GST Return

GST Return Forms

Popular GST Returns Due Date
GSTR - 1 11th of next month
GSTR - 2 15th of next month
GSTR - 3B 20th of next month
GSTR - 4 18th of the month succeeding the end of quarter
GSTR - 6 13th of next month
GSTR - 9 31st December succeeding the end of financial year
GSTR - 9C 31st December succeeding the end of financial year

What is GST Return?

All registered individuals, traders, organizations, and companies registered have to furnish the details of their sales and purchases of the goods and services plus the tax paid and collected. Such details are submitted by filing GST Return. This return is a basis on which the tax authorities calculate tax liability. The registered GST user will have to file the return, which includes; purchases, sales, output GST, and input credit of GST. A registered user has to submit 4 forms to file their GST return, which are; return for purchases, return for sale/supplies, monthly return, and annual return. For those who have opted for composition scheme, quarterly returns are to be submitted.

How to File GST Return Online?

Each manufacturer, dealer, supplier, and consumer who has registered under GST have to file GST returns each year. In the new tax system, return filing has been automated completely.

Thus, you can file GST returns online through the app or software of Goods and Service Tax Network. Below are the steps you can take to file GST return online:

  • First of all, visit the GST portal and log in to your account using the 15 digit GST Identification Number allotted to you based on the state code and PAN.
  • Next, upload your invoices on the GST portal. Each invoice you upload will be allotted an invoice reference number.
  • The next step after uploading the invoices is to file the outward return, inward return, along with monthly return.
  • The outward supply return will be filled in GSTR-1, which is available in the information section on GST Common Portal by the 10th of each month.
  • The outward return for the supplies is done through GSTR-2A.
  • Follow this step by verifying and modify the outward supply details along with credit and debit notes.
  • The inward supplies details of the taxable goods and services need to be furnished in GSTR-2 Form.
  • The recipient of GSTR-1A has the option to modify the details furnished on the outward and inward supplies later. However, the supplier has the power to either accept or reject the modifications made.

Types of Returns applicable under the new GST Law

Below is the list of all types of GST returns to be filed along with its particulars and due date as per the GST Law.

Form Particulars Frequency Due Date
GSTR - 1 Outward supplies Return Monthly 11th of the next month.
GSTR - 2 Inward supplies Return Monthly 15th of the next month.
GSTR - 2A Read only documents for the recipient, to verify the details uploaded by the seller in GSTR-1. Monthly 15th of the next month
GSTR - 3 Auto populated document based on the details filled in GSTR-1, GSTR-2 and tax liability of any preceding period. Monthly 20th of the next month
GSTR - 3B Inward and Outward supply summary Monthly 20th of the next month
GSTR - 4 Return for composition dealers Quarterly 18th of the next month ending the quarter for which return needs to be filed.
GSTR - 5 Return for Non-resident taxable person Monthly 20th of the next month.
GSTR - 6 Return for Input service distributor Monthly 13th of the next month.
GSTR - 7 Return for taxpayers which are required to deduct TDS. Monthly 10th of the next month.
GSTR - 8 Return to be furnished by the E-commerce platform which is required to collect TCS. Monthly 10th of the next month.
GSTR - 9 Annual return for normal registered taxpayers. Annual 31st December following the financial year end.
GSTR - 9A Annual return for taxpayers registered under composition scheme. Annual 31st December following the financial year end.
GSTR - 9B Annual return for E-commerce platforms which are required to collect TCS. Annual 31st December following the financial year end.
GSTR - 9C Annual return for the taxpayers who are required to get the accounts audited by CA. Annual 31st December following the financial year end.
GSTR - 10 Annual return for the registered taxpayer whose GST registration got cancelled Once, after the registration of GST is cancelled or surrendered. Within 3 months from the date cancellation or the date of cancellation; whichever is later.
GSTR - 11 Return for Unique Identification Number holders. Monthly (as per applicability) 28th of the next month in which the inward supplies are received.

Various Types of GSTR Forms

The following is the complete list of GSTR forms along with their purpose and due date.

GSTR 1

  • GSTR -1 is a return form that contains the detailed information of all the outward goods and services that are undertaken by the normal registered taxpayer as per the GST Law.
  • GSTR-1 contains details of invoices, debit notes, credit notes, and revised invoices for outward goods and services.
  • The return is filed monthly by the 10th of next month. However, it can also be extended by the Commissioner for any class of person beyond the 10th.

GSTR 2

  • In contrast to GSTR-1, GSTR-2 is the form which contains the detail information about the inward supply of goods and services.
  • It contains the details of purchases made by the taxpayer from both registered and unregistered taxable persons, along with the information about debit notes, credit notes.
  • The due date for filing GSTR-2 is 15th of the next month. However, the process of making any required changes and filing are usually done from 11th to 15th of the next month.

