GST Returns – Tax Vakil

How to File GST Return Online

The businesses registered under GST have to file returns monthly, quarterly and annually based on the category of business through the Government of India’s GST portal. They have to provide the details of the sales and purchases of goods and services along with the tax collected and paid.

Implementation of a comprehensive Income Tax system like GST in India will ensure that taxpayer services such as registration, returns, and compliance are transparent and straightforward. Individual taxpayers will be using 4 forms for filing their GST returns such as the return for supplies, return for purchases, monthly returns, and annual return. Small taxpayers who have opted for a composition scheme will have to file quarterly returns. All filing of returns will be done online.

What is GST Return?

A GST return is an official record that includes information about all purchases, sales, taxes paid on purchases, and taxes received on sales. Following the submission of the GST returns, the person must settle their tax debt.

Who should file GST Returns?

GST returns has to be filed by all the business entities who are registered under the GST system. The filing process has to be identified on the basis of the nature of the business.

The registered dealer who part of the following activities needs to file a GST return:

Sales
Purchase
Output Goods and services tax (on Sales)
Input Tax Credit with GST paid on the purchase

How to File GST Returns Online?

From manufacturers and suppliers to dealers and consumers, all taxpayers have to file their tax returns with the GST department every year. Under the new GST regime, filing tax returns has become automated. GST returns can be filed online using the software or apps provided by Goods and Service Tax Network (GSTN) which will auto-populate the details on each GSTR forms. Listed below are the steps for filing GST return online:

Step 1: Visit the GST portal (www.gst.gov.in).

Step 2: A 15-digit GST identification number will be issued based on your state code and PAN number.

Step 3: Upload invoices on the GST portal or the software. An invoice reference number will be issued against each invoice.

Step 4: After uploading invoices, outward return, inward return, and cumulative monthly return have to be filed online. If there are any errors, you have the option to correct it and refile the returns.

Step 5: File the outward supply returns in GSTR-1 form through the information section at the GST Common Portal (GSTN) on or before 10th of the following month.

Step 6: Details of outward supplies furnished by the supplier will be made available in GSTR-2A to the recipient.

Step 7: Recipient has to verify, validate, and modify the details of outward supplies, and also file details of credit or debit notes.

Step 8: Recipient has to furnish the details of inward supplies of taxable goods and services in GSTR-2 form.

Step 9: The supplier can either accept or reject the modifications of the details of inward supplies made available by the recipient in GSTR-1A.

Types of GST Returns under New GST Law

The list of all types of GST returns in India along with frequency and the due date for filing returns.

Return form	Who should file the return and what should be filed?	Frequency	Due date for filing
GSTR-1	Registered taxable supplier should file details of outward supplies of taxable goods and services as effected.	Monthly	11th of the subsequent month.
GSTR-2	Registered taxable recipient should file details of inward supplies of taxable goods and services claiming input tax credit.	Monthly	15th of the subsequent month.
GSTR-3	Registered taxable person should file monthly return on the basis of finalization of details of outward supplies and inward supplies plus the payment of amount of tax.	Monthly	20th of the subsequent month.
GSTR-4	Composition supplier should file quarterly return.	Quarterly	30th of the month succeeding financial year.
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 authorities carrying out tax deduction at source.	Monthly	10th of the subsequent month.
GSTR-8	E-commerce operator or tax collector should file details of supplies effected and the amount of tax collected.	Monthly	10th of the subsequent month.
GSTR-9	Registered taxable person should file annual return.	Annual	31 December of the next fiscal year.
GSTR-10	Taxable person whose registration has been cancelled or surrendered should file final return.	Once, after the registration of GST is cancelled	Within 3 months of date of cancellation or date of cancellation order, whichever is later.
GSTR-11	Person having UIN claiming refund should file details of inward supplies.	Monthly	28th of the month, following the month for which the statement was filed.

Various Kinds of GSTR Forms with Explanation

GST returns can be filed using different forms depending on the type of transaction and registration of the taxpayer. Return forms for normal taxpayers are:

GSTR 1

GSTR-1 form has to be filed by a registered taxable supplier with details of the outward supplies of goods and services. This form is filled by the supplier. The buyer has to confirm the auto-populated buy information on the form and make modifications if required. The form will contain the following details:

Business name, period for which the return is filed, Goods and Services Taxpayer Identification Number (GSTIN).
Invoices issued in the previous month and the corresponding taxes collected.
Advances received against a supply order that has to be delivered in the future.
Revision in outward sales invoices from the previous tax periods.

