GST returns are different forms that a taxpayer has to file. In this article, we have provided several important questions surrounding GST returns.
These include: how many different types of forms there are, who needs to file which form, when do these forms need to be filled and so on.
What is GST Return in India?
GST Returns is a document that mentions all GST invoices, Purchase invoices, Debit notes, Credit Notes, payments vouchers and receipts voucher for a specific period. Taxpayer is liable to declare all transaction related to the business’s revenue based on which the GST department will calculate the tax liability of the taxpayer.
Taxpayer can file GST online on the official portal provided by GST department.
While filing the GST return, the taxpayer requires the following details to the concerned period:
- Total Sales
- Total Purchases
- Debit Notes/ Credit Notes
- Payment Vouchers
- Receipts Vouchers
Once filed, taxpayer can check GST return filing status online and comply the requirements accordingly.
In addition, the taxpayer also needs to understand and choose form before he initiates the GST return filing procedure. There are 14 types of returns applicable under the GST regime, and each form has a different purpose and due date.
There are 7 types of taxpayers under Gst in India. These are:
- Regular taxpayer
- Composition taxable persons
- TDS deductors
- Non-resident taxpayer
- Input Service Distributor
- Casual taxable persons
- E-commerce operators
Type 1: GSTR-1
GSTR-1 has to be filed against all goods and services outward supplies by a taxpayer. This includes all the invoices raised as well as credit-debit notes against sales for a tax period.
The due date to file Form GSTR-1 for a given tax period is 11th day of the succeeding month in case of taxpayers filing it monthly and 13th day of month succeeding the end of every quarter in case of taxpayers filing quarterly or such other dates as may be extended by Government through notification
Type 2: GSTR-2A
GSTR 2A is a view-only GST return for buying goods and services. It contains the details of all purchases made by the recipient in any month. All kinds of inward supplies to the recipient can be viewed as purchases made from other GST registered suppliers.
Type 3: GSTR- 2B
This is also a static, view-only GST return. It is important for buyers of goods and services. It contains ITC data of any period when it is checked back
Type 4: GSTR- 3B
GSTR 3B is a monthly self-declaration. It furnishes the summarised details of:
- All outward supplies made
- Input tax credit claimed
- Tax liability
- Taxes paid
The due date to file Form GSTR-3B for a given tax period is 20th day of the succeeding month in case of taxpayers filing it monthly and 22nd day to 24th day of month succeeding the end of every quarter in case of taxpayers filing quarterly or such other dates as may be extended by Government through notification
Type 5: GSTR-4
GSTR-4 is an annual return to be filed by composition taxable persons. It is to be filed by April 30th following the relevant financial year. This return replaced GSTR-9A.
Type 6: GSTR-5
GSTR-5 is for those non-resident foreign taxpayers who carry out transactions in India. What do these returns entail? They contain details of the following:
- Outward supplies made
- Inward supplies received
- Credit-debit notes
- Tax liability
Type 7: GSTR-5A
GSTR-5A summarises all the outward taxable supplies and tax payable by OIDAR, which stands for the Online Information and Database Access or Retrieval Services provider.
The due date to file Form GSTR-5A for a given tax period is 20th day of the succeeding month.
Type 8: GSTR-6
GSTR-6 must be filed by an Input Service Distributor (ISD) every month. Its composition details are:
- Input tax credit distributed and received by ISD
- All the details of all documents related to the input tax credit
The due date to file Form GSTR-6 for a given tax period is 13th day of the succeeding month .
Type 9: GSTR-7
GSTR-7 is to be filed by the persons who are required to deduct the TDS under GST. TDS stands for “Tax deducted at source.” Here’s what the GSTR-7 entails:
- Details of TDS deducted
- TDS liability payable and paid
- TDS refund if any
The due date to file Form GSTR-7 for a given tax period is 10th day of the succeeding month .
Type 10: GSTR-8
This form is required to be filed by the e-commerce operators registered under GST. They are usually required to collect tax at the source. All the details of supplies made through the e-commerce platform and the TCS on the same are recorded.
The due date to file Form GSTR-8 for a given tax period is 10th day of the succeeding month .
