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GST Return filing – Meaning, Types, and Process

Every Registered company must file GST returns monthly, quarterly, or annually based on the type of business in order to avoid any penalties. They have to file returns through the GST portal of the government of India by providing details about transactions and taxes collected and paid.
In this context we are going to look at the meaning of GST returns, eligibility criteria for GST return, types of forms available for filing GST, penalties levied on individuals for the delay in payment, and lastly some questions related to the main topic.

What is GST Return?

It is a document that includes information to be filed such as purchases, sales, tax paid on purchases, and tax received from sales. After filing your GST returns, you must pay the required amount as tax to the government.

Who Should Pay GST Return?

Business entities who are registered under the GST system are eligible to pay GST returns. The business that conducts activities such as sales, purchases, tax on sales, and GST paid on purchases must file GST returns

How many Types of GST returns?

GST filing in India can be categorized into 11 types such as

GSTR-1 form

It has to be filed by a registered supplier, which includes details of the supplies of goods and services. The buyer has to confirm the form which contains details related to purchase such as, 

  • Name of your business, the period for which returns are filed, Goods and Services Taxpayer Identification Number (GSTIN).
  • Invoices of previous month tax paid.
  • Information regarding advance received for delivering goods in a future date.
  • Revision in sales invoices from the previous tax invoices.

GSTR-1 has to be filed monthly and every 10th of the following month

GSTR 2 form

It has to be filed by a registered individual with details of the invoices of goods and services.The structure will contain subtleties, for example,

  • Name of business, a period for which the return is filed, Goods and Services Tax Identification Number (GSTIN).
  • Invoices and its taxes from last month
  • Advance received by a supplier to deliver goods on a future date.
  • Revision in outward sales invoices from the old tax periods.

It has to be filed by the 15th of the following month and it is a monthly basis

GSTR 3 form

It has to be filed by a registered taxpayer with details that are automatically generated from GSTR-1 and GSTR-2 returns forms. The taxpayer has to verify and make any modifications required. The form will contain the following details:

  • Information about Input Tax Credit, liability, and cash ledger.
  • Information about the tax paid under CGST, SGST, and IGST.
  • Can also claim amount of excess payment or request to carry forward the same.

GSTR-3 form

It is filed on monthly basis and has to be filed by the 20th of the following month

GSTR 4 form

This form is for that taxpayer who has been chosen the Composition Scheme. Small businesses having turnover up to Rs.75 lakh are eligible for the Composition Scheme. Taxpayers under this scheme for not have an input tax credit facility. It contains the following details:

  • The total value of supply made before filing returns.
  • Information about tax payment.
  • Purchase invoice.

GSTR-4 form

It has to be filed by the 18th of the following month on a quarterly basis

GSTR 5 form

GSTR-5 form is for registered non-resident individuals. This form will contain the  details such as,

  • Name and address of the taxpayer, GSTN
  • Information regarding inward and outward supply.
  • Information about the import of goods.
  • Import of services.
  • Subtleties of credit or charge notes, shutting supply of merchandise, and discount guaranteed from cash record.

GSTR-5 has to be filed by the 20th of the following month and it is on a monthly basis

GSTR 6 form 

  • This form should be filed by all taxpayers who are registered as Input Service Distributors. It contains,
  • Name and address of the taxpayer, GSTIN.
  • Details of input credit distributed.
  • Supplies received from registered persons.
  • The input credit received.
  • Details regarding inward supplies will be automatically generated from GSTR-1 and GSTR-5 return forms.
  • Information regarding the receiver of input credit  GSTIN.
  • Details of credit or debit notes.
  • Input tax break got, input tax reduction returned, and input tax break circulated as SGST, CGST, and IGST.

GSTR-6 should be filed by the 13th of the following month and it is a monthly basis

GSTR 7 form

It must be documented by completely enrolled citizens who are needed to deduct charge at source under the GST rule. This structure will contain the accompanying:

  • Name and address of the citizen, GSTIN, and time of return.
  • TDS details and amendments in the invoice.
  • The amount of TDS will be auto-generated.
  • Refunds received from Electronic Cash Ledger will be auto-generated.
  • It is filed on monthly basis and on the date of the 10th of the subsequent month.

