GST Return Filing – How to File GST Return Online, Returns Under GST

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GST Return Filing: All you need to Know about how to file your GST return via online mode. Any person who is apply for the GST Registration has to file GST return online. Find all details for GST tax returns due date and filing procedure under the GST law. GST Common Portal Issued Official Excel Utility for filing GST Returns. In this article you may find complete details for “All about GST Return Filings, Online GST Return Filings Process, Various Type of the GST Returns, GST Return Filings Due Dates, Procedure for How to File GST Returns, List of GST Free Softwares etc…

As per CGST Act 2017, There are lot of the type of the GST Returns which you have to file on the monthly basis and also require to file one annual return. if you are registered under the GST Composition Scheme then you have to file the returns quarterly basis with annual return. Most of the times you have to file the GSTR 1, GSTR 2 and GSTR 3 Return. GSTR 1 Offline utility in Excel format is available for download…

As per CGST law, a normal taxpayer will be required to furnish three returns monthly WITH one annual return. Taxpayer registered as an Input Service Distributor, a person liable to deduct or collect the tax (TDS/TCS). Get more details for How to File GST Return online, Every registered taxable person has to furnish outward supply details in Form GSTR-1 by the 10th of the subsequent month. . here you may download GST Return Formats in Excel and PDF Format, This document lists out the salient aspects of the process related to filing of Returns under GST.

Advisory for Taxpayers Filing of Quarterly Returns FORM GSTR 1

  • Taxpayers opting for quarterly filing of return will have to select the last month of the quarter from the drop down menu. However, for the month of July 2017, GSTR-1 has to be filed separately by all taxpayers, as option to file quarterly returns is applicable for returns from August 2017 onwards.
  • If a taxpayer opts to file quarterly return, and their annual turnover is less than Rs 1.5 Cr (on basis of their turnover in previous financial year or in case of new registration obtained after 1st July 2017, expected turnover for current financial year), then in such cases GSTR-1 of August, 2017 is disabled and he can file details for August and September, 2017 in GSTR 1 of September,2017 and so on.
  • Thus, taxpayers who opt for quarterly return filing will have to file GSTR-1 of the various tax periods in the following manner:
  • For July: Monthly (by choosing July from drop down menu)
  • For 2nd Quarter (August and Sept): Quarterly, by choosing Sept.
  • For 3rd Quarter (Oct-Dec): Quarterly, by choosing December
  • Taxpayer who has already filed GSTR 1 for July 2017, will not be able to revise the same. However, amendment relating to invoices and other relevant document of July 2017 can be made through amendment Table (Table 9).
  • Once taxpayer has chosen the option “Quarterly”, they cannot change this option in the remaining part of the financial year 2017-18. Thus, they will be required to file Quarterly returns and they cannot opt for Monthly filing of returns during current financial year.

Please Download GST Return Offline Utility in Excel format from below link…. Click here to Download all GST Online Return Formats in Excel & PDF Format

What Are the Types of Returns Applicable Under GST Regime?

All the returns under the Goods & Services Tax regime are required to be filed electronically through GST Network portal. Chapter IX of the Central GST Act, 2017, read with CGST Rules, 2017 contains the provisions of returns to be filed by various taxable persons. Following is a summarised list of these returns:

GST Return Formats or GST Return Forms – In the table below, we have provided details of all the returns which are required to be filed under the GST Law.