Type 11: GSTR-9
This is an annual return to be filed by taxpayers who are registered under GST. It is due by December 31st for the year following the specific financial year. What does the GSTR-9 contain? It consists of the following:
- Details of outward supplies made
- Inward supplies received
- Summary of supplies received under HSN code
- Details of tax payable and paid
Type 12: GSTR-9C
It is a statement filed by all the taxpayers registered under GST whose turnover exceeds Rs. 2 crores in a financial year. This is a unique form in that it has to be certified by a Chartered Accountant or a Cost Management Accountant after a GST audit and looking over the GST-9.
It is to be filed by December 31st of the year that follows the relevant financial year.
However, as per the Union Budget 2021, the mandate for the GST audit by CAs and CMAs has been removed.
Type 13: GSTR-10
The GSTR-10 form is to be filled by a person whose registration was surrendered or cancelled. It is also called a final return which needs to be filed within three months of the cancellation order or the date of cancellation, whichever comes first.
Type 14: GSTR-11
GSTR-11 is for foreign diplomatic missions and embassies that do not pay tax in India but require a refund of taxes. It is filed by those persons who have been issued a Unique Identity Number (UIN) to get a refund for the goods and services incurred by them in India. These returns have details of the inward supplies received and refunds claimed.
These were the different types of GST returns and who should file them.
GST returns online filing process in India
The GST returns online filing process can be completed in the following steps.
Step 1: Use the GST portal that is www.gst.gov.in.
Step 2: Login to GST Portal by user id and password
Step 3: Each sale invoice that you have needs to be uploaded.
Step 4: After this, the next step is to file the outward returns, inward returns, and cumulative monthly returns. All errors can be rectified.
Step 5: File the outward supply returns of GSTR-1 using the information section at the GST Common Portal on or before the 11th of the month.
Step 6: The outward supplies furnished by the supplier will be gotten from the GSTR-2A.
Step 7: After this, the recipient has to verify the details of the outward supplies and file details of credit or debit notes.
Step 8: Next, supply details of the inward supplies of goods and services in the GSTR-2 form.
Step 9: Supplier can accept or reject the details provided by the inward supplies made apparent in the GSTR-1A.
2) Offline process
To file your GST returns in the offline mode, you need to visit and download the following offline tool, Website Link. Once you have downloaded this tool, you can easily fill in the GSTR-1 and GSTR-2 forms. All you have to do is follow the steps in the link provided above.
How to download GST returns form in India?
Here’s how to download GST returns from the government portal.
Follow these steps one after the other.
Step 1: Login to the GST portal.
Step 2: From there, go to the Service→ Returns→ Returns Dashboard.
Step 3: Choose the month and year from the drop-down.
Step 4: Hit “PREPARE OFFLINE.”
Step 5: Navigate to “Download” and click on “GENERATE FILE.”
Step 6: Click on the “Click Here” link and download the link. You should get a ZIP file.
Step 7: Open this file using the GST offline tool by clicking on “Open” under the Open Downloaded Return file from the GST portal.
Now that you know how to download the GST return file, follow the same procedure for every other GSTR file.
Penalty for the late filing of GST returns in India
If A taxpayer has failed to pay the GST returns, there is an interest and late fee to be paid. The interest is at 18% per annum to be calculated on the amount of outstanding tax. And under the CGST and SGST, there is a late fee of Rs.100 to be paid each day, so the total comes to Rs.200 per day.
Check Status Of GST Returns filing in India
To check GST return status online, just follow these steps.
- Open the portal https://www.gst.gov.in/.
- Enter the details on the login page.
- Choose and click Service > Returns > Track Returns Status.
- From the drop-down, select “Status of Return.”
- Click the Search button.
- The status may show up as TO BE FILED / SUBMITTED BUT NOT FILLED / FILED- VALID / FILED-INVALID.
This is how to track GST return filing.
We hope this article helped you to know about “What are GST Return, Different types of GST Returns, 9 steps to file GST return in India, What is the penalty for the late filing of GST returns, How To Check Status Of GST Returns “Should you wish to know more about GST Return filing or any tax-related matters, feel free to contact us and we will be glad to assist you.
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