GSTR-1 has to be filed by 10th of the following month.

GSTR 2

GSTR-2 form has to be filed by a registered taxable recipient with details of the inward supplies of goods and services. The form will contain the following details:

Business name, a period for which the return is filed, Goods and Services Tax Identification Number (GSTIN).
Invoices issued in the previous month and the corresponding taxes collected.
Advances received against a supply order that has to be delivered in the future.
Revision in outward sales invoices from the previous tax periods.

GSTR-2 has to be filed by 15th of the following month.

GSTR 2A

The GSTN platform creates the GSTR-2A, a purchase-related tax report, automatically for each entity. It is based on data from your suppliers’ GSTR-1, GSTR-5, GSTR-6, GSTR-7, and GSTR-8 tax forms.

The form for GSTR 2A will contain the following information –

GSTIN (Business name, a period for which the return is filler, Goods and Services Tax Identification) Taxpayer name

GSTR 2B

The GST platform has included the GSTR-2B, a new static month-by-month auto-drafted statement for normal taxpayers (whether or not they have chosen the QRMP plan). Beginning with the August 2020 tax period, the statement was implemented.

GSTR 3

GSTR-3 form has to be filed by a registered taxpayer with details that are automatically populated by from GSTR-1 and GSTR-2 returns forms. The taxpayer has to verify and make modifications, if any. GSTR-3 return form will contain the following details:

Details about Input Tax Credit, liability, and cash ledger.
Details of tax paid under CGST, SGST, and IGST.
Claim a refund of excess payment or request to carry forward the credit.

GSTR-3 has to be filed by 20th of the following month.

GSTR 3A

GSTR 3A is a notice issued by Central Board of Indirect Taxes and Customs (CBIC) against those who have not filled their GST returns.

GSTR 4

GSTR-4 form has to be filed by taxpayers who have opted for the Composition Scheme. Taxpayers with small business or a turnover of up to Rs.75 lakh can opt for the Composition Scheme wherein he or she have to pay tax at a fixed rate based on the type of business. Taxpayers under this scheme will not have input tax credit facility. GSTR-4 quarterly return form will contain the following details:

The total value of consolidated supply made during the period of return.
Details of tax paid.
Invoice-level purchase information.

GSTR-4 has to be filed by 18th of the following month.

GSTR 4A

The GST Return GSTR-4 is something that a composition dealer is required to submit. Contrary to a regular taxpayer, who must submit three monthly returns, a dealer who chooses the composition scheme is only obliged to submit one return, the GSTR 4, once a year by the 30th of April after the end of the fiscal year.

GSTR 5

GSTR-5 form has to be filed by all registered non-resident taxpayers. This form will contain the following:

Name and address of the taxpayer, GSTIN, and period of return.
Details of outward supplies and inward supplies.
Details of goods imported, any amendments in goods imported during the previous tax periods.
Import of services, amendments in import of services
Details of credit or debit notes, closing stock of goods, and refund claimed from cash ledger.

GSTR-5 has to be filed by 20th of the following month.

GSTR 6

GSTR-6 form has to be filed by all taxpayers who are registered as an Input Service Distributor. This form will contain the following:

Name and address of the taxpayer, GSTIN, and period of return.
Details of input credit distributed.
Supplies received from registered persons.
The amount of input credit availed under the current tax period.
Details of inward supplies will be auto-populated from GSTR-1 and GSTR-5 return forms.
Details of the receiver of input credit corresponding to his or her GSTIN.
Details of credit or debit notes.
Input tax credit received, input tax credit reverted, and input tax credit distributed as SGST, CGST, and IGST.

GSTR-6 has to be filed by 13th of the following month.

GSTR 7

GSTR-7 form has to be filed by all registered taxpayers who are required to deduct tax at source under the GST rule. This form will contain the following:

Name and address of the taxpayer, GSTIN, and period of return.
TDS details and amendments in invoice amount, TDS amount or contract details.
TDS liability will be auto-populated. Details of fees for late filing of return and interest on delayed payment of TDS.
Refund received from Electronic Cash Ledger will be auto-populated.

