GST Return Filing – How to File GST Return

|Updated on: November 14, 2022

Introduction

One of the key aspects of the GST era is that most of the indirect taxes - for which returns had to be filed separately for various businesses - have been subsumed. Today, irrespective of whether one is a trader, manufacturer, reseller or service provider, one needs to file GST returns online, in the prescribed formats.

Under GST, there are 19 GST return forms, which tax payers can use to file GST returns online. All these forms are required to be e-filed as per the GST return filing process laid down in the GST return rules section of the GST Act. The details of each of these GST return formats, along with details of applicability and periodicity, are as follows -

GST Returns Forms - At a Glance

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 the 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 the 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 the 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 the 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

31st Dec of next fiscal

An annual statement 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

How to file GST returns online?

You can file the GST return online as follows.

Step 1: Register for GSTIN

For those taxpayers who are not registered, you need to register to get the GSTIN number. It is a 15-digit number that is generated based on your state code of operation and PAN.

Step 2: Log in to the GST portal

You must log in to the GST portal (https://www.gst.gov.in/) using your username and password and then click on the tab called ‘Services’.

Step 3: Returns dashboard

You will see an option called the ‘Returns dashboard’. Click on that. You will be asked to choose a financial year for which you are filing the GST return. Choose the appropriate one from the drop-down menu provided.

Step 4: Prepare online

You must then select the return you wish to file. You will be given options of how you wish to file. For the online GST return process, click on the ‘Prepare Online’ option.

Step 5: Enter details

You will need to enter all the details correctly in the fields provided. Note that if you have any pending late fees, you must fill in the details of that as well when you are filing your GST returns. Next, you need to save the form and then submit it.

Step 6: Check submission status

When the GST return form has been submitted, you need to ensure the status of the GST return has been changed to ‘Submitted’.

Step 7: Tax payment

When the status shows the return has been submitted, then you need to click on ‘Payment of Tax.’ You will see a ‘Check Balance’ option which you need to click. The balance shown will reveal the credit and cash balance.

Step 8: Offset liability

You must click on the option that says ‘Offset Liability’ to make the GST payment online in a few minutes. You need to then check the relevant boxes for declaration purposes. Then click on ‘File Form with DSC’/’File Form with EVC’ and then make the payment.

There are numerous GST return forms available and filling each can have additional steps or even lesser steps than the general steps outlined above. The details of how to fill in the details can be found on the official GST website. Before you fill out any GST form, you should keep all the information and details close by. Using a software solution such as TallyPrime is advised to ensure no errors are made during filing the return process. 

Who Should File GST Return

According to the GST Act, a taxable person has established a business in India, in any state, and is eligible to be registered under the act. This person must be a part of a trade or commerce or any economic activity. This includes local authority, LLP, HUF, individuals, cooperative society, trust, and an AOP/BOI. All such entities must then file GST returns as specified by the GST scheme.

The GST regime has stated that all businesses need to file GST returns but the frequency of the returns and when to file depends on the total annual turnover and the type of business. The businesses that have an aggregate turnover of up to Rs. 5 crores can choose to file their GST returns under the QRMP scheme. They will need to file 9 GST returns per year; 4 GSTR-1 returns, 4 GSTR-3B returns, and one annual return must be submitted.

The businesses that have an aggregate annual turnover of over Rs. 5 crores and those who have not chosen the QRMP scheme are required to file GST returns twice per month. Moreover, they must file one annual return. That makes up a total of 25 GST returns per year. Note that in many cases such as composition dealers, there are other returns required to be filed and submitted according to the GST regime.

Upcoming dates to file GST return

 

Return form

Due date

Filing frequency

GSTR-1

11th day of the next month

Monthly

13th day of the month after the quarter

Quarterly for those under QRMP scheme

IFF (optional according to the QRMP scheme)

13th day of the next month

Monthly (for the initial two months of the quarter)

GSTR-3B

20th day of the next month

Monthly

For those with annual aggregate turnover less than or equal to Rs. 5 crore who also have opted for the QRMP scheme the 22nd day of the month after the quarter for category X states and UTs, and 24th day of the month after the quarter for category Y states and UTs

Quarterly for those under QRMP scheme

CMP-08

18th day of the month after the quarter

Quarterly

GSTR-4

30th day of the month after the financial year

Annually

GSTR-5

20th day of the next month

Monthly

GSTR-5A

20th day of the next month

Monthly

GSTR-6

13th day of the next month

Monthly

GSTR-7

10th day of the next month

Monthly

GSTR-8

10th day of the next month

Monthly

GSTR-9

31st December of succeeding financial year

Annually

GSTR-9C

31st December of succeeding financial year

Annually

GSTR-10

Within three months since the cancellation

Once only when cancellation or surrendering occurs

GSTR-11

28th day of the month that comes after the month during which the statement was filed

Monthly

ITC-04

25th April

Annually (for AATO less than and equal to Rs. 5 crore)

25th October and 25th April

Half-yearly (for AATO more than Rs. 5 crore)

FAQ

Is CA required to file GST returns?

Earlier, it was mandatory for businesses with an aggregate annual turnover of more than Rs. 5 crores to get audit certification from CAs. However, now the CBIC has declared that such businesses can self-certify their GST return. GST returns can be filed on your behalf by a CA and but it is not mandatory for businesses. As GST rules and regulations are many, it is advisable that businesses hire a CA or a software tool that eases the filing process for minimal errors.

Can I file my own GST returns?

You can file your GST returns yourself if you wish but as there are many careful considerations that need to be kept in mind when filing the returns, it is best if you take the help of an experienced CA or a software tool. You can use a robust solution such as TallyPrime that automatically checks for errors so you can rectify them prior to filing your GST returns. It also enables you to generate GST-compliant invoices for hassle-free GST return filing later on.

Do we need to file GST returns every month?

The GSTR-1 is required to be filed on a monthly basis unless you have opted for the QRMP scheme. The GSTR-1 must be filed by every single normal registered taxable person. GSTR-1 doesn’t need to be filed by the input service distributor, the composition taxpayer, the persons liable to deduct tax

 

Read More on GST Returns

Types of GST Returns, New GST Returns & Forms, Sahaj GST Returns, Sugam GST Returns, GSTR 1, GSTR 2, GSTR 3B, GSTR 4, GSTR 5, GSTR 5A, GSTR 6, GSTR 7, GSTR 8, GSTR 9, GSTR 10, GSTR 11

GST

GST Software, GST Calculator, GST on Freight, GST on Ecommerce, GST Impact on TCS, GST Impact on TDS, GST Exempted Goods & Services, Reverse Charge Mechanism in GST, GST Declaration

Types of GST

CGST, SGST, IGST, UTGST, Difference between CGST, SGST & IGST

GST Rates & Charges

GST Rates, GST Rate Finder, GST Rate on Labour Charges, HSN Codes, SAC Codes, GST State Codes

TallyPrime

Compliance solutions right from invoicing to filing returns to e-invoicing, are just a click away.