the option for Composition Scheme, select Yes in case you want to opt for composition scheme, or else select No

In case Yes

i. Select the option from category of registered person.
ii. Select the button for accepting the declaration for opting for Composition Levy.

Note: Any regular taxpayer can select for the Composition Levy, if the Taxpayer expects that the aggregate turnover will remain below the threshold limit as specified.

1. Select the Date of Commencement of Business and Date of which liability arises
2. If you want to apply for registration as a casual taxable person than, select Yes, or else select No.

In case of Yes,
-Enter the estimated turnover and estimated Net Tax Liability
-Casual taxable person may opt to pay the estimated net tax liability by clicking on the Create Challan tab.

Note:

• Casual taxable person means a person who seldom undertakes transactions involving supply of goods and/ or services in a taxable territory, where he has no fixed place of business.
• A person applying for registration as a casual taxable person, while submitting the Application form, he must create a Challan and a Provisional GSTIN will be generated, for enabling the taxpayer to make advance deposit of tax. An acknowledgement is issued electronically only after the deposit is made on GST Portal.

After that select the reason for obtaining the GST Registration from the drop-down list

Example – If you want to register as an Input Service Distributor (ISD), select Input Service Distributor (ISD), under reason to obtain registration.

Note :

• In case if applicant wants to register as an Interim Resolution Professionals (IRPs)/ Resolution Professionals (RPs) than, select Reason for Registration as “Corporate Debtor undergoing the Corporate Insolvency Resolution Process with IRP/RP” from the drop-down list. IRPs/ RPs are appointed to undertake corporate insolvency resolution proceedings for Corporate Debtors.
• The IRP/RPs can apply for new registration on GST Portal on behalf of the Corporate Debtors, in each of the States or Union Territories, by providing PAN and CIN of the Corporate Debtor, where the corporate debtor was registered earlier.
• Please enter the date of your appointment as IRP/RP as the “Date of Commencement of Business”, in case of registration as IRP/RP.
• You need to upload the scanned copy of the notification through which Corporate Debtor has gone through the Corporate Insolvency Resolution process and the appointment of IRP/RP.

Note: For SEZ Unit, as Reason to obtain registration

• In case applicant wants to register as a SEZ Unit, he/she needs to select SEZ Unit under Reason to obtain registration in the Business Details section of PART B of the New Registration Application.
• Select the Name of SEZ and Enter the Designation of Approving Authority.
• Enter the Approval Order Number and select the Approval date of Order using the calendar.
• Select the Period of Validity, as it is to be provided as a mandatory requirement.

Note: For SEZ Developer, as Reason to obtain registration

• In case applicant wants to register as a SEZ Developer, he/she needs to select SEZ Developer under Reason to obtain registration in the Business Details section of PART B of the New Registration Application.
  o Select the Name of SEZ and Enter the Designation of Approving Authority.
• Enter the Approval Order Number and select the Approval date of Order using the calendar.
• Select the Period of Validity using the calendar.
• Click on SAVE & CONTINUE button.

i) In case, the applicant has opted as a composition taxpayer and selected the Category of Registered Person as "Manufacturers, other than manufacturers of such goods as may be notified by the Government for which option is not available".

Select the checkbox to confirm that the applicant are not in the business of manufacturing of any of the commodities as shown in the image below and then click on CONFIRM

A blue tick on the Business Details section indicating the completion of the tab information and notice the Profile indicating the percentage completion of the application form.

13.Promoter/ Partners tab:

This tab will display the details of the Partners/ Promoters chosen in the constitution of business detail. Applicant can enter details of up to 10 Promoters or Partners.

a) In the Personal Information section, enter the personal details of the promoters like name, date of birth, address, mobile number, email address and gender.
b) In the Identity Information section, enter the official information of the promoter.
i. In the Designation / Status field, enter the designation of the promoter.
ii. In the Director Identification Number (DIN) field, enter the DIN of the stakeholder issued by Ministry of Corporate Affairs (MCA). DIN is not required in case of proprietorship or partnership.

