Severity: 8192
Message: Return type of CI_Session_files_driver::open($save_path, $name) should either be compatible with SessionHandlerInterface::open(string $path, string $name): bool, or the #[\ReturnTypeWillChange] attribute should be used to temporarily suppress the notice
Filename: drivers/Session_files_driver.php
Line Number: 132
Backtrace:
File: /home/wmbouemw/startupfiling.org/application/controllers/Tax.php
Line: 11
Function: library
File: /home/wmbouemw/startupfiling.org/index.php
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Function: require_once
Severity: 8192
Message: Return type of CI_Session_files_driver::close() should either be compatible with SessionHandlerInterface::close(): bool, or the #[\ReturnTypeWillChange] attribute should be used to temporarily suppress the notice
Filename: drivers/Session_files_driver.php
Line Number: 294
Backtrace:
File: /home/wmbouemw/startupfiling.org/application/controllers/Tax.php
Line: 11
Function: library
File: /home/wmbouemw/startupfiling.org/index.php
Line: 315
Function: require_once
Severity: 8192
Message: Return type of CI_Session_files_driver::read($session_id) should either be compatible with SessionHandlerInterface::read(string $id): string|false, or the #[\ReturnTypeWillChange] attribute should be used to temporarily suppress the notice
Filename: drivers/Session_files_driver.php
Line Number: 168
Backtrace:
File: /home/wmbouemw/startupfiling.org/application/controllers/Tax.php
Line: 11
Function: library
File: /home/wmbouemw/startupfiling.org/index.php
Line: 315
Function: require_once
Severity: 8192
Message: Return type of CI_Session_files_driver::write($session_id, $session_data) should either be compatible with SessionHandlerInterface::write(string $id, string $data): bool, or the #[\ReturnTypeWillChange] attribute should be used to temporarily suppress the notice
Filename: drivers/Session_files_driver.php
Line Number: 237
Backtrace:
File: /home/wmbouemw/startupfiling.org/application/controllers/Tax.php
Line: 11
Function: library
File: /home/wmbouemw/startupfiling.org/index.php
Line: 315
Function: require_once
Severity: 8192
Message: Return type of CI_Session_files_driver::destroy($session_id) should either be compatible with SessionHandlerInterface::destroy(string $id): bool, or the #[\ReturnTypeWillChange] attribute should be used to temporarily suppress the notice
Filename: drivers/Session_files_driver.php
Line Number: 317
Backtrace:
File: /home/wmbouemw/startupfiling.org/application/controllers/Tax.php
Line: 11
Function: library
File: /home/wmbouemw/startupfiling.org/index.php
Line: 315
Function: require_once
Severity: 8192
Message: Return type of CI_Session_files_driver::gc($maxlifetime) should either be compatible with SessionHandlerInterface::gc(int $max_lifetime): int|false, or the #[\ReturnTypeWillChange] attribute should be used to temporarily suppress the notice
Filename: drivers/Session_files_driver.php
Line Number: 358
Backtrace:
File: /home/wmbouemw/startupfiling.org/application/controllers/Tax.php
Line: 11
Function: library
File: /home/wmbouemw/startupfiling.org/index.php
Line: 315
Function: require_once
Severity: Warning
Message: ini_set(): Session ini settings cannot be changed after headers have already been sent
Filename: Session/Session.php
Line Number: 282
Backtrace:
File: /home/wmbouemw/startupfiling.org/application/controllers/Tax.php
Line: 11
Function: library
File: /home/wmbouemw/startupfiling.org/index.php
Line: 315
Function: require_once
Severity: Warning
Message: session_set_cookie_params(): Session cookie parameters cannot be changed after headers have already been sent
Filename: Session/Session.php
Line Number: 294
Backtrace:
File: /home/wmbouemw/startupfiling.org/application/controllers/Tax.php
Line: 11
Function: library
File: /home/wmbouemw/startupfiling.org/index.php
Line: 315
Function: require_once
Severity: Warning
Message: ini_set(): Session ini settings cannot be changed after headers have already been sent
Filename: Session/Session.php
Line Number: 304
Backtrace:
File: /home/wmbouemw/startupfiling.org/application/controllers/Tax.php
Line: 11
Function: library
File: /home/wmbouemw/startupfiling.org/index.php
Line: 315
Function: require_once
Severity: Warning
Message: ini_set(): Session ini settings cannot be changed after headers have already been sent
Filename: Session/Session.php
Line Number: 314
Backtrace:
File: /home/wmbouemw/startupfiling.org/application/controllers/Tax.php
Line: 11
Function: library
File: /home/wmbouemw/startupfiling.org/index.php
Line: 315
Function: require_once
Severity: Warning
Message: ini_set(): Session ini settings cannot be changed after headers have already been sent
Filename: Session/Session.php
Line Number: 315
Backtrace:
File: /home/wmbouemw/startupfiling.org/application/controllers/Tax.php
Line: 11
Function: library
File: /home/wmbouemw/startupfiling.org/index.php
Line: 315
Function: require_once
Severity: Warning
Message: ini_set(): Session ini settings cannot be changed after headers have already been sent
Filename: Session/Session.php
Line Number: 316
Backtrace:
File: /home/wmbouemw/startupfiling.org/application/controllers/Tax.php
Line: 11
Function: library
File: /home/wmbouemw/startupfiling.org/index.php
Line: 315
Function: require_once
Severity: Warning
Message: ini_set(): Session ini settings cannot be changed after headers have already been sent