Return What to file? and Who can File? Return Due Date 
GSTR 1 Details of outwards supplies of goods or services by Registered Taxable Supplier 10th of the next month
GSTR-1A Details of auto drafted supplies of goods or services
GSTR 2 Details of inward supplies of goods or services by Registered Taxable Recipient 15th of the next month
GSTR-2A Details of supplies auto drafted from GSTR-1 or GSTR-5 to recipient
GSTR 3 Monthly return on the basis of finalization of details of outward supplies and inward supplies along with the payment of amount of tax. by Registered Taxable Person 20th of the next month
GSTR-3A Notice to return defaulter u/s 46 N.A
GSTR 4 Quarterly return for registered persons opting composition levy by Composition Supplier 18th of the month next to quarter
GSTR-4A Auto drafted details for registered persons opting composition levy N.A
GSTR 5 Return for Non Resident Taxable Persons by Non-Resident Taxable Person 20th of the next month
GSTR 5A Details of supplies of online information and database access or retrieval services by a person located outside India made to non-taxable persons in India
GSTR 6 Return for Input Service Distributor (ISD) by Input Service Distributor 13th of the next month
GSTR-6A Details of supplies auto drafted from GSTR-1 or GSTR-5 to ISD.
GSTR 7 Return for Tax Deducted at Source by Tax Deductor 10th of the next month
GSTR-7A TDS Certificate
GSTR 8 Statement for Tax Collection at Source by E-commerce Operator / Tax Collector 10th of the next month
GSTR 9 GST Annual Return by Registered Taxable Person 31st December of next financial year
GSTR 9A Simplified Annual return by Compounding taxable persons registered under section 8
GSTR 10 GST Final Return by Taxable person whose registration has been surrendered or cancelled. Within three months of the date of cancellation or date of cancellation order, whichever is later.
GSTR 11 GST Inward Supplies Statement for UIN by Person having UIN and claiming refund 28th of the month following the month for which statement is filed
ITC-1A GST ITC Mismatch Report

GST Return Forms in Excel Format

Form Download link
Form GSTR 1 & 1A Click Here
Form GSTR 2 & 2A Click Here
Form GSTR 3 Click Here

GST Return Process, E-Filing of GST Returns

GST Return Due Dates 2017, 2018

Event Name  Due Date
GSTR-3B for Nov 2017 Dec 20th, 2017
GSTR-3B for August 2017 Jan 20th, 2018
GSTR-4 (Jul-Sep, 2017) Dec 24th, 2017
GSTR-4 (Oct-Dec, 2017) Jan 18th, 2018
GSTR-1 (Jul-Sep, 2017) Dec 31st, 2017
GSTR-1 (Oct-Dec, 2017) Feb 15th, 2018
GSTR-1 (Jul-Oct, 2017) Dec 31st, 2017
GSTR-1 (Nov, 2017) Jan 10th, 2018

GST Monthly Returns

GSTR-3 form will be filled automatically on the basis of outward supplies and inward supplies with the payment of tax furnished in GSTR-1 and 2. The form will be prepared by 20th of the next month. Based on the category of registered person such as monthly return is to be filed by Regular, Foreign Non Residents, ISD and Casual Tax Payers whereas Compounding/Composite tax payers has to file quarterly returns:

GST Monthly Returns

GST Returns Others

1. Every registered person who is required to get his accounts audited shall furnish, electronically, the annual return (FORM GSTR- 9) along with a copy of the audited annual accounts and a reconciliation statement, reconciling the value of supplies declared in the return furnished for the financial year with the audited annual financial statement.

2. Registered person who is required to furnish a return as above and whose registration has been cancelled shall furnish a FINAL RETURN within three months of the date of cancellation or date of order of cancellation, whichever is later, in FORM GSTR-10.

3. Every person, who has been issued a UIN(Unique Identity Number) and claims refund of the taxes paid on his inward supplies, shall furnish the details of such supplies of taxable goods or services or both in FORM GSTR-11 along with application for such refund claim.

Returns Under GST, Returns Under Goods and Service Tax

GST Return Process

Who needs to file GST Return?

  • Every registered dealer is required to file return for the prescribed tax period. A Return needs to be filed even if there is no business activity (i.e. Nil Return) during the said tax period of return;
  • Government entities / PSUs , etc. not dealing in GST supplies or persons exclusively dealing in exempted / Nil rated / non –GST goods or services would neither be required to obtain registration nor required to file returns under the GST law.
  • However, State tax authorities may assign Departmental ID to such government departments / PSUs / other persons and will ask the suppliers to quote this ID in the supply invoices for all inter-State purchases being made to them.

Must Read –

Salient Features of GST Returns

  • Filing of returns would only be through online mode. Facility of offline generation and preparation of returns will also be available. The returns prepared in the offline mode will have to be uploaded.
  • There will be a common e-return for CGST, SGST, IGST and Additional Tax.
  • A registered Tax Payer shall file GST Return at GST Common Portal either by himself or through his authorised representative;
  • There would be no revision of Returns. Changes to be done in subsequent Returns

Download GST Practitioner Formats

S.No Form No Description
1 GST PCT – 1 Application for Enrolment as Goods and Service Tax Practitioner
2 GST PCT – 02 Enrolment Certificate for Goods and Service Tax Practitioner
3 GST PCT – 03 Show Cause Notice for disqualification
4 GST PCT – 04 Order of Rejection of Application for enrolment as GST Practitioner/ Or Disqualification to function as GST Practitioner
5 GST PCT – 05 Authorization/withdrawal of authorization of Goods and Service Tax Practitioner.

