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GST Return Filing

GST Return

What is GST Return Filing?

A return is a simple document carry information about the income and income taxpayer. GST return is mandatory to file with the tax administrative authorities. GST Return Filing is calculated by the tax authorities for checking tax liability. In this article, we will discuss the due dates of various GST Returns. Collect more details about each GST Return, you need to visit our blog.

Under GST Online Process, a GST registered dealer needs to file GST returns that contain details of the following parameters:

  • Purchases
  • Sales
  • Output GST (on sales)
  • Input tax credit (GST paid on purchases)

Who can file for GST Returns?

Under the GST regime, a regular business needs to file two monthly returns and one annual return. It means the entire business owner and dealers who have incorporated under GST must file for GST Returns as per their business nature.

Once you have filed for GST Return Filing, you will have to pay all the tax liability that you owe the government. There are various types of GST Returns. In case, you have not filed GST Returns within time, you will have to pay interest or late fee which is Rs. 100/- on per day basis.

Process of GST Return Filing Online

To file GST Returns, one must have records of compliant sales and purchase invoices which can be generated at free of cost. GST Return has all the details of sales and purchases made either on a quarterly or annual basis.

One should always make sure that you are registered under GST containing the 15-digit identification number. So, you should first register online to get the GST number. Know the step by step guide to filing for GST Returns on the GST portal.

How to File GST Returns

GST stores all the details of sellers and buyers. If you have a company that supplies a variety of goods and services then you need to file 3 monthly returns and one annual return. Here, you can get an easier process of how to file your GST Returns Online in India. Check the step by step guide to register under GST online:

  • First, visit the GST official portal.
  • Press on the "Services" button.
  • Click on “Return dashboard” and then fill up the financial year and the return filing period.
  • Select the return you wish to file for and then click on “prepare online”.
  • Enter the fees amount and late fee, if applicable.
  • Once you have filled all the necessary details, click on the Save button.
  • A success message will be displayed on your screen.

GST Return Filing Forms

Category GST Return Types Frequency Due Date Details to be Furnished
Regular Dealer Form GSTR-1 Monthly 10th of succeeding month Furnish details of outward supplies of taxable goods and/or services affected
Form GSTR-2A Monthly On 11th of succeeding Month Auto-populated details of inward supplies made available to the recipient on the basis of Form GSTR-1 furnished by the supplier
Form GSTR-2 Monthly 15th of succeeding month Details of inward supplies of taxable goods and/or services for claiming input tax credit. Addition (Claims) or modification in Form GSTR-2A should be submitted in Form GSTR-2.
Form GSTR-1A Monthly 17th of succeeding month Details of outward supplies as added, corrected or deleted by the recipient in Form GSTR-2 will be made available to supplier
Form GSTR-3 Monthly 20th of succeeding month Monthly return on the basis of finalization of details of outward supplies and inward supplies along with the payment of amount of tax
Form GST MIS-1 Monthly Communication of acceptance, discrepancy or duplication of input tax credit claim
Form GSTR-3A 15 Days from Default Notice to a registered taxable person who fails to furnish returns
Form GSTR-9 Annually 31st Dec of next fiscal Annual Return – furnish the details of ITC availed and GST paid which includes local, interstate and import/exports
Composite Tax Payer Form GSTR-4A Quarterly Details of inward supplies made available to the recipient registered under composition scheme on the basis of Form GSTR-1 furnished by the supplier
Form GSTR-4 Quarterly 18th of succeeding month Furnish all outward supply of goods and services. This includes auto-populated details from Form GSTR-4A, tax payable and payment of tax.
Form GSTR-9A Annual 31st Dec of next fiscal Furnish the consolidated details of quarterly returns filed along with tax payment details.
Foreign Non-Resident Taxpayer Form GSTR-5 Monthly 20th of succeeding month or within 7 days after the expiry of registration Furnish details of imports, outward supplies, ITC availed, tax paid, and closing stock
Persons providing online information and database access or retrieval services Form GSTR-5 Monthly 20th of succeeding month Details of outward supplies of online information and database access or retrieval services by a person located outside India made to non-taxable persons in India
Input Service Distributor Form GSTR-6A Monthly 0n 11th of succeeding month Details of inward supplies made available to the ISD recipient on the basis of Form GSTR-1 furnished by the supplier
Form GSTR-6 Monthly 13th of succeeding month Furnish the details of input credit distributed
Tax Deductor Form GSTR-7 Monthly 10th of succeeding month Furnish the details of TDS deducted
Form GSTR-7A Monthly TDS certificate to be made available for download TDS Certificate – capture details of value on which TDS is deducted and deposit on TDS deducted into appropriate Govt.
E-commerce Form GSTR-8 Monthly 10th of succeeding month Details of supplies effected through e-commerce operator and the amount of tax collected on supplies
Form GSTR-9B Annually 31th Dec of next fiscal Annual statemen containing the details of outward supplies of goods or services or both effected through an e-commerce operator, including the supplies of goods or services or both returned and the amount collected under
Aggregate Turnover Exceeds INR 2 Crores Form GSTR-9C Annually Annual, 31st Dec of next fiscal Reconciliation Statement – audited annual accounts and a reconciliation statement, duly certified.
Final Return
(for taxable persons whose registration has been surrendered or cancelled)
Form GSTR-10 Monthly Within 3 months from the date of cancellation of registration or date of cancellation Order, whichever is later Furnish details of inputs and capital goods held, tax paid and payable.
Specialised agency of the United Nations Organisation or any multilateral Financial Institution and notified United Nations Bodies, Consulate or Embassy of foreign countries Form GSTR-11 Monthly 28th of succeeding month Details of inward supplies to be furnished by a person having UIN

Choose Plan

GST Return Filing

Regular

Rs 1000 Rs 499

  • Excludes taxes and Late Fees if any
Buy Now

Combo

Rs 15000 Rs 11999

  • 12 month gst return and accounting
  • (upto Rs. 50 lac turnover)+ one ITR of indiviual
Buy Now

GST REGISTRATION @ JUST Rs 2499 Rs 1999-/

With FREE MSME And GST Returns of Two months