GSTR 2A

  • This is a read-only document that gets auto-populated as and when the seller files GSTR-1. Thus, GSTR-2a enables the buyer to verify the details submitted by the seller.
  • The buyer or the recipient also has the right to reject, accept, modify, or keep the pending invoices based on the details filled by the seller.
  • It is available to each registered normal taxpayer.
  • In case of any mismatch, the recipient can accept, reject, modify, or keep the pending invoices.

GSTR 3

  • Similar to GSTR-2A, GSTR-3 is also auto-populated.
  • It includes the information filed under the GSTR-1 and GSTR-2, along with any other liabilities related to preceding tax periods.
  • It is to be filed by the 20th of next month.

GSTR 3B

  • It is a summarized monthly return of outward and inward supplies.
  • It is filled separately by both purchasers and suppliers.
  • GSTR-3B is a self-declaration by the taxpayer of the GST tax liabilities for the concerned period.
  • Every normal registered taxpayer needs to file GSTR-3B even if the tax liability is zero.
  • The due date for its submission is 20th of the next month.

GSTR 4

  • It is used to file quarterly returns for the taxpayers registered under the composition scheme.
  • Small taxpayers with turnover upto Rs. 1.5 crore file quarterly returns through this form.
  • To reduce the tax and compliance burden for these small taxpayers, pay tax at a fixed rate, and file return quarterly.
  • The due date for it is 18th of the month succeeding the quarter for which return is to be filed.

GSTR 5

  • This form is for the non-resident taxable person.
  • The return includes details of inward and outward supplies, tax paid or payable, interest or fee paid, and any other amount to be paid as per the GST Act.
  • A non-resident taxpayer is a person who supplies goods or services occasionally. These persons do not usually have a fixed place of business or residence in India, and can also supply goods and services in any capacity.

GSTR 6

  • Each Input Service Distributor needs to file GSTR-6 each month.
  • It provides the details of the invoices which are issued by the ISD, and the credit has been received. It summarizes the total input tax credit available for distribution and is made available to each recipient in part B of GSTR-2A.
  • The due date to file GSTR-6 is 13th of the next month for which the tax has to be paid.

GSTR 7

  • It is filled by those taxpayers who are required to deduct TDS as per the GST law.
  • GSTR-7 includes details like; liability towards TDS, tax deducted at source, interest, and fee paid or payable, and TDS refund (if any).
  • The due date to file GSTR-7 is 10th of the next month.

GSTR 8

  • It is to be filled by those e-commerce platforms which are required to deduct Tax Collected at Source as per GST law.
  • The form contains the details of goods and services supplied through e-commerce platforms and the tax amount collected from suppliers.
  • Under this form, operators can also make changes in the information filled about supplies in previous statements.
  • The due date for this return is the 10th of the next month for which tax is to be collected.

GSTR 9

  • As per section 44(1), each registered taxpayer needs to furnish an annual return for each financial year.
  • It includes details of the Input tax credit, casual taxable person, person who has to pay tax under section 51 or 52, and details of the non-resident taxable person.
  • In case the registered person has zero tax liability, a NIL Annual Return will be filled.
  • The due date for filing GSTR-9 is 31st December after the end of the concerned financial year.

GSTR 9A

  • It is the annual return for persons registered under the composition scheme.
  • The details of the form include tax paid, tax refunds, inward and outward supplies, late fee, and input tax credit availed or reversed.
  • The due date for filing GSTR-9A is 31st December succeeding at the end of each financial year.

GSTR 9B

  • It is the annual return for the e-commerce portals which are required to collect tax at source under section 52.
  • The due date for filing GSTR-9B is 31st December succeeding at the end of each financial year.

GSTR 9C

  • Each registered person with an annual turnover of Rs. 2 crores and more needs to get their accounts audited by a CA or cost accountant. Besides, the user also needs to submit the audited copy accounts, annual return, and reconciliation statement.
  • The reconciliation statement is submitted in Form GSTR-9C.
  • The due date for filing GSTR-9C is 31st December succeeding at the end of each financial year.

GSTR 10

  • It is the final return to be filed by the user whose GST registration has got canceled.
  • However, such a person does not include; person paying tax under a composition scheme, a person who is collecting TDS or TCS, an input service distributor, and a non-resident taxable person.
  • The main intent for this return is to make sure that the taxpayer has paid off all outstanding tax liability. The liability is higher of;
  • a) output tax payable on finished goods, semi-finished goods, capital goods, or plant and machinery.

    b) input tax related to such goods as mentioned above.