GST Monthly Return Rules 2017

Every registered person, other than a person referred to in section 14 of the Integrated Goods and Services Tax Act, 2017 or an Input Service Distributor or a non-resident taxable person or a person paying tax under section 10 or section 51 or, as the case may be, under section 52 shall furnish a return specified under sub-section (1) of section 39 in FORM GSTR-3 electronically through the Common Portal either directly or through a Facilitation Centre notified by the Commissioner.

Click Here to Read all GST Rules 2017 (Final)

GST Annual Return

(1) Every registered person, other than an Input Service Distributor, a person paying tax under section 51 or section 52, a casual taxable person and a non-resident taxable person, shall furnish an annual return as specified under sub-section (1) of section 44 electronically in FORM GSTR-9 through the Common Portal either directly or through a Facilitation Centre notified by the Commissioner:

Click Here to Read all GST Rules 2017 (Final)

GST Final Return

Every registered person required to furnish a final return under section 45, shall furnish such return electronically in FORM GSTR-10 through the Common Portal either directly or through a Facilitation Centre notified by the Commissioner.

Click Here to Read all GST Rules 2017 (Final)

Must Read –

If you have any query or suggestion regarding “GST Return, Returns Under Goods and Service Tax” then please tell us via below comment box….

30 COMMENTS

  1. If we carefully see structure of GSTIN# ( 2C-State Code,10C-PAN,1C-Verticle#,1C-Blank,1C-Checksumdigit).
    There is no way we can identify the Supplier/Customer by given GSTIN# to whom we are dealing with
    say SEZ, Taxpayer, Composition Dealer, TDS/TCS deductor, Aggregator, E-commerce operator etc. Now each Taxpayer have to update it’s own masters in ERP. GSTN would have taken care in GSTIN# itself by abbreviating and fitting it in GSTIN# itself. That means Each taxpayer have to give a call & ask these details to all his Suppliers & customers.

  2. what is the due dates in GST Act for VAT & other taxpayers, who are already ragistered with those act (VAT, Service Act, etc.)?

    • There is no difference in migrated tax payers and new tax payers. Due date of filing is same for both types. However in case of composition dealer (migrated or non-migrated), returns shall be filed quarterly.

  6. whether GST service provider is mandatory for filing of GST return

    What is the minimum cost to keep complied with GST registration if no transaction in on emonth ??

  11. We, a small consultancy business was registered under Service Tax 12 years ago when the threshold limit was Rs 10 Lakhs. Our annual turn over continues to be less than Rs 20 Lakhs, which is the new threshold for GST Registration. Should we register for GST or are we exempted since our turn over is less than Rs 20 Lakhs?

  12. How the interstate goods purchased and return takes place is it called reverse charge and cst goods purchased before gst era and returned after gst period what is the treatment?

    • No.
      Reverse Charge means purchase /service taken from an unregistered Dealers.
      Govt. has specified a list of services on which reverse charge is applicable.

  16. if a supplier of mines product say i.e., bauxite, can he raise delivery challana for some lumsum quantity along with truck and later on can he submit tax invoice for the actual quantity. (Or) Can he submit a consolidated invoice at month end for the total quantity of the dispatch during the month ?

  18. Sir,

    Reg manual filing of GST refund, understand that new notification/circular has been issued that the refund application to be submitted to Central GST office or State GST office. We contacted the Office of the Deputy Commissioner of GST, Division: Mangolpuri – Delhi West, 7th floor, CGO Complex, Lodhi Road
    New Delhi 110003 who had issued the LuT who advised that our company name is not in their list for receiving the refund application and there was a circular issued just 3-4 days back stating to submit to Central GST office or State GST office as the case may be. Kindly enlighten us on the cirucular

  20. Please reply to me If person is paying duty on accrual basis.If payment is bad debts then there should be credit set off.Else this is one way of capital reduction.

  21. Manual refund application filed not yet processed for refund. Where to give grievance for speedy process of refund. Please advise through my email.

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