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The Government has tried to simplify the GST return filing process to a large extent by providing an integrated platform for buyers and sellers to furnish the details of invoices, purchases, debit notes, credit notes, etc. However, due to frequent changes, the process of filing GST returns has become complicated for taxpayers.
This blog will give you an insight into GST Returns, their various types, applicability, due dates, penalties, and the filing process.
Every taxpayer registered under the GST laws is required to file GST returns for every GSTIN it is registered for. GST returns are required to be filed monthly, quarterly, or annually by the registered taxpayers on the GST portal, based on the type of taxpayer and its turnover.
As discussed previously, the number and types of GST return to be furnished by a taxpayer depend on the type of registered taxpayer. This includes regular taxpayers, composition taxable persons, e-commerce operators, TDS deductors, non-resident taxpayers, Input Service Distributors (ISD), and casual taxable persons.
There are a total of 22 GST returns prescribed under the GST norms, out of which only 11 GST returns are active, 3 are suspended, and 8 are view-only GST returns. Let us get an in-depth overview of the different types of GST returns.
Type of GST Return Form
GSTR-1 is to be filed by a regular taxpayer & casual taxpayer, to furnish the details of tax invoices, debit notes, and credit notes issued for the supplies made. Frequency is monthly for turnover above 5 Cr in the preceding year & quarterly for others. Taxpayers eligible for quarterly filing can opt for monthly filing.
Nil returns must be filed even in case there are no transactions in a month/ quarter.
11th of the next month
(Under QRMP Scheme)
13th of the month following the quarter
GSTR-2A and GSTR-2B are not returns, but view-only GST return documents for the recipient /buyer, that contains information on tax invoices, debit notes, and credit notes issued for the supplies made by the supplier, including casual taxable persons.
ITC shall be claimed on the basis of invoices reflected in GSTR-2A/2B. There are restrictions in claiming ITC if the invoices are not reflected in GSTR-2A/GSTR-2B of the recipient.
GSTR-3B is a summary return of outward supplies and ITC claimed, besides the payment of tax. It is to be filed by regular and casual taxpayers.
Nil returns must be filed even in the case of no transactions in a month/ quarter. Nil returns can be filed even by SMS.
20th of the next month
22nd or 24th of the month succeeding the quarter
A Composition taxpayer has to pay self-assessed tax through CMP-08.
Nil returns can be filed even by SMS.
18th of the month succeeding the quarter
Annual Return to be filed by Composition person.
30th of the month succeeding a financial year
GSTR-5 is to be filed by non-resident taxpayers registered under GST who carry out business activities in India.
13th of the next month.
GSTR-5A is to be filed by non-resident Online Information and Database Access or Retrieval Services (OIDAR) providers
13th of the next month
GSTR-6 is furnished by an Input Service Distributor (ISD) with the details of ITC received and distributed. Further, the details of the documents issued for the distribution of ITC and the manner of distribution are also to be mentioned in GSTR-6.
GSTR-7 shall be filed by persons who are required to deduct TDS under GST with details of the TDS deducted, liability payable, liability paid, and TDS refund claimed.
10th of the next month
GSTR-8 is to be filed by e-commerce operators registered under GST containing details of the supplies made through e-commerce platforms and the TCS collected.
GSTR-9 contains the details of outward supplies and the inward supplies made and received during the financial year, to be furnished by the regular taxpayer having turnover above Rs 2 Cr in the preceding year.
It also contains the details of supplies reported under every HSN code, along with the summary of taxes payable and paid.
31st December of the next financial year.
GSTR-9A is a suspended annual return that was earlier filed by composition taxpayers, for a consolidation of all the quarterly returns filed during that financial year.
GSTR-9C is an annual reconciliation statement that is to be filed by regular taxpayers registered under GST with an annual turnover above Rs.5 Cr in the preceding year. Now return is NOT to be certified by a Chartered Accountant/Cost & Management Accountant.
GSTR-10 is the Final Return to be filed after the cancellation of GST registration.
On the surrender or cancellation of GST registration
Within three months of the date of cancellation or the date of cancellation order, whichever is later.
GSTR-11 is filed by the persons who have been issued a Unique Identity Number (UIN) to get a refund under GST, containing details of inward supplies received and refund claimed.
28th of next month.
ITC-04 statement is to be filed by a principal/ job worker to furnish the details of goods sent or received back.
Turnover in the preceding year above 5cr, ITC-4 to be filed in 25 days from the end of the half year.
For turnover up to 5 Cr in the preceding year, to be filed for the year by 25 April of next FY.
The late fee for GSTR-1 is Rs. 20 per day for Nil return & Rs. 50 per day in other cases. The maximum late fee is Rs. 10,000.
The late fee for GSTR-3B is Rs. 25 per day for Nil return & Rs. 25 per day in other cases. The maximum late fee is Rs. 10,000.
Now that we have a clear understanding of the various types of GST returns, let us understand the online filing process of GST returns over the government portal.
The online process to file GSTR
Step 1: Log in to the GST portal and click on the "Services" tab on the GST dashboard.
Step 2: Select the "Returns Dashboard” option on the "Services" menu.
Step 3: Select the "Financial Year" and the "Return Filing Period" and then click on the "Search” option.
Step 4: Separate sections of GST returns will appear. Now select the “Prepare Online” option, and choose the GST return to be filed.
Step 5: Enter the required details in the online GSTR form and save the details on completion
Step 6: Click on the “Submit” option and make the online GST payment using the appropriate challan.
Step 7: The message "Filing Successful" will be displayed post the successful submission of GSTR, along with the ARN (Acknowledgement Reference Number). This ARN shall be used for further reference.
Process of filing GSTR with Web-GST