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Returns Under GST, How to File GST Return, GST Return – All Formats

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 –

MonthGSTR – 3BGSTR -1GSTR – 2 (auto populated from GSTR-1)
July, 201720th August1 st – 5 th September*6 th–10th September
August, 201720th September16th -20th September21st -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 Monthly 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

GST Return Process

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.

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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

FormDownload link
Form GSTR 1 & 1AClick Here
Form GSTR 2 & 2AClick Here
Form GSTR 3Click Here

GST Return Forms in PDF Format

All Forms are updated on 3rd June 2017 (03-06-2017)

ReturnForDue Date 
GSTR 1Details of outwards supplies of goods or services10th of the next month
GSTR-1ADetails of auto drafted supplies of goods or services
GSTR 2Details of inward supplies of goods or services15th of the next month
GSTR-2ADetails of supplies auto drafted from GSTR-1 or GSTR-5 to recipient
GSTR 3Monthly return (other than compounding taxpayer and ISD)20th of the next month
GSTR-3ANotice to return defaulter u/s 46N.A
GSTR 4Quarterly return for registered persons opting composition levy18th of the month next to quarter
GSTR-4AAuto drafted details for registered persons opting composition levyN.A
GSTR 5Return for Non Resident Taxable PersonsLast day of registration
GSTR 5ADetails 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 6Return for Input Service Distributor (ISD)15th of the next month
GSTR-6ADetails of supplies auto drafted from GSTR-1 or GSTR-5 to ISD.
GSTR 7Return for Tax Deducted at Source10th of the next month
GSTR-7ATDS Certificate
GSTR 8Statement for Tax Collection at Source—-
GSTR 9GST Annual ReturnBy 31st December of next FY
GSTR 9ASimplified Annual return by Compounding taxable persons registered under section 8
GSTR 10GST Final Return
GSTR 11GST Inward Supplies Statement for UIN
TRP-1Application for enrolment as Tax return preparer
TRP-2Enrolment certificate as Tax return preparer
TRP-3Show cause to as Tax return preparer
TRP-4Order of cancelling enrolment as Tax return preparer
TRP-5List of Tax return preparers
TRP-6Consent of taxable person to Tax return preparer
ITC-1AGST ITC Mismatch Report

Download GSTR 1 & 1A Form in Excel Format

GST Return Process, E-Filing of GST Returns

Download GST Practitioner Formats

S.NoForm NoDescription
1GST PCT – 1Application for Enrolment as Goods and Service Tax Practitioner
2GST PCT – 02Enrolment Certificate for Goods and Service Tax Practitioner
3GST PCT – 03Show Cause Notice for disqualification
4GST PCT – 04Order of Rejection of Application for enrolment as GST Practitioner/ Or Disqualification to function as GST Practitioner
5GST PCT – 05Authorization/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)

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If you have any query or suggestion regarding “Returns Under GST, Returns Under Goods and Service Tax” then please tell us via below comment box….

16 comments

  1. If we carefully see structure of GSTIN# ( 2C-State Code,10C-PAN,1C-Verticle#,1C-Blank,1C-Checksumdigit).
    There is no way we can identify the Supplier/Customer by given GSTIN# to whom we are dealing with
    say SEZ, Taxpayer, Composition Dealer, TDS/TCS deductor, Aggregator, E-commerce operator etc. Now each Taxpayer have to update it’s own masters in ERP. GSTN would have taken care in GSTIN# itself by abbreviating and fitting it in GSTIN# itself. That means Each taxpayer have to give a call & ask these details to all his Suppliers & customers.

  2. what is the due dates in GST Act for VAT & other taxpayers, who are already ragistered with those act (VAT, Service Act, etc.)?

    • DEEPAK BHOLUSARIA

      There is no difference in migrated tax payers and new tax payers. Due date of filing is same for both types. However in case of composition dealer (migrated or non-migrated), returns shall be filed quarterly.

  3. WHAT ABOUT NIL PURCHASE OR NIL SALE ?

  4. p. srinivasa rao

    give me some sums with example with returns wise

  5. Thanks a lot for this valuable information in a very organized way

  6. CA Satheesha B B

    whether GST service provider is mandatory for filing of GST return

    What is the minimum cost to keep complied with GST registration if no transaction in on emonth ??

  7. WHO CAN PRECTISE UNDER GST TAX ADVOCATE-CONSULTANT-OR C.A

  8. Whether form c,d, and forrm e1,e2 are continue in GST as VAT????

  9. H S MANJUNATHA GSTP

    THANKS FOR LOT OF YOUR SERVICE FOR GST

  10. pardeep kumar jain

    thank for very quick your gst all india promulgate in 1july 2017.

  11. We, a small consultancy business was registered under Service Tax 12 years ago when the threshold limit was Rs 10 Lakhs. Our annual turn over continues to be less than Rs 20 Lakhs, which is the new threshold for GST Registration. Should we register for GST or are we exempted since our turn over is less than Rs 20 Lakhs?

  12. How the interstate goods purchased and return takes place is it called reverse charge and cst goods purchased before gst era and returned after gst period what is the treatment?

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