Note: DIN is mandatory in case of:

• Private Company
• Public Company
• Public Sector Undertaking (PSUs)
• Unlimited Company
• Foreign Company registered in India

iii. In case applicant is a citizen of India, select Yes or else select No. In case of NO, enter the passport number in the Passport Number field,
iv. Enter the PAN of the stakeholder, in the Permanent Account Number (PAN) field,
v. Enter the Aadhaar number of the stakeholder, in the Aadhaar Number field,
c) In Residential Address section, enter the address details of the stakeholder.
d) In Document Upload section, click on ‘Choose file’ button. Navigate and upload the photograph of the promoter/ partner.

Note : The Applicant can upload PDF or JPEG files with maximum file size for upload of as 1 MB.

e) In case the promoter or partner is also the authorized signatory, select ‘Also Authorized Signatory’ as Yes and details will be auto-populated in the tab.
f) Click on SAVE & CONTINUE button.

Note: To add more promoter or partner, click on ADD NEW button and repeat the steps each time after adding the details of the stakeholder

Authorized Signatory tab:

This tab displays the details of the authorized signatory. Applicant can enter details of up to 10 authorized signatories.
Note: In case one is applying for registration as Interim Resolution Professionals (IRPs)/ Resolution Professionals (RPs) applicant needs to add details in this tab mandatorily along with relevant documents. The IRP/RP so appointed will be Primary Authorized Signatory of the newly registered Company. IRP/ RP needs to enter their details as Primary authorized signatory in the Authorized Signatory tab of the registration application.
After Entering the details in the Authorized signatory tab. Attach the relevant document as well.

a) Select the checkbox for Primary Authorized Signatory.
b) Enter the personal details of the authorized signatory like name, date of birth, mobile number, email address and gender in the Personal Information section,
c) Enter the official information of the stakeholder in the Identity Information section,
i. Enter the designation of the authorized signatory in the Designation / Status field,
ii. Enter the DIN of the authorized signatory issued by Ministry of Corporate Affairs in the Director Identification Number (DIN) field. DIN number is not applicable in case of proprietorship and partnership

Note : DIN number is compulsory in case of:

• Private Company
• Public Company
• Public Sector Undertaking (PSUs)
• Unlimited Company
• Foreign Company registered in India

iii. In case applicant is an Indian citizen select Yes or else select No.
In case of NO, enter the passport number in the Passport Number field.
iv. Enter the PAN of the authorized signatory in the Permanent Account Number (PAN) field.
v. Enter the Aadhar number of the authorized signatory in the Aadhaar Number field,

Note:

If the applicant provides his/her Aadhaar here, (other than companies / LLP) he/she can file returns etc. using e-Sign based on Aadhaar without the requirement of Digital Signature (DSC).
d) Enter the address details of the authorized signatory in the Residential Address section. Based on the State opted, select the district and enter the corresponding pin code.
e) Click on the Choose file button and navigate and select the Proof of Appointment and photograph of the authorized signatory in the Document Upload section.

Note:

Applicant can upload PDF or JPEG files with maximum file size for upload of as 1 MB for Proof of appointment of Authorized Signatory and 100 KB as photograph of the authorized signatory.
f) Click the SAVE & CONTINUE button.

Note:

To add a greater number of authorized signatories, click on ADD NEW button.

Authorized Representative tab:

This tab displays the details of the authorized representative.
a) Select ‘Do you have any Authorized Representative’ by clicking on the tab.
(i). In case of GST Practitioner
a. Enter the enrolment ID of the authorized representative in the Enrolment ID field.
b. Click on the SEARCH button.
Note: All details of authorized representative will be auto-populated from the GST Portal.
(ii). In case of Any other Person
a. Enter the name, designation, mobile number and email address of the authorized representative in the Name of Person section.
b) Click on the SAVE & CONTINUE button.

Principal Place of Business tab:

This tab displays the details of the principal place of the business. Principal Place of Business is the primary location within the State where a taxpayer's business is executed. The principal place of business is generally the address where the books of accounts and records of business are kept and is often where the head of the firm or at least top management is located.
Note: In case you are applying for registration as Interim Resolution Professionals (IRPs)/ Resolution Professionals (RPs) applicant need to provide details as specified in original registration of the Corporate Debtors in the Principal Place of business/ Additional place of business.
a) Enter the address details of the principal place of business. Based on the State selected, select the district and enter the pin code. Select the district and sector/circle/ward/charge/unit number of your business in the District and Sector/ Circle / Ward / Charge/ Unit drop-down list. In the Commissionerate Code, Division Code and Range Code, select the appropriate choice.
Note: The State cannot be edited as it is displayed on the basis of the State selected in Part A of the Registration process.
Note: In case applicant don’t know the Centre Jurisdiction, click the link to know about your Centre Jurisdiction.
b) Enter the official contact details like email address, telephone number (with STD Code), mobile number field and fax number (with STD Code).
c) Select the nature of possession of premises in the Nature of Possession of Premises drop-down list.
Note: In case applicant need to upload multiple documents, kindly merge all the documents to be uploaded as single file and choose ‘Others’ value from ‘Nature of possession of business’ drop-down list and select ‘Legal Ownership document’ value as Proof of Principal Place of Business and upload it.
d) Click on the Choose file button. Navigate and select the proof of Principal Place of Business document in the Document Upload section.
Note:

• Applicant can upload PDF or JPEG files with maximum file size for upload of as 1 MB.
• Applicant can upload these documents for the proof of Principal Place of Business.
• For Own premises – Any document in support of the ownership of the premises like Latest Property Tax Receipt /Municipal Khata copy / Electricity Bill.
• For Rented or Leased premises – A copy of the valid Rent / Lease Agreement + Latest Property Tax Receipt or Municipal Khata copy or copy of Electricity Bill.
• For premises not covered above – A copy of the Consent Letter + Municipal Khata copy or Electricity Bill copy. For shared properties same set of documents may be uploaded.

e) Click the Choose File button to upload the proof of SEZ unit or SEZ developer approval for the premises in the Proof of SEZ Unit/SEZ Developer approval for the premises section.

Note:

• Applicant can upload PDF or JPEG files with maximum file size for upload of as 1 MB.
• This attachment section is mandatory only if he/she has selected SEZ unit / Developer in ‘Reason to Obtain Registration’ in Business Details tab.
• Please read the instructions specified on the form for uploading any documents.

f) Select the box for Nature of Business activities being carried out at above mentioned premises.
g) In case applicant have additional place of business, select Yes for Have Additional Place of Business.
h) Click the SAVE & CONTINUE button.

Additional Places of Business tab:

This tab displays the details of the additional place of the business.
Enter the number of additional places of business and click the ADD NEW button.
Enter the details of Additional Places of Business same as the Principal Place of Business Details provided above.
Note: Applicant cannot enter additional places of business here if he/she have selected No for Have Additional Place of Business in Principal Place of Business Tab.
Note: In case applicant is applying for registration as Interim Resolution Professionals (IRPs)/ Resolution Professionals (RPs) than he/she needs to provide details as specified in original registration of the Corporate Debtors in the Principal Place of business/ Additional place of business.
Note:

• Applicant can upload PDF or JPEG files with maximum file size for upload of as 1 MB.
• Applicant can upload these documents for the proof of Principal Place of Business.
• For Own premises – Any document in support of the ownership of the premises like Latest Property Tax Receipt /Municipal Khata copy / Electricity Bill.
• For Rented or Leased premises – A copy of the valid Rent / Lease Agreement + Latest Property Tax Receipt or Municipal Khata copy or copy of Electricity Bill.
• For premises not covered above – A copy of the Consent Letter + Municipal Khata copy or Electricity Bill copy. For shared properties same set of documents may be uploaded.

In case you need to upload multiple documents, kindly merge all the documents to be uploaded as single file and choose 'Others' value from 'Nature of possession of premises' drop down list and select 'Legal Ownership document' value as Proof of Additional Place of Business and upload it.

Goods and Services tab:

This tab displays the details of the goods and services supplied by the business.
Note: In case applicant deals with Goods or Commodities, he/she needs to mention the HSN Code in the Goods tab. In case applicant deals with services, he/she need to mention the Service Classification Code in the Services tab. Applicant can add maximum 5 goods and 5 services. In case, he/she have more than 5 goods or services than must add the top 5 goods or services he/she are dealing with.
Note: In case, applicant have opted as a composition taxpayer in Business Details tab and selected the Category of Registered Person as "Manufacturers, other than manufacturers of such goods as may be notified by the Government for which option is not available", then below screen will appear.

(i) Goods Tab: In some cases, applicant may know the HSN Code, and in some cases, he/she might not know the HSN Code. Follow the procedure given below to fill the HSN Code.

