GST Return Filing Online : Complete Guide

GST Return Filing Online : Complete Guide


Every new GST taxpayer has one question in their mind, How to file a gst return online? And what are the procedures to pay it. So just don't worry in this blog article we will provide a complete guide on GST Return File Online.

Goods and Services Tax (GST) has simplified the method of tax return filing by incorporating details about products & services from the sellers and buyers. The GST Council, together with the Ministry of Finance, developed a Goods and Services Tax Network (GSTN) mechanism where taxpayers duly report all the details about invoices, purchases & sales dates, price, locations, etc.

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What is GST Return?


Every business registered under GST has to show the tax paying report to the government known as Goods and Services Tax Return (GSTR).

Under the GST returns, taxpayers operating their corporations and enterprises across India are responsible for filing GST returns as recommended by the GST Council and the indirect tax department of India, whether it is done interstate or intrastate. GST return is the filing of taxes according to the slabs and eligibility requirements through GSTR forms.

Types of GST Return Forms


Check below table to know about gst returns form and its due date.

GST Return Form Description Filling Due Date

GSTR-1

Details of outward supplies of taxable goods and/or services affected.

Monthly

11th* of the next month with effect from October 2018 until September 2020.

*Previously, the due date was 10th of the next month.

Quarterly 

(If opted)

End of the month succeeding the quarter.

GSTR-2

Suspended from September 2017 onwards

Details of inward supplies of taxable goods and/or services effected claiming the input tax credit.

Monthly

15th of the next month.

 

GSTR-3

Suspended from September 2017 onwards

Monthly return on the basis of finalisation of details of outward supplies and inward supplies along with the payment of tax.

Monthly

20th of the next month.

 

GSTR-3B

Simple return in which summary of outward supplies along with input tax credit is declared and payment of tax is affected by the taxpayer.

Monthly

Staggered^ from the month of January 2020 onwards*

*Previously 20th of the next month for all taxpayers.

^20th of next month for taxpayers with an aggregate turnover in the previous financial year more than Rs 5 crore.

For the taxpayers with aggregate turnover equal to or below Rs 5 crore, 22nd of next month for taxpayers in category X states/UTs and 24th of next month for taxpayers in category X states/UTs 

  • Category X: Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana or Andhra Pradesh or the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands and Lakshadweep.
  • Category Y: Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha or the Union Territories of Jammu and Kashmir, Ladakh, Chandigarh and New Delhi.

CMP-08

Statement-cum-challan to make a tax payment by a taxpayer registered under the composition scheme under section 10 of the CGST Act (supplier of goods) and CGST (Rate) notification no. 02/2019 dated 7th March 2020 (Supplier of services)

Quarterly

18th of the month succeeding the quarter.

GSTR-4

Return for a taxpayer registered under the composition scheme under section 10 of the CGST Act (supplier of goods) and CGST (Rate) notification no. 02/2019 dated 7th March 2020 (Supplier of services).

Annually

30th of the month succeeding a financial year.

GSTR-5

Return for a non-resident foreign taxable person.

Monthly

20th of the next month.

GSTR-6

Return for an input service distributor to distribute the eligible input tax credit to its branches.

Monthly

13th of the next month.

GSTR-7

Return for government authorities deducting tax at source (TDS).

Monthly

10th of the next month.

GSTR-8

Details of supplies effected through e-commerce operators and the amount of tax collected at source by them.

Monthly

10th of the next month.

GSTR-9

Annual return for a normal taxpayer.

Annually

31st December of next financial year.

GSTR-9A

Annual return to be filed by a taxpayer registered under the composition levy anytime during the year.

Annually

31st December of next financial year.

GSTR-9C

Certified reconciliation statement

Annually

31st December of next financial year.

GSTR-10

Final return to be filed by a taxpayer whose GST registration is cancelled.

Once, when GST registration is cancelled or surrendered.

Within three months of the date of cancellation or date of cancellation order, whichever is later.

GSTR-11

Details of inward supplies to be furnished by a person having UIN and claiming a refund

Monthly

28th of the month following the month for which statement is filed.


How To File GST Return Online?


You can easily file GST Return Online by following this 5 simple and easy steps:

Step 1: Visit to File GST Return.

Step 2: Fill all the details in GST Return Application Form

Step 3: Make the Online payment for your filed application.

Step 4: Your return Application will be preceded by one of our executives.

Step 5: Within a few hours you will get the confirmation message of gst return filing on your registered email address.

I hope so all your queries about GST Return gets answered in this article.

If you have any further queries then you can feel free to reach us @gstregistrations.org and will contact you soon.

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