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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.

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..

ReturnForDue Date 
GSTR 1Outward supplies made by taxpayer (other than compounding taxpayer and ISD)10th of the next month
GSTR-1ADetails of outward supplies as added, corrected or deleted by the recipient
GSTR 2Inward supplies received by a taxpayer (other than a compounding taxpayer and ISD)15th of the next month

 

GSTR-2ADetails of inward supplies made available to the recipient on the basis of FORM GSTR-1 furnished by the supplier
GSTR 3Monthly return (other than compounding taxpayer and ISD)20th of the next month
GSTR-3ANotice to a registered taxable person who fails to furnish return under section 27 and section 31
GSTR 4Quarterly return for Compounding Taxpayer18th of the month next to quarter
GSTR-4ADetails of inward supplies made available to the recipient registered under composition scheme on the basis of FORM GSTR-1 furnished by the supplier
GSTR 5Periodic return by Non-Resident Foreign TaxpayerLast day of registration
GSTR 6Return for Input Service Distributor (ISD)15th of the next month
GSTR-6ADetails of inward supplies made available to the ISD recipient on the basis of FORM GSTR-1 furnished by the supplier
GSTR 7Return for Tax Deducted at Source10th of the next month
GSTR-7ATDS Certificate
GSTR 8Statement for E-Commerce Operators—-
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

GST Return Process, E-Filing of GST Returns

Normal/ Regular Tax Payers

  • Normal / Regular taxpayers (including casual taxpayers) would have to file
    • GSTR-1 (details of outward supplies)
    • GSTR-2 (details of inward supplies) and
    • GSTR-3 (monthly Return) for each registration.
    • GSTR-9 (Annual return)
  • Normal / Regular taxpayers with multiple registrations (for business verticals) within a State would have to file GSTR-1, GSTR-2, GSTR-3 and GSTR-9 (Annual return) for each of the registrations separately.
  • A separate reconciliation statement, duly certified by a Chartered Accountant, will have to be filed by those taxpayers who are required to get their accounts audited under section 44AB of Income Tax Act 1961

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 registered person whose aggregate turnover during a financial year exceeds one 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-9B, 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.

Compounding Tax Payers

Compounding taxpayers would have to file a quarterly return called GSTR-4. Taxpayers otherwise eligible for the compounding scheme can opt against the compounding and file monthly returns and thereby make their supplies eligible for ITC in hands of the purchasers. Compounding taxpayer will also file a simple Annual return (GSTR-9)

Casual/ Non – Resident Taxpayers

  • Casual/ Non – Resident Taxpayers (other than foreigners) would have to file GSTR-1, GSTR-2 and GSTR-3 returns for the period for which they have obtained registration. The registration of Casual/Non –Resident taxpayers will be done in the same manner as that of Normal / Regular taxpayers.
  • Non- Resident Taxpayers (foreigners) would be required to file GSTR-5 return for the period for which they have obtained registration within a period of seven days after the date of expiry of registration. In case registration period is for more than one month, monthly return(s) would be filed and thereafter return for remaining period would be filed within a period of seven days as stated earlier. For these taxpayers the registration format to be used will be the same as that for UN Bodies/Embassies

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8 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

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