GST Returns Types, Return Forms, How to File in Online, and Information related to GST Return Filing

Updated: Sep 21,2019 11:35 IST

GST Returns Types, Return Forms, How to File in Online, and Information related to GST Return Filing
GST Returns is a mandatory process for all those who are registered under GST and eligible to pay their taxes on their business holdings. GST Returns are filed under various categories based on the business type or individual, etc. GST Return filing is quite a tiresome process, do check the article and be clarified of the process.

An Overview of GST Returns

Tax returns are filed by the business holding entities and other eligible taxpayers for a very long time. After the introduction of Goods and Services Tax or GST, tax returns are filed under GST Returns. GST Return filing is nothing but the details of the income are filed with tax administrative authorities and this is used to calculate the tax liabilities. Any business has to file three monthly tax return and one yearly tax return and of the three monthly return filed, one is filed manually and other to are auto-populated based on the first return filed. A registered business under GST has to file GST Return under Purchases, Sales, Output GST (On Sales) and Input Tax Credit (GST on purchases).

What are the Types of GST Returns?

GSTR-1

Monthly Statement of Outward Supplies to be furnished by all normal and casual registered taxpayers making outward supplies of goods and services or both and contains details of outward supplies of goods and services

GSTR-2

Monthly Statement of Inward Supplies to be furnished by all normal and casual registered taxpayers making inward supplies of goods and services or both and contains details of inward supplies of goods and services

GSTR-3

A simplified summary return and the purpose of the return is for taxpayers to declare their summary GST liabilities for the tax period and the discharge of these liabilities in a timely manner

GSTR-4

An auto-drafted and read only form and is auto created on basis of data from the saved/submitted/filed Form GSTR-1/5 and filed Form GSTR-7 of the taxpayers, where composition dealer is the recipient.

GSTR-5

A return to be filed by all Non- Resident Taxpayer in cases he doesn’t wish to avail ITC on local procurements

GSTR-6

A monthly return to be filed by all the Input Service Distributor’s (ISD) for distribution of credit (ITC) amongst its units.

GSTR-7

Returns filed by a Tax Deductor

GSTR-8

Returns to be filed by an e-Commerce Portal

GSTR-9

Registered Taxable Person

What is the Filing Procedure of GST Returns?

GST Return of each type are to be filed at different time period and each type of return filed follows a different procedure and required different set of information. Details on GST Return filing for each type is explained in the official site, check the link for GST Return Filing Procedure.

What are the Steps to Check e-Filed Returns?

All business people, manufacturer, professionals and others who fall under the category of GST should file the returns before the specified due dates. The steps to check the already filed returns are listed below.
  • Once your GST Return has been filed, once can check the all the previous filing done in online through e-Filed Returns. The steps to check e-Filed Returns are given below
  • Access the https://www.gst.gov.in/ URL. The GST Home page is displayed.
  • Login to the GST Portal with valid credentials.
  • Click the Services > Returns> View e-Files Returns command.
  • Select the Financial Year, Return Filing Period and Return Type from the drop-down list.
  • Click the SEARCH button.
  • The search results are displayed. You can click the View link to view the return.

How to Track the Status of GST Returns?

  • One can also track the status of the GST Return filed in Online and dont need to pop in and out of GST Return Filing office to know their GST Return status. The steps to check the status in Online is given below
  • Access the https://www.gst.gov.in/ URL. The GST Home page is displayed.
  • Login to the GST Portal with valid credentials.
  • Click the Services > Returns> Track Return Status command.
  • If you have the ARN Number
    • In the ARN field, enter the ARN received on your e-mail address when you submitted the return.
    • Click the SEARCH button
  • To check using Return Filing Period
    • Select the Submission Period of the return using the calendar.
    • Click the SEARCH button.
  • To check using the status
    • Select the Status of the return from the drop-down list.
    • Click the SEARCH button.

What is the Due Dates for Filing of GST Returns?

For each category of GST Returns, the due date for filing varies. Filing GST returns before the due dates helps to avoid penalties. The due dates for GST returns along with the details which are to be filed are listed in the below table and the due dates are subject to changes.

 

GST

Due Date

Frequency

Particulars to be furnished

GSTR- 1

10th of next month

Monthly

Details of outward supply of taxable goods and services

GSTR- 2

15th of next month

Monthly

Details of inward supply of taxable goods and services affected claiming input tax credit

GSTR- 3

20th of next month

Monthly

Monthly return of outward and inward supply of goods with calculated amount of tax

GSTR- 4

18th of month succeeding quarter

Quarterly

Return for compounding taxable person

GSTR- 5

20th of next month

Monthly

Returns for NRI taxable person

GSTR- 6

13th of next month

Monthly

Returns for input service distributer

GSTR- 7

10th of next month

Monthly

Returns for authorities deducting tax at source

GSTR- 8

10th of next month

Monthly

Details of supplies through e-commerce and amount of tax collected

GSTR- 9

31st Dec of next financial year

Annually

Annual return

GSTR- 10

Within three months of date of cancellation

Once when registration is cancelled or surrendered.

Final return

GSTR- 11

28th of the month, following the month for which the statement was filed

Monthly

Details of inward supplies of person having UIN and claiming refund

What is the Penalty for Late Filing of GST Returns?

GST Returns are to be filed at the stipulated time and any delay will make one liable to pay both the interest and late fee. Interest is 18% per annum. It has to be calculated by the taxpayer on the amount of outstanding tax to be paid. Earlier the late fee would be Rs.100/day on SGST and CGST calculating to about Rs. 200/day and no late fee will be charged on IGST. The late fee has been revised and late fee on GSTR-1, GSTR-3B, GSTR-4, GSTR-5 and  GSTR-5A will be Rs. 50 per day of delay and Rs. 20 per day of delay for nil returns. Late fee for GSTR-5A will be total of Rs. 200 per day of delay and Rs. 100 per day of delay for NIL return.

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