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GST Return

Filing GST return under the GST regime is crucial as non-compliance and delay will result in penalties and affect your compliance rating and timely refunds.

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All registered businesses have to file monthly, quarterly and/or annual GST Returns based on the type of business. In this article, we cover the following topics

  1. What is GST Return?
  2. Who should file GST Returns?
  3. Types of GST Returns
  4. Due Dates to file GST Returns
  5. Late Fees for not Filing Return on Time

Latest Update : 

8th December 2018
 
CBIC extends due date for filing GSTR-9, GSTR-9A and GSTR-9C from 31st December 2018 till 31st March 2019 for FY 2017-18.
 
28th November 2018
 
Due dates for filing GSTR-1, GSTR-3B and GSTR-4 have been extended in those places which were affected by cyclones Titli and Gaza:
 

Sl. no.Return/FormExtended due dateTaxpayers eligible for extension
1Form GSTR-3B for September 2018 and October 201830th November 2018Taxpayers whose principal place of business is in the district of Srikakulam in Andhra Pradesh
2Form GSTR-3B for October 201820th December 2018Taxpayers whose principal place of business is in 11 districts of Tamil Nadu*
3Form GSTR-1 for September 2018 and October 201830th November 2018Taxpayers having aggregate turnover more than Rs.1.5 crore and whose principal place of business is in the district of Srikakulam in Andhra Pradesh
4Form GSTR-1 for October 201820th December 2018Taxpayers having aggregate turnover more than Rs. 1.5 crore and whose principal place of business is in the 11 districts of Tamil Nadu*
5Form GSTR-1 for the quarter July 2018 to September 201830th November 2018Taxpayers having aggregate turnover of up to Rs. 1.5 crore and whose principal place of business is in the district of Srikakulam in Andhra Pradesh
6Form GSTR-4 for the quarter July 2018 to September 201830th November 2018Taxpayers registered under Composition scheme, whose principal place of business is in the district of Srikakulam in Andhra Pradesh
7Form GSTR-7 for the month of October 201831st January 2019All taxpayers

 
*Cuddalore, Thiruvarur, Puddukottai, Dindigul, Nagapatinam, Theni, Thanjavur, Sivagangai, Tiruchirappalli, Karur and Ramanathapuram.
 
 
10th Sept 2018:

1. Extension of Due date for GSTR-3B only for newly migrated taxpayers for months July 2017 to Nov 2018 till 31st December 2018. The due dates remain unchanged for rest of the taxpayers.

2. Extension of Due date for GSTR-1 in case of taxpayers with turnover above Rs 1.5 crores in previous FY or Current FY

a. Regular taxpayers : for months from July 2017 to September 2018 extended till the 31st October 2018.

b. Newly migrated taxpayers : for months from July 2017 to November 2018 extended till the 31st December 2018.

3. Extension of Due date for GSTR-1 in case of taxpayers with turnover upto Rs 1.5 crores in previous FY or Current FY

a. Regular taxpayers :

Quarter New Due date
July – September 2017 31st October 2018
October – December 2017 31st October 2018
January – March 2018 31st October 2018
April – June 2018 31st October 2018
July – September 2018 31st October 2018
October – December 2018 31st January 2019
January – March 2019 30th April 2019

b. Newly migrated taxpayers : For all quarters from July 2017 to September 2018 extended till 31st December 2018.

c. For flood-affected regions of Kodagu, Mahe and Kerala : Above table of dates remain the same except for quarter July 2018 to September 2018 extended till 15th November 2018.

4. Due date of TRAN-1 and TRAN-2 is extended for certain taxpayers who could not complete filing due to tech glitch, to 31st March 2019 and 30th April 2019 respectively.

4th Sep 2018 : 

1. Taxpayers who filed GST CMP-04 for opting out of the composite scheme between 2nd March 2018 to 31st March 2018 can declare their ITC claim in Form GST ITC -01 till 3rd of October 2018.

2. Time limit to file Form GST ITC-04 for the period from July 2017 to June 2018 has been extended till 30th September 2018.

3. CBIC released formats of GSTR -9 & GSTR -9A.

21st Aug 2018: Due date for filing GSTR – 3B for July 2018 has been extended to 24th August 2018.

Due date for GSTR-6 to be filed by ISD Extended!

Due date of GSTR-6 filing for the months from July 2017 to August 2018 is now 30th September 2018. (Notification dated 30th July 2018).

1. What is GST Return?

A return is a document containing details of income which a taxpayer is required to file with the tax administrative authorities. This is used by tax authorities to calculate tax liability.

Under GST, a registered dealer has to file GST returns that include:

  • Purchases
  • Sales
  • Output GST (On sales)
  • Input tax credit (GST paid on purchases)

To file GST returns, GST compliant sales and purchase invoices are required. You can generate GST compliant invoices for free on ClearTax BillBook.

2. Who should file GST Returns?

In the GST regime, any regular business has to file two monthly returns and one annual return. This amounts to 26 returns in a year.

The beauty of the system is that one has to manually enter details of one monthly return – GSTR-1. The other return GSTR 3B will get auto-populated by deriving information from GSTR-1 filed by you and your vendors.

There are separate returns required to be filed by special cases such as composition dealers.

