How to file GST returns in India?

  • April 21, 2018
  • Registrationwala
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After the introduction of GST in India from 1st July 2017 every registered taxpayer is required to file the GST returns by the due dates in order to avoid levy of hefty penalty and fines.In this blog we have explained the complete aspects of GST returns including the meaning of GST return, their type, and procedure to file GST returns.

“One nation one Tax” is the basic motive behind the introduction of GST regime in India. With the introduction of GST, the government of India has made an attempt to streamline the taxation system of the country. Under the GST regime, the detailed information regarding the transactions is required to be submitted by the registered taxpayers. Moreover, under the new regime more stringent compliances are prescribed to avoid tax evasion. To ensure that taxpayers are compliant with the regulations made the provision of hefty penalties and fines are also made by the Government.

To promote the ease of doing business in India the ministry of finance has developed a widespread IT system facilitating the recording of invoices and data of taxpayers at one place. Further, under the GST regime, the taxpayers can easily obtain GST registration, file returns and upload invoices on the online portal of Goods and service tax.

What is GST return?

GST return is a document containing the details of the sales and purchase undertaken by the taxable person. Every registered taxpayer is required to file these with the department within the specified due dates. The concept of GST returns has been crafted to make sure that all the transactions match with each other and there is no transaction left unnoticed.

There are multiple types of GST returns depending upon the category of the taxpayer that is required to be filed by registered taxpayers. Let us take a brief look at them-

For the normal taxpayers

GSTR-1 – This return shall be submitted to provide the details of outward supplies of taxable goods and/or services affected during the previous month. The return should be filed by 10th of succeeding month.

GSTR-2A- It will be auto-generated and made available on 11th of the succeeding month for the recipients to see and validate the information therein. The recipients are empowered to make any modifications or amendments based on their books of accounts from 11th-15th of the succeeding month.

GSTR-2 -This return is the culmination of all inward supplies of goods and services as approved by the recipient of the services. This form is required to be filed by 15th of the next month. The details of GSTR-2A will be auto-populated in it.

GSTR-1A- After filing GSTR-2 on the 15th of the subsequent month, the details in the GSTR-1A will be auto-generated. It will contain the details of all the modifications made. The supplier shall have the choice to accept or reject the changes made by the recipient. If the supplier accepts the changes then GSTR-1 will stand revised.

GSTR-3 – Through this return the details of all outward as well as inward supplies of goods and services as filed in GSTR-1 and GSTR-2 are furnished. The tax liability and input tax credit availability will be determined by GSTN after considering the details of both the returns.

GSTR-3A- Through this return, a notice will be given to the person who fails to furnish the returns within the due dates. It will be generated after the 15 days from the default.

GSTR-9- Every registered taxpayer is required to file GSTR-9 by 31st December of the succeeding month. It is a sum-up of all 12 monthly GSTR-3 filed by the taxpayer and will contain the details of tax paid during the year along with the details of exports and imports. 

GST ITC-1- After the details filed under the GSTR-3 are fully accepted, then final input tax credit shall be communicated through form GST ITC-1. The details of ITC-1 should be confirmed in due time to avail the credit for that month. If the same is not done in due time, then it will disallow the credit for the month and will be computed as a tax liability for the month instead.

GST returns to be filed by Composite Tax Payers

GSTR-4A- Every taxpayer who is registered under the composition scheme is liable to file a quarterly return in GSTR-4A. It will contain the details of inward supplies as reported by suppliers in GSTR-1.

GSTR-4- Through auto-generated details of GSTR-4A, the taxpayer can furnish all his outward supplies here. It will also contain the details of tax payable. It is required to be filed on quarterly basis and 18th of the subsequent month.

GSTR-9A- Every composite taxpayer is required to file its annual return by 31st December of the subsequent fiscal year. It will contain the consolidated details of the quarterly returns filed along with the details of tax paid.

GST returns to be filed by the Non-resident taxpayer

GSTR-5- Every non-resident taxpayer is required to file GSTR-5 containing the particulars of outward supplies, imports, tax paid, input tax availed and remaining stock. The due date for the filing GSTR-5 is 20th of the subsequent month or if the registration is given up, then within 7 days from the expiry of registration.

GST returns to be filed by Input Service Provider

GSTR-6A- This return is required to be filed on monthly basis by ISD. By the 11th of the subsequent month, this form will get auto-generated. The details in this form will be auto-populated from the details of inward supplies made to them. 

GSTR-6- Once the details filed in the GSTR-6A are accepted by the ISD then GSTR-6 will get generated. The due date for filing this return by the ISD will 13th of the subsequent month.

Procedure to file GST return

For filing the GST returns you can simply visit the official website of GST, login to your account and simply upload the details of your invoices. If you are facing any kind of problems in filing your GST return you can get them easily filed with Registrationwala.  One important thing to be noted here is that it is very important to take utmost care while filing the return and file correct returns.

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