GSTR-7 has to be filed by 10th of the following month.

GSTR 8

GSTR-8 form has to be filed by all e-Commerce operators who are required to collect tax at source under the GST rule. This form will contain details of supplies effected and the amount of tax collected under Sub-section (1) of Section 43C of Model GST Law. Other details include:

Name and address of the taxpayer, GSTIN, and period of return.
Details of supplies made to registered taxable person and amendments, if any.
Details of supplies made to unregistered persons.
Details of Tax Collected at Source.
TDS liability will be auto-populated. Details of fees for late filing of return and interest on delayed payment of TDS.

GSTR-8 has to be filed by 10th of the following month.

GSTR 9

GSTR-9 form is filed by normal taxpayers with details of all income and expenditure for the year. This detail will be regrouped in accordance with the monthly returns. The taxpayer will have the opportunity to make modifications in the information provided if required. GSTR-9 has to be filed by 31st December of the following financial year along with the audited copies of the annual accounts.

GSTR 10

GSTR-10 form has to be filed by any taxpayer who opts for cancellation of GST registration. This form will contain the following:

Application Reference Number (ARN).
Date of cancellation of GST registration.
Unique ID of cancellation order.
Date of cancellation order.
Details of closing stock including amount of tax payable on closing stock.

GSTR-10 final return form has to be filed within 3 months of the date of cancellation or date of cancellation order, whichever is later.

GSTR 11

GSTR-11 form has to be filed by everyone who has been issued a Unique Identity Number (UIN) and claims a refund of the taxes paid on inward supplies. This form will contain the following details:

Name of the government entity, UIN, and period of return.
All inward purchases from GST registered supplier will be auto-populated.

Based on the above-mentioned details, the tax refund will be made. GSTR-11 form has to be filed on 28th of the month, following the month for which supply was received.

How to File GST Returns with GSTN?

The Goods and Service Tax Network will compile the given information, save data on all GST-registered buyers and sellers, and keep registers for future use. Businesses must submit three monthly returns every three months and one annual return once a financial year has ended (37 returns in total). In order to make it simpler for businesses to file taxes, GSTN has released a straightforward Excel-based template.

The GST Common Portal offers a free download of this excel workbook. This template can be used by taxpayers to compile invoice data on a regular basis. On or before the deadline, the details of incoming and outgoing supply can be uploaded on the GST portal. Offline data preparation is an option. The taxpayer won’t need the Internet until they upload the prepared file to the GST portal.

How to Check GST Returns Status?

The official GST Login Portal allows you to check the status of your GST Returns. There are 3 different methods for the same. The methods are as follows:

Tracking the status using the ‘Return Filing Period’ option
Tracking the status using the ‘ARN’ option
Tracking the status using the ‘Status’ option

Tracking the status using the ‘Return Filing Period’ option

Step 1: Use your credentials to log in to the online GST portal at https://www.gst.gov.in/.
Step 2: Click on the ‘Services’ tab from the top menu.
Step 3: Navigate to ‘Track Return Status’ under the ‘Returns’ option.
Step 4: Select the ’Return Filing Period’ option.
Step 5: In the next page, select the financial year and the return filing period from the respective drop-down boxes.
Step 6: Click on the ‘Search’ button and the status of the GST Return will be displayed on your screen.

Tracking the status using the ‘ARN’ option

Step 1: Use your credentials to log in to the online GST portal at https://www.gst.gov.in/.
Step 2: Click on the ‘Services’ tab from the top menu.
Step 3: Navigate to ‘Track Return Status’ under the ‘Returns’ option.
Step 4: Select the ’ARN’ option.
Step 5: Enter the ARN in the field provided.
Step 6: Click on the ‘Search’ button and the status of the GST Return will be displayed on your screen

Tracking the status using the ‘Status’ option

Step 1: Use your credentials to log in to the online GST portal at https://www.gst.gov.in/.
Step 2: Click on the ‘Services’ tab from the top menu.
Step 3: Navigate to ‘Track Return Status’ under the ‘Returns’ option.
Step 4: Select the ’Status’ option.
Step 5: Select the Status of Return that you are looking for from the drop-down box.
Step 6: Click on the ‘Search’ button and the status of the GST Return will be displayed on your screen.