In case applicant know the HSN Code:

Let us take an example that you need to add the HSN Code 6106. To add the HSN Code, follow the following procedure:
a. First, enter the first four digits 6106 from the HSN Code in the Search HSN Chapter by Name or Code field and HSN Code will be successfully added.

In case applicant do not know the HSN Code:

Let us take an example where the dealer deals with footwear.
a. In the Search field of HSN Chapter by Name or Code, type cotton; related HSN Chapter list will be displayed. From the displayed list, select the appropriate option. HSN Code will be successfully added.
(ii) Services Tab: In some cases, applicant may know the Service Classification Code, and in some cases, he/she might not know the Service Classification Code. Follow the procedure given below to fill the Service Classification Code.

In case applicant know the Service Classification Code:

Let us take an example that you need to add the Service Classification Code 995479. To add the Service Classification Code, execute the following steps:
a) enter the first four digits 9954 from the Service Classification Code in the Search Service Classification Code field. Service Classification Code will be successfully added.

In case applicant does not know the Service Classification Code:

Let us take an example where the dealer deals with delivering professional services
a) In the Search field of HSN Chapter by Name or Code, type other building; related Service Classification Code list is displayed. From the displayed list, select the appropriate option. Service Classification Code will be successfully added.
b) Click the SAVE & CONTINUE button.

State Specific Information tab:

This tab displays the details of the state.
a) Enter professions tax E.C number in the Professional Tax Employee Code (EC) No. field.
b) Enter professions tax R.C number in the Professional Tax Registration Certificate (RC) No. field.
c) Enter state excise license number in the State Excise License No. field.
d) Enter the name of the person in whose name excise license is held in the Name of the person in whose name Excise License is held field.
e) Click on SAVE & CONTINUE button.

Aadhaar Authentication tab:

This tab displays the details of the verification for Aadhaar authentication submitted in the form. Applicant can opt Yes or No for Aadhaar authentication of Promoters/ Partners, Authorized Signatories.
Aadhaar authentication is based on type of business. The table below explains and lists the Aadhaar authentication for different constitution of business:

S.No.	Constitution of Business	Nature of Person	Aadhaar Authentication Required
1	Proprietorship Concern	Proprietor Authorized Signatory	Yes (only 1 Proprietor + Primary Authorized Signatory)
2	Partnership Firm	Partners, Authorized Signatory	Yes (only 1 Partner + Primary Authorized Signatory)
3	HUF	Karta Authorized Signatory	Yes (1 Karta + Primary Authorized Signatory)
4	Company (Public, Private, Unlimited)	Authorized Signatory ,Directors	Yes (Primary Authorized Signatory), One Director only
5	Company (Foreign Limited)	Authorized Signatory,Authorized Person in charge in India	Yes (Primary Authorized Signatory), Yes
6	Limited Liability Partnership	Designated Partners, Authorized Signatory	One partner only,Yes (Primary Authorized Signatory)
7	Society/Club/Trust/Association of Person	Members of Managing Committee,Authorized Signatory	One member only,Yes (Primary Authorized Signatory)
8	Other	Person in Charge,Authorized Signatory	One person only,Yes (Primary Authorized Signatory)

In case, applicant have selected Yes:

a) Select Yes, in case, applicant want to opt for Aadhaar authentication of Promoters/ Partners, Authorized Signatories.

• Once the applicant has opted “Yes” for Aadhaar authentication while registering on the GST Portal and registration application is submitted, an authentication link will be sent on mobile number & email of Promotor/Partner, and Primary Authorized Signatory which was selected upon submission of registration application.
• If the applicant has opted “Yes” for Aadhaar authentication, while registering on the GST Portal and his/her Aadhaar authentication has been successfully validated, the application will be deemed approved within 7 Working days. The registration application submitted by the applicant will not be marked for mandatory site visit. If Tax Official raises SCN within 7 working days, then applicant will have 7 working days to reply to it. Tax Official can take action on that reply within 7 working days. If Tax Official doesn't take any action within 7 working days, thereafter, then application will be deemed approved after 7 working days.
• In case, applicant have opted “No” for Aadhaar authentication, while registering on the GST Portal, Registration application will not be deemed approved within 7 Working days. Registration will be marked for mandatory site visit and thereafter approval will be given by the Tax Official. If the Tax Official doesn’t take ay action than registration application will automatically get approved after 30 calendar days. If Tax Official raises SCN within 30 calendar days, then applicant will have 7 working days to reply to it. Tax Official can take additional action on that reply within 7 working days. If Tax Official doesn't take any action within 7 working days, then application will be deemed approved.
• b) From the list showed on the Aadhaar Authentication tab, select at least one person for Aadhaar authentication. Click on SAVE & CONTINUE button.

