GST Return Filing Procedure – How to File GST Returns Online

  • Blog|GST & Customs|
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  • By Taxmann
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  • Last Updated on 24 December, 2020
With the introduction of Goods & Service Tax, taxpayers are now required to fulfill a set of compliances which mandates them to file multiple returns for each Financial Year. Some of these are monthly requirements where details regarding invoices raised as well as received has to be filed with the GSTN. GSTN will act as a repository of data for the taxpayers which can be accessed in future. 
 
Helping you with a better understanding of the procedure of GST return filing, let us start with the basic comprehension of the concepts pertaining to the newly rolled out Indirect tax of Goods & Service Tax.
 

What are GST Returns?

Returns are a set of forms in pre-approved format of reporting. This makes provision of required details easier for the taxpayers for a complete disclosure. Each form has been designed to ensure a complete disclosure of every transaction made between buyers and sellers.  

Who has to file GST Returns?

Every taxpayer in the purview of Goods & Service Tax has to file returns as mandated by the Department.  

Types of Returns under GST:

1. GSTR 3B:

 

To ease the process of migration of taxpayers to the new tax regime from the previous ones, Government introduced an interim return form of GSTR 3B for the month of July and August. It was more in line of self-declaration where taxpayers can list out the invoice details for the first two months. 

2. GSTR 1:

 

This form is to provide the details of the outward supplies of goods and services to the Department. It has to be filed by the 10th of every following month. This forms the base of the further submission of forms in the month. 

3. GSTR 2A: 

 

This is an auto-populated form which allows the recipients to see and check the details filed by the supplier. 

4. GSTR 2:

 

This form provides the details of the inward supplies of good and services as approved and ratified by the recipient of the goods or services. This has to be filed by 15th of the following month. 

5. GSTR 1A:

 

This is an auto-populated form that gets generated after the filing of GSTR 2 on every 15th of the following month. It reflects the changes made by the recipient and goes to the supplier who either accepts or rejects those changes. 

6. GSTR 3:  

 

This is the auto-populated form which contains all the details filed under GSTR 1 & GSTR 2. This would allow the department to calculate the tax payable after taking into consideration of Input Tax Credit availability.   

7. GSTR 4A:

 
This form is for those taxpayers who have opted for Composition Scheme. It is generated on a quarterly basis and contains the details of the inward supplies as reported in GSTR 1. 
 

8. GSTR 4:

 

This form contains the details furnished in the auto-populated form of outward details. It has to be filed by the 18th of the following month after each quarter.   

9. GSTR 5:

 

This form has to be filed by the Foreign Non-Resident Taxpayer providing the details of outward supplies, imports, tax paid, input tax availed, if any, and if there is any remaining stock. This is a monthly submission form which needs to be filed by 20th of the following month.  

10. GSTR 6A:

 
This form is generated on 11th of the following month after supplier has filed its GSTR 1. This is an auto-populated form generated for the Input Service Provider.
 

11. GSTR 6:

 

Once the details mentioned in GSTR 6A are accepted and ratified, GSTR 6 is generated and filed by the Input Service Provider on 13th of the month.  

12. GSTR 7:

 

It is the form for submission of details of Tax deductions made in the month. It needs to be filed on 10th of the following month.  

13. GSTR 7A:

 
It is a TDS certificate generated once GSTR 7 is filed by the Tax Deductor. It is for record keeping purpose by the assesse.
 

14. GSTR 8:

 

This return contains all the supplies made by the e-commerce seller. It also contains details of the Tax deducted at source. This form need to e filed at 10th of the following month.  

15. GSTR 9:

 

This is an annual return which needs filing by every taxpayer by 31st of the following financial year. It contains the details of all 12 GSTR 3 filed through the financial year.  

16. GSTR 9A:

 
This is the annual return to be filed the taxpayers who have opted for composition of tax. It also has to be filed by 31st December of the coming financial year and comprises of details filed under the quarterly returns. 
 
Upon non-compliance, penalty and late fees for not filing return on time are levied. The interest is levied at a rate of 18% pa. There is also a late fee of ₹100 per act. So, ₹100 for CGST and ₹100 for SGST, so cumulatively it comes out to be ₹200 of a fine per day, upto a maximum of ₹5000. However, there is no late fee on IGST. 
 
GST Return Filing Process might look elaborate, but with the help of secure GST software, it can be simplified up to maximum extent.  
 

Disclaimer: The content/information published on the website is only for general information of the user and shall not be construed as legal advice. While the Taxmann has exercised reasonable efforts to ensure the veracity of information/content published, Taxmann shall be under no liability in any manner whatsoever for incorrect information, if any.

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