How to Download GST Returns?

You can download your GST Returns from the official GST Portal. You can follow the steps mentioned below to download your GST Returns:

Step 1: Use your credentials to log in to the online GST portal at https://www.gst.gov.in/.
Step 2: Click on the ‘Services’ tab from the top menu.
Step 3: Navigate to ‘Returns Dashboard’ under the ‘Returns’ option.
Step 4: In the next page, select the financial year and the return filing period from the respective drop-down boxes.
Step 5: Click on the ‘Search’ button and select the GTR that you want to download.
Step 6: Click on the ‘Prepare Offline’ button under the selected GSTR.
Step 7: Navigate to the ‘Download’ option and click on ‘Generate File’.
Step 8: In general, the request for the generation of the file takes around 20 minutes.
Step 9: Once the file is generated, a download link will be generated. Click on the ‘Click Here’ option to download the ZIP file containing your GST Returns.

Penalty for late filing of GST Returns

In the event that the taxpayer fails to submit the returns by the deadline, a fine will be assessed. The late charge is the name of this fine. The late fine for both the Central Goods and Services Tax (CGST) and State Goods and Services Tax is Rs. 100 for each day under the GST Law (SGST). As a result, the daily fee will be Rs. 200. This rate is subject to adjustments, which will be disclosed via notifications.

The highest fine that can be assessed is Rs. 5,000. If the filing of the return is delayed, the integrated GST, or IGST, does not incur any late fees. In addition to the late payment penalty, the taxpayer will additionally be compelled to pay interest at a rate of 18% per year. The taxpayer must compute this interest based on the amount of tax that has to be paid. The time frame will be measured from the day after the filing deadline to the day on which the payment is actually made.

FAQs on GST Returns

What a taxpayer should do following receipt of GSTR-3A?

The defaulter must file the return and pay any applicable penalties and late fees within 15 days of getting notice in the form of a GSTR-3A Notice.

Who needs to submit GSTR-4?

A taxpayer who chooses the composition scheme must submit GSTR-4. As of FY 2019–20, it also applies to the special composition scheme announced for service providers in CGST (Rate) Notification Number 2/2019, dated 7 March 2020.

When is GSTR 10 due?

Within three months of the cancellation date or the date of the cancellation order, whichever comes first, GSTR 10 must be filed. For instance, the GSTR 10 must be submitted by the 13th of July 2022 if the date of cancellation is 1st April 2022 and the cancellation order was received on the 13th of April 2022.

What distinguishes an annual return from a final return?

Every registered individual paying tax as a regular taxpayer under GST is required to file an annual return. Once a year, an annual return must be submitted using Form GSTR 9. Whereas, those whose registration has been canceled or relinquished must submit a final return using Form GSTR 10.

What is the cost of failing to submit GSTR 10 by the deadline?

A notice will be sent to this registered individual if the GSTR 10 is not submitted by the deadline. The individual will have 15 days to file the return with all necessary documentation. The tax officer will issue the final order for the cancellation with the amount of tax due in addition to any applicable interest or penalties if the taxpayer continues to fail to file the return.

For taxpayers who files returns on a quarterly basis, what are the types of regular returns that should be used?

For taxpayers who have an aggregate turnover of up to Rs.5 crore in the previous year, the regular returns that are to be used are either Sugam, Sahaj, or normal (quarterly) returns.

For what reasons can we file Form RET-1 through the SMS mode?

Form RET-1 can be filed through SMS in the case of Nil returns, where supplies have not been made or received.

If documents are left pending by recipients, can amendments be made in the documents by the supplier?

Suppliers can only make amendments in the documents if the document has been rejected by the recipient, and not if they have been left pending.

Can the period of filing of returns be changed by the taxpayer?

Yes, the period of filing can be changed by the taxpayer once. This can only be done at the time that the first return of the financial year is filed.

In form ANX-1, if the document details are entered into the wrong table, can it be corrected?

The facility to shift such documents to the correct table is available but is provided only once the documents are rejected by the recipient.