GST Filing

• Here is a list of documents required for GST return filings:

  • Customer GSTIN
  • GST invoices
  • Place of supply
  • B2B and b2c service in voices
  • Bill number
  • Credit or debit notes 
  • HSN summary of goods sold
  • Amount of IGST, CGST, SGST applicable
  • Required GST return forms

Here is a list of eligibility criteria for GST return fillings. Business owners and dealers registered under the Goods and Service Tax Act 2017 should file for GST returns accordingly based on the nature of the business and transaction. The following entities should definitely file for GST returns:

• Regular businesses registered under the Goods and Service Tax Act 2017
• Entities registered under the composition scheme
• An input service distributor individuals or entities deducting TDS and TCS
• Businesses or individuals running supply chains
• Tax payers generating revenue over ₹1.5 crore annually
• Non residential Indians who conduct business activities with Indian citizens
• E-Commerce business owners and corporations
• Individuals holding a unique identification number or UIN
• It is mandatory to file a NIL GST Return, even if there is no business activity for the month.