A single indirect tax, GST (Goods and Services Tax), is levied on the supply of goods and services. All the individuals who are registered under the GST have to provide the details of the purchases and sales of the goods/services and the tax paid and collected. This can be done easily by filing GST return online.

Under the new GST rules, all the taxpayers have to file GST return forms with the Income Tax Department of India. Individual taxpayers can file GST return by using 4 forms—return for purchases, return for supplies, monthly returns, and annual returns. Whereas small taxpayers can file quarterly returns if they have opted for composition scheme.

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GST Return Forms

Depending on the type of transaction, GST return can be filed through different forms. The types of GST forms are:

GSTR-1

A supplier who have GST registration number can file a return using the GSTR-1 form. The supplier files this form with the details of the supplies of the goods and services.

The buyer of the goods and services validates the auto-populated information and can also modify the form if required. The form has to be filed by the 10th of the coming month. The form contains the following details:

  • Business name and GSTIN (Goods and Services Taxpayer Identification Number).
  • The period for which the GST return is filed.
  • Invoices issued and corresponding tax collected in the last month.
  • Revisions in the sale invoices for the last tax period.
  • Advances received, if any, for the supply of order that has to be delivered in the future.

GSTR-2

This form is filed by the registered taxable recipient. He has to file the details of the supplies (inward) of goods and services. The GST return filing due date is before the 15th of the coming month. The form includes the following details:

  • Business name and GSTIN.
  • The period for which the GST return is filed.
  • Invoices issued and corresponding tax collected in the last month.
  • Revisions in the sale invoices (outward) for the last tax period.
  • Advances received, if any, for the supply of order that has to be delivered in the future.

GSTR-3

This form is filed by the taxpayers with the information which is automatically entered in the GSTR-1 and GSTR-2 forms. The taxpayer can verify and modify the details if required. The GSTR-3 form is submitted by the 20th of the coming month. The following details are mentioned in the form:

  • Details and information about Cash Ledger, Liability, and Tax Credit.
  • Details of tax paid under IGST, SGST, and CGST.
  • Request to carry forward the credit (if any) or claim a refund (excess payment).
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GST forms

Also Read: GST Registration Process

GSTR-4

GSTR-4 form is for the taxpayers who have opted for the Composition Scheme. Small business owners with an annual turnover of up to INR 75 lakhs can opt for this scheme. Here, the owner has to pay tax on the fixed rate which is based on the type of business.

The GST return date is by the 18th of the coming month and the taxpayers will not get input tax credit facility under this scheme. The following details have to be mentioned in the form:

  • The value of the supply made during the period of GST return.
  • Details of the tax paid.
  • Information regarding an invoice-level purchase.

GSTR-5

This form is filed by the registered taxpayers who are non-resident of India. It has to be submitted by the 20th of the coming month and it contains the following details:

  • Business name and GSTIN.
  • The period for which the GST return is filed.
  • The details of the inward and outward supplies.
  • Details of the imported goods.
  • Amendments in the imported goods during the last tax period, if any.
  • Import of services and amendments, if any.
  • Details of refund claimed, cash ledger, credit and debit notes, and closing of stock (goods).

GSTR-6

Taxpayers who are registered as Input Service Distributors have to file GSTR-6 return form. The GST return filing date is by the 13th of the coming month and contains the following details:

  • Name and GSTIN of the taxpayer.
  • The period for which the GST return is filed.
  • All the details of input credit distributed.
  • Details of debit and credit notes.
  • Supplies, if any, received from the GST registered persons.
  • Amount of input credit availed.

GSTR-7

This form has to filed by the 10th of the coming month by the taxpayers who have to deduct tax at source under the rules of GST. The following information is required to fill in the form:

  • Name and GSTIN of the taxpayer.
  • The period for which the GST return is filed.
  • TDS details—amount and contract details.
  • Amendments in the invoice amount, if any.
  • TDS liability—fees for late filing and interest on delayed payment.
  • Refund received from e-cash ledger.
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GSTR-8

GSTR-8 has to be filed by the 10th of the coming month and has to be filed by e-commerce operator who collects source under the rule of GST. Details to be filled in the form are:

  • Name and GSTIN of the taxpayer.
  • The period for which the GST return is filed.
  • Details and amendments of the supply made to the registered taxable person(s).
  • Details of the supply made to the unregistered taxable person(s).
  • All the details of the Tax collected.
  • Details of late return filing fees and interest on the payment on TDS.

GSTR-9

GSTR-9 form is filed by a normal taxpayer with the details of all his income and expenditure for the GST return period (financial year). This form is filed by December 31st of every year and is submitted along with the audited copies of the accounts.

GST registration

Also Read: GST Bill: Comprehensive Guide To GST Invoice

GSTR-10

This form is filled by the person who has opted for the cancellation of GST. (Read how to cancel GST registration). The form is filed on the date of cancellation order or within 3 months of the GST cancellation, whichever is later. The following details have to be mentioned:

  • ARN – Application Reference Number of GST cancellation and the date of cancellation
  • Unique ID and date of cancellation order.
  • Details of closing stocks including tax payable on it.

GSTR-11

This form is filed by everyone with Unique Identity Number (UIN) and who claims a refund on the inward supplies taxes. The following details have to be mentioned:

  • Name of the government entity
  • UIN and the period of return.
  • Details of inward purchases from suppliers with GST registration.

This form is filed by the 28th of the coming month.

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How to File GST Returns Filing?

Everyone has to file GST return ever year with the GST Department. You can file GST return online using the GST App or software. Let’s take  look at GST return filing procedure:

  1. Visit the GST portal

  2. Based on the GST state code and PAN number you provide, a 15-digit GST identification number will be issued to you.

  3. Upload invoices. After upload, an invoice reference number will be issued (against each invoice you have uploaded).

  4. File inward and outward return and cumulative monthly return online after uploading invoices.

  5. Files the GST return forms required through the information section.

  6. The details will be made available to the recipient through GSTR-2A.

  7. The recipient will verify and modify the details filled by the supplier regarding outward supplies. He is also required to file debit and credit notes.

  8. Then, the recipient has to supply information regarding the inward supplies of taxable goods in GSTR 2 form.

  9. The information modified by the recipient cannot be accepted or rejected by the supplier.

See also  How To Cancel GST Registration On GST Portal In India?

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Frequently Asked Questions

What is the process to file GST returns?

How to File GST Returns Online?

Step:1 Visit the GST portal (www.gst.gov.in).
Step:2 A 15-digit GST identification number will be issued based on your state code and PAN number.
Step:3 Upload invoices on the GST portal or the software.

What are the monthly returns under GST?

GST registered businesses typically have to file three returns per month (GSTR-1, GSTR-2, and GSTR-3) in each state where they operate. An annual GST return is also required. This means a business will have to complete 37 returns per annum in each state where they are trading.

Who can file GST return?

GST returns must be filed by every business unit whose turnover exceeds 20 or 40 lakh (Optional) annually. Taxpayers are also supposed to go through various eligibility criteria for different slabs.

Is GST filing mandatory?

In the GST Regime, businesses whose turnover exceeds Rs. 40 lakhs* (Rs 10 lakhs for NE and hill states) is required to register as a normal taxable person. This process of registration is called GST registration. For certain businesses, registration under GST is mandatory.

Is GST to be paid monthly?

As per the guidelines, every registered regular taxpayer has to furnish the GST returns on a monthly basis and pay the requisite tax by the due date for payment of GST – 20th of every month.

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