GSTR 8 form

This has to be filed by all e-business operators who are required to pay tax under the GST system. This form will contain details of supplies  and the amount of tax including other details such as, 

  • Name and address of the taxpayer, GSTIN.
  • Supply details made to registered persons.
  • Details of supplies made to unregistered persons.
  • Details of Tax Collected at Source.
  • TDS liability will be auto-generated. 

GSTR-8 has to be filed by the 10th of the following month and it is on monthly basis

GSTR 9 form

GSTR-9 structure is documented by ordinary citizens with subtleties of all pay and consumption for the year. This detail will be regrouped with the monthly returns. The taxpayer can make any modifications to the information provided if required. GSTR-9 has to be filed by 31st December of the following financial year along with the audited copies of the accounts.

GSTR 10 form 

GSTR-10 should be filed by the taxpayer who opts for cancellation of GST registration. This form will contain the following details, 

  • Application Reference Number (ARN).
  • Date of cancellation of GST registration.
  • Unique ID of cancellation 
  • Date of cancellation 
  • Closing stock details including the amount of tax payable on closing stock.

GSTR-10 Final return form to be documented within 90 days from the date of withdrawal

GSTR 11 Form

This form should be filed by every person for whom Unique Identification Number (UIN) has been issued and claims refund of taxes paid on inward supplies. This structure will contain the accompanying subtleties:

  • Government entity name, UIN, and withdrawal period.
  • All inward purchases from a GST-registered supplier will be auto-populated.

Based on the details mentioned above, the tax refund will be done.
Form GSTR-11 has to be filed on the 28th of the month following the month in which the supply was received.

How to file GST return?

Every person registered under the GST system has to file a GST return, be it a manufacturer or a consumer, all persons have to file a GST return. The process is online, can be filed with GSTN using any software in your device which will automatically generate the information on the GST return form. Below are the steps to file your GST return,

  1. You need to go to the GST Portal.
  2. You will receive a 15 digit GST identification number as per your state and PAN number.
  3. Select the financial year and the type of return you have to pay.
  4. You have to upload all the invoices.
  5. After uploading the challan, you have to file the outgoing return, inward return, monthly return. If an error occurs you can fix it.
  6. Then, at that point, click on submit at the lower part of the page.
  7. After submission, you have to click on the payment of tax option and pay the required tax.
  8. You can also file GST along with DISC and EVC, select an option click on proceed.

These steps were to be taken for filing GST returns


What is the Penalty for late payment of GST return?

If a registered taxpayer delays the payment of GST, he should pay the penalty for the delay as per the GST rules. There will be a penalty of ?100 on CGST and ?100 on SGST, so a total of ?200 per day subject to a maximum of ?5000. No additional amount is required to be paid to IGST for delayed payment. The taxpayer may have to pay an additional 18% p.a. in addition to the late fee.


Some Frequently Asked Questions Regarding GST Returns

What is GST Nil Return Filing?

This means that the taxpayer has to pay the tax even if he has not done any transaction. It is mandatory to give zero returns. It should be filed for both GDTR-1 and GSTR-3B in the official portal. The penalty for late payment has now been changed from ?200 per day to ?20 per day (?10 for CGST and ?10 for IGST).

What is the fee for filing a GST return?

The prescribed fees for filing GST returns are,

  • ?500 for filing nil GST return.
  • ?2000 for other GST return filing.

How to file GST Nil Return through SMS?

Yes, You Can File Nil GST Return Through SMS, Follow These Simple Steps
To activate the SMS facility first you should send an SMS to 14409 by typing 'NIL(space)R1(space)GSTIN(space)tax period in MMYYYY' from your registered mobile number. You will then receive a 6 digit verification code which is valid for 30 minutes.
You will then need to confirm Nil GSTR-1 with the verification code by sending an SMS in the form 'CNF (space) R1 (space) code'. This step must be completed within thirty minutes of receiving the verification code.

GST Annual Return Filing

You can file an annual GST return through Form GSTR-9, any individual or company is eligible to file an annual return, you should provide details like inward and outgoing sales and purchase invoices, your monthly return, and the same The return should be filed along with the audited accounting report on 31st December of every financial year.

How to check GST return status?

After payment of tax, you will be directed to a page that has acknowledgment of payment, you will get an Application Reference Number (ARN) which is a unique number given to the applicant to check his/her GST return status. You can check the official website of the Government of India by logging in, then clicking on services, then going to returns, and clicking on the track return status.

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