GST return is a document containing details of all income/sales and/or expenses/purchases that a GST-registered taxpayer (every GSTIN) is required to file with the tax administrative authorities. This is used by tax authorities to calculate net tax liability.
Under GST, a registered dealer has to file GST returns that broadly include:
Purchases
Sales
Output GST (On sales)
Input tax credit (GST paid on purchases)
list of all types of GST returns in India along with frequency and the due date for filing returns.
| Return form | Who should file the return and what should be filed? | Frequency | Due date for filing |
| GSTR-1 | Registered taxable supplier should file details of outward supplies of taxable goods and services as effected. | Monthly | 11th of the subsequent month. |
| GSTR-2 | Registered taxable recipient should file details of inward supplies of taxable goods and services claiming input tax credit. | Monthly | 15th of the subsequent month. |
| GSTR-3 | Registered taxable person should file monthly return on the basis of finalization of details of outward supplies and inward supplies plus the payment of amount of tax. | Monthly | 20th of the subsequent month. |
| GSTR-4 | Composition supplier should file quarterly return. | Quarterly | 30th of the month succeeding financial year. |
| GSTR-5 | Return for non-resident taxable person. | Monthly | 20th of the next month. |
| GSTR-6 | Return for input service distributor. | Monthly | 13th of the next month. |
| GSTR-7 | Return for authorities carrying out tax deduction at source. | Monthly | 10th of the subsequent month. |
| GSTR-8 | E-commerce operator or tax collector should file details of supplies effected and the amount of tax collected. | Monthly | 10th of the subsequent month. |
| GSTR-9 | Registered taxable person should file annual return. | Annual | 31 December of the next fiscal year. |
| GSTR-10 | Taxable person whose registration has been cancelled or surrendered should file final return. | Once, after the registration of GST is cancelled | Within 3 months of date of cancellation or date of cancellation order, whichever is later. |
| GSTR-11 | Person having UIN claiming refund should file details of inward supplies. | Monthly | 28th of the month, following the month for which the statement was filed. |
Here’s how to file your returns:
1. Navigate to the GST portal at www.gst.gov.in and click the login link on the homepage.
2. Once logged in, click on “Services” and pick “Returns”. Select “Returns Dashboard” from the dropdown menu.
3. Fill in details such as the Financial Year, Quarter, and Period when redirected to the “File Returns” option. Then press the Search button.
4. Fill out the consent form that appears on the screen. The GSTR-3B form will be available to you. Here, select the “Prepare Online” option.
5. Answer the questions on the screen and then press the “Next” button “button. By selecting “Yes,” you can file nil returns “in the case of Option A.
6. If you are filing a non-nil return, the System Generated Summary for GSTR-3B will be displayed. To see Form GSTR-3B, close this window. Then, in Form GSTR-3B, click the System Generated GSTR-3B button to download and view automatically filled in details from Forms GSTR-1 and GSTR-2B (monthly or quarterly).
Sections that must be completed include tax on outward and reverse charge inbound supplies, inter-state supplies, eligible ITC, and exempt, nil, and non-GST inward supplies.
7. Edit the auto-populated fields as necessary, and add values to the sections as needed. After all details have been entered, click the “Save GSTR-3B” button at the bottom of the page.
8.Click the “Submit” button to send the completed GSTR-3B return once all the information has been stored.
9. Go down to find the “Payment of Tax” button and pay any necessary taxes.
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