How to File GST Return, Every registered taxable person has to furnish outward supply details in Form GSTR-1 by the 10th of the subsequent month. Check Detailed Information for Returns Under GST, Returns Under Goods and Service Tax, GST Return. Download GST Return Formats, Draft Report on Returns under GST, GST is a self-assessed destination based taxation system. The submission and processing of return is an important link between the taxpayer and tax administration. This document lists out the salient aspects of the process related to filing of Returns under GST. Recently we provide complete details for Filing of GST Returns, Revision of return, Short Filing of Return Now you can scroll down below n check more details for Draft Report on Returns under GST.
Latest News – GST returns filing Excel sheet format to be launched on 25 June 2017, keep visit to this page to download GST Return Format in Excel Format, Click here to Download all GST Return Formats in Excel & PDF Format
Latest news on 18th June 2017 (18-06-2017)
Relaxation in return filing procedure for first two months of GST implementation
With the objective of ensuring smooth rollout of GST and taking into account the concerns expressed by the trade and industry regarding filing of the returns in GST regime, it has been decided that, for the first two months of GST implementation, the tax would be payable based on a simple return (Form GSTR-3B) containing summary of outward and inward supplies which will be submitted before 20th of the succeeding month. However, the invoice-wise details in regular GSTR-1 would have to be filed for the months of July and August, 2017 as per the timelines given below –
|Month||GSTR – 3B||GSTR -1||GSTR – 2 (auto populated from GSTR-1)|
|July, 2017||20th August||1 st – 5 th September*||6 th–10th September|
|August, 2017||20th September||16th -20th September||21st -25th September|
* Facility for uploading of outward supplies for July, 2017 will be available from 15th July, 2017.
No late fees and penalty would be levied for the interim period. This is intended to provide a sense of comfort to the taxpayers and give them an elbow room to attune themselves with the requirements of the changed system. This not only underlines the government’s commitment towards ensuring that all the stakeholders are on board but also provides an opportunity to the taxpayers to be ready for this historic reform.
GST Monthly Returns
Based on the category of registered person such as monthly return is to be filed by Regular, Foreign Non Residents, ISD and Casual Tax Payers whereas Compounding/Composite tax payers has to file quarterly returns:
GST Returns Others
1. Every registered person who is required to get his accounts audited shall furnish, electronically, the annual return (FORM GSTR- 9) along with a copy of the audited annual accounts and a reconciliation statement, reconciling the value of supplies declared in the return furnished for the financial year with the audited annual financial statement.
2. Registered person who is required to furnish a return as above and whose registration has been cancelled shall furnish a FINAL RETURN within three months of the date of cancellation or date of order of cancellation, whichever is later, in FORM GSTR-10.
3. Every person, who has been issued a UIN(Unique Identity Number) and claims refund of the taxes paid on his inward supplies, shall furnish the details of such supplies of taxable goods or services or both in FORM GSTR-11 along with application for such refund claim.
Returns Under GST, Returns Under Goods and Service Tax
Who needs to file Return in GST regime ?
- Every registered dealer is required to file return for the prescribed tax period. A Return needs to be filed even if there is no business activity (i.e. Nil Return) during the said tax period of return;
- Government entities / PSUs , etc. not dealing in GST supplies or persons exclusively dealing in exempted / Nil rated / non –GST goods or services would neither be required to obtain registration nor required to file returns under the GST law.
- However, State tax authorities may assign Departmental ID to such government departments / PSUs / other persons and will ask the suppliers to quote this ID in the supply invoices for all inter-State purchases being made to them.
Must Read –
- GST Definition, Objective, Framework, Action Plan & Scope
- GST Registration – Procedure, Rules, Forms, Documents Required
- GST Registration Formats, Download GST Registration Forms
Salient Features of GST Returns
- Filing of returns would only be through online mode. Facility of offline generation and preparation of returns will also be available. The returns prepared in the offline mode will have to be uploaded.
- There will be a common e-return for CGST, SGST, IGST and Additional Tax.
- A registered Tax Payer shall file GST Return at GST Common Portal either by himself or through his authorised representative;
- There would be no revision of Returns. Changes to be done in subsequent Returns
Types of GST Returns
Eight different types of Returns are prescribed viz. GSTR 1 to GSTR 11; Types of taxpayers for every return and the periodicity of return for different categories of taxpayers is as follows..
