GST Returns

01 GSTR-1: statement of outward supplies What goes in GSTR-1, due dates, and common mistakes. 02 GSTR-1A: correcting GSTR-1 before GSTR-3B An optional return to fix or add to GSTR-1 for the same tax period. 03 GSTR-3B: monthly summary return and tax payment Table by table: liability, ITC, payment and due dates. 04 GSTR-2B: auto-drafted ITC statement What GSTR-2B contains and how it differs from GSTR-2A. 05 GSTR-9: annual return Who files it, when, and how to prepare it. 06 GSTR-9C: reconciliation statement Reconciling audited accounts with GSTR-9 for larger businesses. 07 GSTR-4 and CMP-08 for composition taxpayers Quarterly tax payment and annual return under the composition scheme. 08 GSTR-5, GSTR-6, GSTR-7 and GSTR-8 Returns for non-residents, ISDs, GST TDS deductors and e-commerce operators. 09 Annual return reconciliation: books vs GSTR-1, 2B, 3B and 9 A step-by-step year-end reconciliation before filing GSTR-9 and 9C. 10 Missed the GSTR-3B or GSTR-1 due date? Late fee, interest and next steps What a late GST return costs, how interest is worked out and what to file first so the damage stays small. 11 GST payment: set-off order, interest and late fee How GST is paid through the cash and credit ledgers, the order of using ITC, interest at 18%, late fees and the 3-year filing bar.