Filename: Session/Session.php
Line Number: 317
Backtrace:
File: /home/wmbouemw/startupfiling.org/application/controllers/Tax.php
Line: 11
Function: library
File: /home/wmbouemw/startupfiling.org/index.php
Line: 315
Function: require_once
Severity: Warning
Message: ini_set(): Session ini settings cannot be changed after headers have already been sent
Filename: Session/Session.php
Line Number: 375
Backtrace:
File: /home/wmbouemw/startupfiling.org/application/controllers/Tax.php
Line: 11
Function: library
File: /home/wmbouemw/startupfiling.org/index.php
Line: 315
Function: require_once
Severity: Warning
Message: session_set_save_handler(): Session save handler cannot be changed after headers have already been sent
Filename: Session/Session.php
Line Number: 110
Backtrace:
File: /home/wmbouemw/startupfiling.org/application/controllers/Tax.php
Line: 11
Function: library
File: /home/wmbouemw/startupfiling.org/index.php
Line: 315
Function: require_once
Severity: Warning
Message: session_start(): Session cannot be started after headers have already been sent
Filename: Session/Session.php
Line Number: 143
Backtrace:
File: /home/wmbouemw/startupfiling.org/application/controllers/Tax.php
Line: 11
Function: library
File: /home/wmbouemw/startupfiling.org/index.php
Line: 315
Function: require_once
Severity: Warning
Message: Cannot modify header information - headers already sent by (output started at /home/wmbouemw/startupfiling.org/system/core/Exceptions.php:271)
Filename: controllers/Tax.php
Line Number: 13
Backtrace:
File: /home/wmbouemw/startupfiling.org/application/controllers/Tax.php
Line: 13
Function: header
File: /home/wmbouemw/startupfiling.org/index.php
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Function: require_once
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Filename: controllers/Tax.php
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File: /home/wmbouemw/startupfiling.org/application/controllers/Tax.php
Line: 14
Function: header
File: /home/wmbouemw/startupfiling.org/index.php
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Function: require_once
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Filename: controllers/Tax.php
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Backtrace:
File: /home/wmbouemw/startupfiling.org/application/controllers/Tax.php
Line: 15
Function: header
File: /home/wmbouemw/startupfiling.org/index.php
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Function: require_once
What is GST Return Filing?
Goods and Service Tax law now governs the major portion of the indirect tax system in India. The suppliers registered under this regime need to fulfill the compliance requirement regularly. Based on the turnover and the activities, the requirements and period of filing returns are prescribed under law. With online GST return filing, the taxpayers intimate the Goods and Service Tax Network (GSTN) about the inflow and outflow of supplies including the amount of tax paid and collected. While recording the taxable transactions with Government, the taxpayer is also required to pay the amount of tax collected from an outward supplier of goods or services after the deduction of Input Tax Credit (ITC).
Return Form | Particulars | Frequency |
---|---|---|
GSTR 1 | Details of outward supplies of goods and services | Monthly/Quarterly |
GSTR 3B | summary of outward supplies along with Input Tax Credit is declared and payment of tax is affected by the taxpayer. | Monthly |
GSTR 5 | Returns for a non-resident foreign taxable person | Monthly |
GSTR 6 | Returns for an input service distributor | Monthly |
GSTR 7 | Returns for authorities deducting TDS | Monthly |
GSTR 8 | Details of supplies effected through the e-commerce operator and the amount of tax collected | Monthly |
GSTR 9 | Annual return for a normal taxpayer | Annually |
GSTR 9A | Annual return of a taxpayer registered under the composition levy anytime during the year | Annually |
GSTR 10 | Final Return | Only once when GST Registration is cancelled or surrenderd |
GSTR 11 | Details of inward supplies to be furnished by a person having UIN and claiming a refund | Monthly |
Late Fees/Penalty for Failing to Filing the return on time
Under GST, every person or entity registered under GST would be required to file a GST return for the prescribed period. Even those entities having a GST registration but no activity would be required to file a GST Nil Return to stay compliant with GST regulations.
There would be no procedure or revision of a GST Return. All unreported invoices of the previous tax period must be included in the return for the current month and interest, if any would be applicable.
Under GST Regime Returns need to be filed everymonth . However in case of Composition dealers it has to be filed every quarter.
In case the taxpayer fails to file the GST returns within the specified date provided by the GST department, then taxpayer has to pay late fee along with interest @18%. The late fee will be Rs.20 per day if it is NIL return or else Rs 50 will be levied if you fail to furnish the return within specified date. Thus, it will come around Rs.25 under the CGST and again Rs.25 under the SGST. The total amount to be paid will be Rs.50 per day. The maximum late fee can be Rs.5000. The IGST do not charge any late fees.