GST Return Forms in Excel Format
|Form GSTR 1 & 1A||Click Here|
|Form GSTR 2 & 2A||Click Here|
|Form GSTR 3||Click Here|
GST Return Forms in PDF Format
All Forms are updated on 3rd June 2017 (03-06-2017)
|GSTR 1||Details of outwards supplies of goods or services||10th of the next month|
|GSTR-1A||Details of auto drafted supplies of goods or services|
|GSTR 2||Details of inward supplies of goods or services||15th of the next month|
|GSTR-2A||Details of supplies auto drafted from GSTR-1 or GSTR-5 to recipient|
|GSTR 3||Monthly return (other than compounding taxpayer and ISD)||20th of the next month|
|GSTR-3A||Notice to return defaulter u/s 46||N.A|
|GSTR 4||Quarterly return for registered persons opting composition levy||18th of the month next to quarter|
|GSTR-4A||Auto drafted details for registered persons opting composition levy||N.A|
|GSTR 5||Return for Non Resident Taxable Persons||Last day of registration|
|GSTR 5A||Details of supplies of online information and database access or retrieval services by a person located outside India made to non-taxable persons in India|
|GSTR 6||Return for Input Service Distributor (ISD)||15th of the next month|
|GSTR-6A||Details of supplies auto drafted from GSTR-1 or GSTR-5 to ISD.|
|GSTR 7||Return for Tax Deducted at Source||10th of the next month|
|GSTR 8||Statement for Tax Collection at Source||—-|
|GSTR 9||GST Annual Return||By 31st December of next FY|
|GSTR 9A||Simplified Annual return by Compounding taxable persons registered under section 8|
|GSTR 10||GST Final Return|
|GSTR 11||GST Inward Supplies Statement for UIN|
|TRP-1||Application for enrolment as Tax return preparer|
|TRP-2||Enrolment certificate as Tax return preparer|
|TRP-3||Show cause to as Tax return preparer|
|TRP-4||Order of cancelling enrolment as Tax return preparer|
|TRP-5||List of Tax return preparers|
|TRP-6||Consent of taxable person to Tax return preparer|
|ITC-1A||GST ITC Mismatch Report|
GST Return Process, E-Filing of GST Returns
- How to File GSTR 1, GST Return Filing Process at GST Portal
- How to File GSTR 2, GST Return Filing Process at GST Portal
- How to File GSTR 3, GST Monthly Return Filing Process at GST Portal
Download GST Practitioner Formats
|1||GST PCT – 1||Application for Enrolment as Goods and Service Tax Practitioner|
|2||GST PCT – 02||Enrolment Certificate for Goods and Service Tax Practitioner|
|3||GST PCT – 03||Show Cause Notice for disqualification|
|4||GST PCT – 04||Order of Rejection of Application for enrolment as GST Practitioner/ Or Disqualification to function as GST Practitioner|
|5||GST PCT – 05||Authorization/withdrawal of authorization of Goods and Service Tax Practitioner.|
GST Monthly Return Rules 2017
(1) Every registered person, other than a person referred to in section 14 of the Integrated Goods and Services Tax Act, 2017 or an Input Service Distributor or a non-resident taxable person or a person paying tax under section 10 or section 51 or, as the case may be, under section 52 shall furnish a return specified under sub-section (1) of section 39 in FORM GSTR-3 electronically through the Common Portal either directly or through a Facilitation Centre notified by the Commissioner.
(2) Part A of the return under sub-rule (1) shall be electronically generated on the basis of information furnished through FORM GSTR-1, FORM GSTR-2 and based on other liabilities of preceding tax periods.
(3) Every registered person furnishing the return under sub-rule (1) shall, subject to the provisions of section 49, discharge his liability towards tax, interest, penalty, fees or any other amount payable under the Act or these rules by debiting the electronic cash ledger or electronic credit ledger and include the details in Part B of the return in FORM GSTR-3.
(4) A registered person, claiming refund of any balance in the electronic cash ledger in accordance with the provisions of sub-section (6) of section 49, may claim such refund in Part B of the return in FORM GSTR-3 and such return shall be deemed to be an application filed under section 54.
(5) Where the time limit for furnishing of details in FORM GSTR-1 under section 37 and in FORM GSTR-2 under section 38 has been extended and the circumstances so warrant, return in FORM GSTR-3B, in lieu of FORM GSTR-3, may be furnished in such manner as may be notified by the Commissioner.
GST Annual Return
(1) Every registered person, other than an Input Service Distributor, a person paying tax under section 51 or section 52, a casual taxable person and a non-resident taxable person, shall furnish an annual return as specified under sub-section (1) of section 44 electronically in FORM GSTR-9 through the Common Portal either directly or through a Facilitation Centre notified by the Commissioner:
Provided that a person paying tax under section 10 shall furnish the annual return in FORM GSTR-9A
(2) Every electronic commerce operator required to collect tax at source under section 52 shall furnish annual statement referred to in sub-section (5) of the said section in FORM GSTR -9B
(3) Every registered person whose aggregate turnover during a financial year exceeds two crore rupees shall get his accounts audited as specified under sub-section (5) of section 35 and he shall furnish a copy of audited annual accounts and a reconciliation statement, duly certified, in FORM GSTR-9C, electronically through the Common Portal either directly or through a Facilitation Centre notified by the Commissioner.
GST Final Return
Every registered person required to furnish a final return under section 45, shall furnish such return electronically in FORM GSTR-10 through the Common Portal either directly or through a Facilitation Centre notified by the Commissioner.
Details of inward supplies of persons having Unique Identity Number
(1) Every person who has been issued a Unique Identity Number and claims refund of the taxes paid on his inward supplies, shall furnish the details of such supplies of taxable goods or services or both electronically in FORM GSTR-11, along with application for such refund claim, through the common portal either directly or through a Facilitation Centre notified by the Commissioner.
(2) Every person who has been issued a Unique Identity Number for purposes other than refund of the taxes paid shall furnish the details of inward supplies of taxable goods or services or both as may be required by the proper officer in FORM GSTR-11.
Click Here to Read all GST Rules 2017 (Final)
Must Read –
- GST Definition, Objective, Framework, Action Plan & Scope
- GST Current Tax Structure and proposed GST Regime
- Filing of GST Returns, Revision of return, Short Filing of Return
- Impact of GST in Indian Economy – Complete Analysis
- Tax Structure of GST, Taxation Structure of Goods and Service Tax
- Difference Between Present Tax Structure and GST Structure
- When will GST be applicable – GST Bill Passed in Rajya Sabha
- Why GST For India – Challenges for Success in India
- GST Return – Types of GST Returns, GST Return Forms, File GST Return
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