Note:
Applicant will receive authentication link on mobile number and e-mails IDs of the Promoters/ Partners, or Authorized Signatories as selected.
Applicant will receive common OTP on mobile number and E-mail ID linked with his/her Aadhaar for its authentication.
ARN would be generated once Aadhaar Authentication exercise is completed for all applicable persons whose name are selected in this table.
In case, applicant have selected No:
a) Select No, in case, applicant do not want to opt for Aadhaar authentication of Promoters/ Partners, Authorized Signatories. Applicant will receive a warning message that he/she has opted No for Aadhaar authentication. Click OK.
Note: If applicant opts “No” for Aadhaar authentication, while registering on the GST Portal, Registration application will not be deemed approved within 7 Working days. Registration will be marked for mandatory site visit and thereafter approval will be given by the Tax Official.
b) Applicant to upload E-KYC documents for Primary Authorized Signatory and for at least one Promoter/Partner.
Note: Maximum size for file for upload can be 2 MB in PDF or JPEG format only.
Note: Ensure that the E-KYC documents selected for upload have the name as spelled in PAN.
C) Click on SAVE & CONTINUE button.

Verification tab:

This tab displays the details of Promoters/ Partners, Authorized Signatories for getting the Aadhaar authentication link.
Note: In case applicant wants to register as Interim Resolution Professionals (IRPs)/ Resolution Professionals (RPs) he/she needs to submit the registration application electronically on GST Portal under DSC of the IRP or RP.
a. Select Verification checkbox.
b. Select the name of authorized signatory from the Name of Authorized Signatory drop-down list.
c. Enter the place where the form is filed from the Place field.
d. After filling the enrolment application, applicant needs to digitally sign the application using Digital Signature Certificate (DSC)/ E-Signature or EVC.
Note: Digitally signing of application using DSC is mandatory in case of LLP and Companies.
The Enrolment Application can be electronically signed using E-Signature only if the authorized signatory has an Aadhar number and same is mentioned in the Authorized signatory tab page of the Enrolment Application. Because E-Signature is an Aadhar based electronic verification service.
In Case of DSC:
e. Click on SUBMIT WITH DSC button.
Note: In case, applicant’s DSC is not registered, he/she needs to register the DSC on the GST Portal.

Note:

Make sure the DSC is inserted in your laptop/ desktop.
Make sure emSigner (from eMudra) is running on the laptop/ desktop with administrator permissions.
To check if the emSigner is running on the laptop/ desktop or not, follow the following steps:
1. Click item tray.
2. Double click on emSigner icon.
3. Click Hide Service button to minimize the dialog box.
4. Select on the certificate and then click on SIGN button.
5. Enter the PIN (dongle password) for attaching the DSC.

Note:
To view the details of the DSC, click on View Certificate button.
f. Click on PROCEED button.
g. Select the certificate and click on the SIGN button.
h. The success message is displayed. Applicant will receive the acknowledgement in next 15 minutes on the registered e-mail address and mobile phone number. The Application Reference Number (ARN) is sent on the e-mail address and mobile phone number.
Applicant can track the status of the application using the Services > Registration > Track Application Status command.

In Case of E-Signature:
e. Click the SUBMIT WITH E-SIGNATURE button.
f. In the Please select Service Provider option, select the appropriate Service Provider.
Note: C-DAC and NSDL are e-sign Service Providers (Both are free of cost).
g. Select the checkbox for declaration.
Note: OTP will be sent to your e-mail address and mobile phone number registered with Aadhaar.
h. Click the CONTINUE button.

The success message is displayed. You will receive the acknowledgement in next 15 minutes on your registered e-mail address and mobile phone number. Application Reference Number (ARN) receipt is sent on your e-mail address and mobile phone number.  

