Table of Contents
Are you looking for a simplified guide to file your GST returns online? This article will discuss the step-by-step procedure of filing online GST returns and the deadlines for filing the returns.
What are GST Returns?
GST returns are periodic reports that taxpayers are required to file with the government, detailing their GST liabilities and payments for a given period.
The frequency of GST returns filing varies depending on the taxpayer’s business turnover, and can be monthly, quarterly, or annually.
GST returns must be filed even if there is no GST liability for the period, and any GST payments made must be reported.
Who is Required to File a GST Return?
Any entity with an aggregate annual turnover of Rs.5 Crores is required to file GST returns. All registered businesses are also required to file GST returns. An entity has to file two returns every month. GSTR-1 is for the Output Tax on sales, and GSTR-2A for the Input Tax on purchases. Apart from these two, GSTR-3B can be filed monthly or quarterly depending upon what you opt for. This return consists of the summary of all the annual sales and purchases data.
Due Dates of GST Returns Filing
|Type of Return||Timeline for filing|
|GSTR-1||11th of every month|
|GSTR-2A||No due date. Auto populated from GSTR-1 filed by suppliers|
|GSTR-3B||Monthly – 20th of every month
Quarterly – 22nd of the month after quarter-end.
If you wish to opt for a quarterly filing of GST returns, then there is a scheme called QRMP (Quarterly Return & Monthly Payment of GST). In this scheme, returns are filed quarterly. The due date for filing GSTR-1 is the 13th of the month following the quarter.
Parameters for filing quarterly returns:
This is for taxpayers who have an annual turnover of not more than INR 5 crores in the previous year.
Parameters for filing monthly returns:
This is for taxpayers who have an annual turnover of more than INR 5 crore need to file GSTR-1 and GSTR-3B every month.
Different Types Of GST Returns
|Type of GST return||Due date|
|GSTR -1||10 days from the end of the month for which such a return is to be filed.|
|GSTR – 2||Between the 11th and 15th day of the succeeding month for which return is to be filed.|
|GSTR – 2A||Between the 11th and 15th day of the month succeeding the month for which such a return is to be filed.|
|GSTR – 3B||By the 20th of the month succeeding the tax period for which GST is filed.|
|GSTR – 4||The 18th of every month following the quarter for which such a return needs to be filed.|
|GSTR – 5||Within 20 days after the end of the calendar month or within 7 days after the last date of validity of the registration of GST|
|GSTR – 6||on the thirteenth day of the month succeeding the month for which tax is to be paid|
|GSTR – 7||Within 10 days after the end of the month in which the deduction was made|
|GSTR – 8||The last date to file GSTR 8 is the 10th day of the month succeeding the month for which TCS (tax collected at source) is to be collected|
|GSTR – 9||On or before the 31st day of December following the end of such financial year|
|GSTR – 9A||On or before December 31 succeeding the close of a particular financial year for which the return needs to be filed|
|GSTR – 9B||On or before 31st December following the close of the financial year|
|GSTR – 9C||On or before 31st December of the year subsequent to the relevant financial year|
|GSTR – 10||3 months from the date of cancellation or the date of order cancellation.|
|GSTR – 11||On the 28th of the month succeeding the month in which inward supplies are received by the UIN (unique identification number) holders|
Process of Filing GST Returns Online
Filing Form GSTR-1 Online
It is to be filed quarterly for those who have opted for QRMP; the rest have to file it monthly. You have to keep in mind the following 3 points before going into filing the return:
- If your sales invoices are more than 500, you have to download the utility and fill the form offline.
- You cannot perform bulk actions on the invoices.
- You have to fill the HSN-wise summary manually.
You have to follow the below steps to file GSTR-1 online:
- Log in to the GST portal.
- You will be issued a 15-digit GST Identification Number based on State Code and PAN.
- You will find the Services ribbon on the top left of the page. Take your cursor there, and from the dropdown, select Returns > Returns Dashboard.
- It takes you to the Return Filing page. Now you have to select the Financial Year and the Month for which you have to file the return.
- Now click on Search.
- You will find a questionnaire related to filing the return monthly or quarterly.
