Gst Return Filling Online at return.gst.gov.in, how to file gst return online, Types of gst Returns and check gst return filing status Etc..
What is GST Return :
GST is a single indirect tax which is levied on the supply of goods and services between various entities. A return is nothing but a document containing all the details of income which a taxpayer is required to file with the tax administrative authorities.
This information is used by the tax authorities to calculate tax liability. And also Under GST a registered dealer has to file GST return which include:
- Purchases
- Sales
- Input tax credit (GST paid on purchases)
- Output GST (On Sales)
- Remember if you want to file GST return, then GST complaint sales and purchase invoices are required.
Who should file GST Return?
Goods and Services Tax is an indirect tax that is levied on the supply of goods and services from the manufacturer to the consumer. In the GST regime, any type of regular business has to file two monthly returns and one annual return. This summons up to 26 returns in a year.
The main benefit of this system is that one has to manually enter details of one monthly return GSTR-1. Then the other return GSTR 3B will be automatically populated by deriving from GSTR-1 filed by you and your vendors. There are different returns which are required to be filed by special cases as composition dealers.
All individuals who are registered under the GST Act need to furnish the details of the sales and purchases of goods and services as well as the tax collected and paid. This can be done by filing the returns online. GST Return are the Goods and Services Tax Return forms the taxpayers of all types need to file with the income tax authorities of India under the new GST rules.
The implementation of a comprehensive Income Tax system such as GST in India will make sure that taxpayer services like registration, returns, and compliance are transparent and straightforward. Individual taxpayers need to use 4 forms for filing their returns like the return for purchases, the return of supplies, monthly returns, and Also annual return. Small taxpayers who have opted for a composition scheme will have to file quarterly returns. then The procedure for filing the returns will be done online.
Different Type of gst Returns which are applicable under the new GST Law:
| types of gst Return Form Name | Who should file the return and what should be filed | Due date for filing gst returns |
| GSTR-1 | Registered taxable supplier need to file the details of outward supplies of taxable goods or services or both affected | 10th of Next Month |
| GSTR-2 | Registered taxable recipient need to file the details of inward supplies of taxable goods or services or both claiming input tax credit | After 10th but before 15th of Next Month |
| GSTR-3 | Registered taxable person need to file monthly return on the basis of finalization of details of outward supplies and inward supplies along with the payment of amount of tax | 20th of Next Month |
| GSTR-4 | Compounding taxable persons need to file quarterly returns. | 18th from end of the Quarter |
| GSTR-5 | Return of non-resident foreign taxable persons. | 20th from the end of the month |
| GSTR-6 | Return for input service distributor.
|
13th of Next Month |
| GSTR-7 |
Return for authorities which carrying out tax deduction at source |
10th of Next Month
|
| GSTR-8 |
E-commerce operator or tax collector need to file the details of supplies effected and the amount of tax collected as required under sub-section |
Similarly 10th of Next Month
|
| GSTR-9
|
Registered taxable person need to file the details of annual return.
|
31st December of Next Financial Year
|
| GSTR-10 |
Taxable person whose registration has been surrendered or cancelled should file final return.
|
Within 3 months of the date of cancellation
|
| GSTR-11 |
Taxable person who have UIN claiming refund need to file the details of inward supplies.
|
Similarly 28th of the month
|
How to file GST Return online?
All the taxpayers starting from manufacturers and suppliers to dealers and consumers need to file their tax returns with the GST department every year. Under the new GST regime, filing the tax returns has become automated.
GST return can be filed online using the software or applications provided by the Goods and Services Tax Network (GSTN) that will auto-populate the details on each GSTR forms. We have listed the steps for filing the GST return online below.
File Gst Return Online Process:
- First of All, Go to the GST official portal : https://www.gst.gov.in/
- A 15 digit GST identification number will be issued depending on your state code and PAN number.
- Now you need to upload the invoices on the GST portal or the software. An invoice reference number will be issued against each invoice you upload.
- Then After uploading the invoices, inward return, outward return, and cumulative monthly return need to be filed online. If there are any errors, then you have the option to correct it and refile the returns.
- And also File the outward supply returns in GSTR-1 form via the information section at the GST Common Portal on or before 10th of the next month.
After Return File :
- furthermore Details of outward supplies which are furnished by the supplier will be made available in GSTR-2A to the recipient.
- The recipient needs to verify, validate, and modify the details of outward supplies and also file the details of credit or debit notes.
- Then The recipient needs to furnish the details of inward supplies of taxable goods and services in the GSTR-2 form.
- The supplier can either accept or reject the modifications of the details of inward supplies which is made available by the recipient in GSTR-1A.
How to file GST Return with GSTN?
The Goods and Service Tax Network will store all the information of GST registered sellers and buyers, combine the submitted details and maintain registers for further reference.Companies need to file 3 monthly returns for every 3 months and one annual return in a financial year.
GSTN has launched a simple excel based template to make the filing of returns easier for businesses Also . This Excel workbook can be downloaded from the GST official portal at free of cost. likewise Taxpayers can use this template to upload invoice data on a regular basis.
The details of all the inward and outward supplies can be uploaded on the GST portal on or before the due date. After All You can prepare the data offline by doing it manually. Only while uploading the prepared file on the GST portal the taxpayer will need the internet .
Above all,you must learn who should file, How to File gst Return . For More details to visit Official website of Gst login Portal : https://www.gst.gov.in/.