In Case of EVC:
e. Click on the SUBMIT WITH EVC button.
f. Enter the OTP sent to registered email and mobile number of the Authorized Signatory at the GST Portal and click on VALIDATE OTP button.
g. The success message will be displayed. Applicant will receive the acknowledgement in next 15 minutes on the registered e-mail address and mobile phone number. Application Reference Number (ARN) is sent on the e-mail address and mobile phone number.
Aadhaar Authentication (E-KYC) via link shared on the registered mobile number and e-mail IDs.
Once the applicant has opted “Yes” for Aadhaar authentication while registering on the GST Portal, an authentication link will be sent on registered mobile number and e-mail IDs of the Promoters/ Partners and Authorized Signatories. Aadhaar authentication link will be received on e-mail IDs of the Promoters/ Partners or Authorized Signatories as mentioned in the registration application and is valid for only 15 days.
27. Click on the authentication link received on registered mobile number & e-mails IDs of the Promoters/ Partners, Authorized Signatories. Select the Consent for Authentication. Enter VID or Aadhaar Number.

Enter the OTP sent to email & mobile number of Authorized Signatory registered at the UIDAI and click on VALIDATE OTP button.

Success message will be displayed when Aadhaar is successfully verified for e-KYC authentication.

Note:

• Aadhaar authentication link will be received on e-mail IDs of the Promoters/ Partners or Authorized Signatories as mentioned in the registration application and is valid only for 15 days.
• Please note a common OTP will be received on mobile number and E-mail ID linked with the Aadhaar for its authentication.
• If Aadhaar authentication link is used once for authentication, same authentication link cannot be accessed again.
• Navigate to My Saved Applications > Aadhaar Authentication Status > RESEND VERIFICATION LINK, to resend the authentication link. The Aadhaar details need to be verified within 15 days of the generation of the TRN.

Types of Return and their due dates under GST

Sr. No.	Type Of Return	Purpose	Due-Date
1	GSTR-1	Reporting details of all outward supplies of goods and services (including debit-credit notes	Monthly – 11th of every month Quarterly – 13th of every quarter
2	GSTR-2A	Contain details of all inward supplies of goods and services Note: This is auto-populated
3	GSTR-2B	provides action to be taken against every invoice reported
4	GSTR-2	applied to registered buyers to report the inward supplies of goods and services Note: Currently a suspended GST Return
5	GSTR-3	Monthly return for furnishing summarized details of all outward supplies made Note: Currently a suspended GST Return
6	GSTR-3B	summarized details of all outward supplies made, input tax credit claimed, tax liability ascertained and taxes paid.	Monthly – 20th of every month Quarterly – • 22nd of every quarter for ‘X’ category of states • 24th of every quarter for ‘Y’ category of states
7	GSTR-4	To be filed by composition taxable persons	30th April of the year following the relevant financial year
8	GSTR-5	Filed by non-resident tax payers	20th of every month
8	GSTR-5A	reporting the outward taxable supplies and tax payable by Online Information and Database Access or Retrieval Services (OIDAR) provider	20th of every month
8	GSTR-6	Monthly return to be filed by Input Service Distributor (ISD)	13th of every month
8	GSTR-7	Filed by persons required to deduct TDS (tax deducted at source)	10th of every month
8	GSTR-8	Return to be filed by e-commerce operators	10th of every month
8	GSTR-9	Annual return to be filed by all taxpayers registered under GST	31st December of the year following the relevant financial year
8	GSTR-9A	To be filed by composition taxpayers Note: Currently suspended	One person only,Yes (Primary Authorized Signatory)
8	GSTR-9C	Taxpayers with a turnover exceeding Rs. 5 crores in the previous financial year are required to file this form on a self-certification basis.	31st December of the year following the relevant financial year
8	GSTR-10	Filed by taxpayer whose registration has been cancelled or surrendered.	Within 3 months from the date of cancellation or cancellation order, whichever is earlier
8	GSTR-11	filed by persons who have been issued a Unique Identity Number (UIN) in order to get a refund under GST for the goods and services procured by them in India. UIN is a classification made for foreign diplomatic missions and delegacies not liable to tax in India, for the purpose of getting a refund of taxes. GSTR-11 will contain details of inward supplies received and refund claimed.

Interest and Late Fees

Interest	Taxes Paid after deadline: 18% p.a. Excess ITC claimed or excess output tax
	reduction: 24% p.a.
Late Fees	As per CGST – Rs. 100 per day As per SGST - Rs. 100 per day i.e., Rs. 200 per day Maximum penalty – 0.25% of the taxpayer’s total turnover