- Whether your Turnover for last FY was less than Rs.1.5 Crore?
- Do you expect your Turnover to be less than Rs.1.5 Crore in the Current FY?
- If Yes, then you have the option to select for filing the GSTR-1 Quarterly.
- If No, you have to file the GSTR-1 monthly.
- Now you get the option to prepare your return online or offline. We will discuss the online GST return filing option.
- Click on Prepare Online. Now you have to fill in the Details of Outward Supply of Goods and Services (sales details).
- You have to fill the aggregate Turnover of the Last Financial Year and the Aggregate Turnover for the running quarter up to the period of return.
- Now you have to upload invoices and other details on the GST Portal.
- You have to fill the HSN-wise summary of Outward Supply.
- You also have the option to rectify your details online.
- You can download the file for offline use.
Viewing Form GSTR-2A Online
- Go to the portal of GST and log in.
- Go to Services. In the dropdown, select Returns > Returns Dashboard.
- Select the FY and period of return. Click on Search.
- You see an option of Auto Drafted details for View Only, GSTR-2A. Click on View.
- By clicking on the GSTN of each supplier, you can view the invoices uploaded by each supplier.
- You have the option to download the file for offline use.
Filing Form GSTR-3B Online
Things to keep in mind before filing this return are:
- Values have to be filled in manually. Copy-paste is not allowed.
- GST Liability is calculated after submitting this return.
Here are the steps for filing GSTR-3B:
- Log in to the GST Portal.
- Services > Returns > Returns Dashboard.
- Select FY and period of return.
- Click on Monthly Return and then Prepare Online.
- You are asked a set of 5 questions. Depending on these, relevant tables of GSTR-3B are visible.
- You have to enter values in each tile and also mention the total under each head.
- Once you have filled up all the data, you can click on the Submit button.
- You have to check the tax payable and make the payment.
- You then have to sign the return using the DSC of the Authorised Signatory or the EVC.
- After clicking the Proceed button, your return is filed successfully.
These are a few steps that will guide you through the process of filing your GST returns online. Follow these steps in an orderly fashion to ensure hassle-free return filing. You can file all three returns online quickly without having to visit anywhere.
How to check GST return status
- Visit the common government GST portal – www.gst.gov.in and log into your account with your details
- Click on the ‘Returns’ option on the top menu bar and click on ‘track return status’ from the drop-down options.
- Next, click on the return’s filing period.
- Choose the financial year in which you filed the returns from the drop-down list, and click the search button.
- Your GST returns status for the chosen period will be shown on the screen.
How do I download GST returns?
Taxpayers can download the GST return filed from their accounts on the GST Portal by following the steps below.
- Visit the GST portal.
- Navigate to “Services”.
- Select the financial year for which you are filing the GST return.
- You can then view the acknowledgment number and the date of filing of the GST return.
- The review page of your GST return will be displayed.
Late fees for not filing GST returns
Apart from the 50% fine, taxpayers will be required to pay interest on the amount for the number of days delayed to file GST returns. This can eventually lead to a penalty which is ₹5,000 under Section 234F of the Income Tax Act. However, individuals whose total income is below ₹5 lakh, will have to pay ₹1,000 as a penalty. In the case of non-filing of GST returns, the taxpayer is not entitled to receive any interest on the refund of excess taxes paid for the delayed period.
FAQs on GST return filing
How do I pay my GST return?
You can pay your GST return through the www.gst.gov.in website or through a range of other payment options.
Is GST payment monthly or quarterly?
GST payments are done on a monthly basis. But, an individual with a turnover of 5 crore INR in the preceding year can file the return on a quarterly basis.
How many returns are there in GST?
There are 13 returns under GST, namely GSTR-1, GSTR-3B, GSTR-4, GSTR-5, GSTR-5A, GSTR-6, GSTR-7, GSTR-8, GSTR-9, GSTR-10, GSTR-11, CMP-08, and ITC-04.
What is GSTR 3B return?
GSTR-3B is a summary return of all inward and outward supplies that the Government of India has introduced as a pathway to relax the requirements for businesses that have transitioned to GST.