  • The due date of filing GSTR-10 is later of:
  • a) 3 months from the date of registration getting canceled, or

    b) date of order of cancellation.

GSTR 11

  • This return is for those users who have been allotted a UIN (Unique Identification Number).
  • The UIN is issued to the registered person to claim tax refunds of GST paid on the purchase of goods and services.
  • The organizations who can get UIN are:
  • a) A consulate or embassy of foreign countries

    b) Multilateral Financial Institutions and Organizations which are notified in the United Nations (Privileges and Immunities) Act, 1947.

    c) Specialized agencies of the United Nations Organizations

    d) any other class of user or person as may be specified by the Commissioner

  • The due date for filing GSTR-11 is 28th of the next month in which the UIN holders received inward supplies.

GST Return Filing Online with GSTN

The implementation of GST return in India is the biggest tax reform the country has ever witnessed. As per the GST law, there are over 10 types of GST returns that are to be filled by various kinds of users for different purposes. However, the digitalization of GST portal makes it easier to file any of such return by following these steps:

1. The foremost step is to make sure that you have successfully registered with GST and have obtained the 15 digit GST identification number.

2. Now, the next step is to visit the GST portal.

3. Log in to your account using your username, password, and the captcha shown.

4. After entering into your account, click on ‘Return Dashboard’.

5. In the next screen, you can see all the forms that you need to file as per your registration and business type.

6. Click the Form for which you want to file the return.

7. In the next screen, you can upload all the relevant invoices.

8. In the next step, you will be required to enter details of debit and credit notes as per the form you are filling.

9. After all the required details are entered, file your return by clicking on ‘Submit’.

Penalty for Late Filing of Returns

GST return filing is mandatory for all registered taxpayers, whether they are normal taxpayers of registered under composition scheme. Failing to file the return on time attracts penalty as per the GST law. A penalty of Rs. 100 per day is levied in case of delay of return for each Central Goods and Services Tax and State Goods and Services Tax. Thus, the effective late fee is Rs. 200 per day. However, the maximum late fee is limited to Rs. 5,000. In the case of IGST, there is no late fee.

In addition to late fee interest at the rate of 18% per annum is also to be paid on the amount of tax for that period. The period for the calculation of interest will start from the next day of the due date.

GST return filing date extended due to Coronavirus

Amid Covid’19 outbreak, government has extended the due dates for filing all GST returns for the months of March, April and May and quarterly return for March quarter to between 27th June and 30th June for tax payers with annual turnover of upto Rs. 5 crores. The due date for businesses with turnover above Rs. 5 crore shall be extended by 15 days from the normal due date. GSTR-9 filing (annual return) due date for FY18-19 has been extended to 30th June 2020 from 31st March earlier.

FAQs

What is the GST return?

GST return is the detailed information containing the inward and outward supply of goods and services along with tax collected and paid. Some conditional returns also contain information about the tax deducted at source and tax collected at source.

How do I fill out a GST return?

You can fill a GST return by logging in to your account on the GST portal, clicking on ‘Return Dashboard’, and then choosing the return form you want to file.

How do I file my GST return online?

You can file GST returns online after you have obtained a 15 digit GST identification number and have created your account on the official portal.

What is 3b in GST?

3B is a type of return form in GST. It contains details of inward and outward supplies. It is basically a self-declaration by the taxpayer of its tax liability.

What is GSTR 2?

GSTR-2 is a type of return form which includes details of the inward supply of goods along with the relevant debit and credit notes.

What is the last date of GSTR 1?

The last date of filing GSTR - 1 is 11th of the next month for which the return is to be filed.

What is the difference between GSTR 1 and 3b?

GSTR-1 is the form that includes details of outward supply of goods and services, whereas GSTR-3B is a summarized monthly statement of all outward and inward supply of goods and services for the registered taxpayer.

What is the GSTR 3b due date?

The due date of filing GSTR-3B is 20th of the month succeeding the month for which the return has to be filed.

Who should file GSTR 1 monthly?

Every person registered as a normal taxpayer in GST law needs to file GSTR-1 each month.

What is GSTR 9?

GSTR-9 is the annual GST return that needs to be filed by each user registered as a normal taxpayer. It contains complete information of input credit, casual taxable person, the person paying tax under section 51 or 52, along with the non-resident taxable person. A Nil return is filed if the taxpayer has not made any transaction during the year.

What is GSTR 9 and 9c?

GSTR-9 is to be filed by each registered taxpayer, whereas GSTR-9C is to be filled by those users who have an annual turnover of more than Rs. 2 crores and needs to get its accounts audited by a CA or cost accountant.

Is HSN summary compulsory GSTR 9?

Yes, HSN wise summary of inward supplied is mandatory for GSTR-9.

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