Step by Step procedure to File GST Return

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How to File GST Returns - Step by Step Process Explained
 

Once you obtain GST registration in India, you shall file GST returns periodically on or before the due dates. GST returns have been notified by the government whereby the registered person shall furnish the details of the outward and inward supplies and consequent tax details. The registered person can either file GST returns online or use software for filing the same.

Steps to File GST Returns 

GST returns can either be filed online or through offline mode using the offline utilites or softwares. Following are the steps for filing GST returns:

Online Filing of Returns

  • Log in to the GST portal using your credentials.
  • GST dashboard will appear. Click on ‘Return Dashboard’.
  • Select the financial year for which you want to file the return. Then select the quarter and the month for which the GST return is to be filed.
  • Click on ‘Search’.
  • All the GST returns applicable to you will appear on the screen. If you are a regular taxpayer, you will certainly see the following returns on your dashboard:
    • GSTR-1
    • Invoice Furnishing Facility (if opted for quarterly returns)
    • GSTR-2A
    • GSTR-2B
    • GSTR-3B
  • Click on the return that you want to file.
  • Enter the necessary details and then submit the return
  • Once the return is submitted, you can proceed to file the return. The return can be filed through Electronic Verification Code (EVC) or Digital Signature Certificates.
  • If you are filing GSTR-3B, then it might be possible that your GST liability will arise. You shall pay your GST liability by paying through any of the following modes:
    • E-payment
    • NEFT/RTGS
    • Over The Counter
  • Once the payment is done, GSTR-3B shall be submitted by offsetting the balance in the electronic credit ledger and cash ledger with the output tax liability. After submission, it shall be filed as stated above.

Offline Filing of Returns

Offline filing of returns becomes convenient in case you have a large dataset to be uploaded. This is especially the case in GSTR-1 where invoice-wise details of supply need to be furnished. Offline GST return filing is simple and you just need to download the offline utility by navigating as follows:

  • Go to the GST portal https://www.gst.gov.in/
  • Click on Downloads
  • Click on Offline tools. Select the offline tool you wish to download. Regular taxpayers shall select ‘Returns Offline Tools’.
  • A dashboard will appear with the download link.
  • Download the zip file and extract it. Install the offline utility in your system and fill all the datasets in the excel template provided.
  • Once the template is ready, save it and create a JSON file using the offline utility installed in your system.
  • Upload the JSON file in the GST portal. All the data in the excel template will get populated in the GST portal.

Procedure for Regular Taxpayers

In the case of regular taxpayers, the following return filing exercise should be followed:

  • The regular taxpayer shall file GSTR-1 on or before the due date.
  • Once filed, the details of the invoice uploaded by the regular taxpayer will be reflected in the GSTR-2A and GSTR-2B of the recipient. GSTR-2A / GSTR-2B of the regular taxpayer will also reflect the details of the inward supplies and consequent input tax credit.
  • Next is GSTR-3B. In GSTR-3B, the summary of outward and inward supplies shall be furnished. While the summary of outward supplies is auto-populated from GSTR-1, the summary of inward supplies is auto-populated from GSTR-2B. 

GST Returns – Which One Should You File?

While the above was the step-by-step guide to filing your GST returns, it is important to know which return is applicable to you and what are its due dates. Following are the GST returns, their description and due dates of filing:

Sr. No.

GST Return Form

Frequency

Description

Due Date

1

GSTR-1 

Monthly 

Statement of outward supplies of goods or services or both.

11th of next month

2

GSTR-1

Quarterly

13th of the month succeeding the quarter

3

Invoice Furnishing Facility (IFF)

Monthly

Optional facility to furnish, on a monthly basis, details of outward supplies of goods or services or both for quarterly taxpayers.

11th of next month

4

GSTR-3B

Monthly

Return of inward and outward supply of goods or services or both.

20th of next month

5

GSTR-3B 

Quarterly

22nd or 24th of next month depending upon the state in which the person is registered

6

CMP-08

Quarterly

Statement for paying self-assessed tax by the composition taxpayer

18th of the month succeeding the quarter

7

GSTR-4

Annually

Return for composition taxpayer

30th April after the end of the financial year

8

GSTR-5

Monthly

Return for Non-Resident Taxable Person

20th of the next month or within 7 days after the expiry of the registration, whichever is earlier

9

GSTR-5A

Monthly

The registered person that provides OIDAR services from outside India to a non-taxable online recipient

20th of the next month

10

GSTR-6

Monthly

Return for Input Service Distributor

13th of the next month

11

GSTR-7

Monthly

Registered persons who are required to deduct TDS

10th of the next month

12

GSTR-8

Monthly

E-commerce operators who are required to collect tax TCS

10th of the next month

13

GSTR-9

Annually

Annual Return to be filed by a registered person other than the casual taxable person, ISD, non-resident taxable person, tax deductor or collector

31st December after the end of the financial year

14

GSTR-9B

Annually

Annual statement for e-commerce operators required to collect TCS

31st December after the end of the financial year

15

GSTR-9C

Annually

Reconciliation statement to be filed along with the annual return

Along with the annual return

16

GSTR-10

-

Final return to be filed by the taxable person whose registration has been cancelled or surrendered

Within 3 months of the date of cancellation or the date of the order of cancellation, whichever is earlier.

17

GSTR-11

-

Details of inward supplies to be furnished by the persons to whom Unique Identity Number (UIN) has been issued

-

 

GST return filing becomes mandatory as soon as you obtain GST registration. Delayed filing of GST returns will lead to levy of late fees and interest on the amount of tax payable. Therefore, it is always advisable to file your GST returns on time. Are you filing your GST returns timely?

 


Author : Dipen

Date     : 09-Jul-2022


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