3. What are the types of GST Returns?

Here is a list of all the returns to be filed as prescribed under the GST Law along with the due dates.

3.1. Any regular business:

As per the CGST Act ( Note : subject to change by Notifications /orders)

Return Form Particulars Interval Due Date
GSTR-1 Details of outward supplies of taxable goods and/or services affected from July 2018 to March 2019 ( Taxpayers whose turnover is more than Rs. 1.5 Crores in previous year) Monthly* 11th of the next month**
GSTR-2 Details of inward supplies of taxable goods and/or services effected claiming input tax credit. Monthly* 15th of the next month

(Suspended now )

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. Monthly* 20th of the next month
GSTR-9 Annual Return Annually 31st December of next financial year*
GSTR-3B Return for the months of up to March 2019 Monthly 20th of the next month

** Details of outward supplies of taxable goods and/or services affected till June 2018 will be 10th of the next month.

** Taxpayers whose turnover was less than Rs. 1.5 Crores in the previous financial year has the option to file a quarterly GSTR-1 by end of the next month affected July 2018 to March 2019.

3.2. A dealer opting for composition scheme :

A composition dealer will enjoy the benefits of lesser returns & compliance along with payment of taxes at nominal rates. A composition dealer will file only 2 returns:

Return Form Particulars Interval Due Date
GSTR-4 Return for compounding taxable person Quarterly 18th of the month succeeding quarter**
GSTR-9A Annual Return Monthly 31st December of next financial year*


3.3. Returns to be filed by certain specific registered dealers:

Return Form Particulars Interval Due Date
GSTR-5 Return for Non-Resident foreign taxable person Monthly 20th of the next month***
GSTR-5A Return for Non-resident persons providing OIDAR services Monthly 20th of the next month***
GSTR-6 Return for Input Service Distributor Monthly 13th of the next month***
GSTR-7 Return for authorities deducting tax at source. Monthly 10th of the next month
GSTR-8 Details of supplies effected through e-commerce operator and the amount of tax collected Monthly 10th of the next month
GSTR-10 Final Return Once. When registration is cancelled or surrendered Within three months of the date of cancellation or date of cancellation order, whichever is later.
GSTR-11 Details of inward supplies to be furnished by a person having UIN and claiming refund Monthly 28th of the month following the month for which statement is filed

Here is a video to understand who should file GST Return and why should it be filed –

Here is a video to understand who should file GST Return and why should it be filed –

 

 

4.Due Dates to file GST Returns

Due Dates for filing GST Returns can be extended by issuing Orders or Notifications. Here, we have got for you the list of upcoming GST returns due dates that you must not miss!

GSTR-1

For turnover upto Rs 1.5 cr and who opted Quarterly filing

Period  Due dates
Jan- Mar 30th April 2018
Apr-June 2018 31st July 2018
July-Sept 2018 31st Oct 2018


For turnover of more than Rs 1.5 cr/ For turnover of less than 1.5 cr but opted Monthly filing

Period Dates
April 2018 31st May 2018
May 2018 10th June 2018
June 2018 10th July 2018
July 2018 10th Aug 2018
Aug 2018 10th Sept 2018
Sept 2018 10th Oct 2018

GSTR-2 and GSTR-3

GSTR-2 and GSTR-3 filing has been suspended.  Know more about what was discussed on Return filing at 27th GST Council Meeting!

GSTR-3B

  • GSTR-3B has been extended to March 2019.
  • All businesses have to file GSTR-3B by 20th of next month until March 2019.

Due date for the month September 2018 is 20th October 2018.

GSTR-4

Due date  for the quarter July 2018 to September 2018 is 18th October 2018

GSTR-5

Due date for September 2018 is 20th October 2018

GSTR-5A

Due date for September 2018 is 20th October 2018

GSTR-6

Due date of GSTR-6 for the months from July 2017 to August 2018 is extended to 30th September 2018.

5. Late Fees for not Filing Return on Time

If GST Returns are not filed within time, you will be liable to pay interest and a late fee.

Interest is 18% per annum. It has to be calculated by the taxpayer on the amount of outstanding tax to be paid. The time period will be from the next day of filing to the date of payment.

Late fee is Rs. 100 per day per Act. So it is 100 under CGST & 100 under SGST. Total will be Rs. 200/day. Maximum is Rs. 5,000. There is no late fee on IGST.

Update as on 7th March 2018!

  • CBEC withdraws the reduction in Late fees for only GSTR-5A charged for delay in return filing with effect from 7th March 2018.

This means that the late fees to be paid by taxpayers for late-filing of GSTR-5A now stands at a total of Rs. 200 per day of delay (Rs. 100 per day of delay for NIL return) subject to the maximum cap in the late fees at Rs. 5,000

As on 7th March 2018, the reduced late fees for other returns such as GSTR-1, GSTR-3B(October 2017 onwards), GSTR-4, GSTR-5 &  GSTR-6 continue to apply.

 

There are prescribed formats for each of the above of the returns. The forms may seem complex and difficult to understand. Do not worry, you can file your returns very easily using ClearTax GST Software. 

Sign-up now and try it yourself.

 

All Articles

  1. Although GSTR-9 and GSTR-9C sounds similar there are huge differences between the two. Read to know more as we compare the two forms.
  2. GSTR 4A is a record of all invoices received by the composition dealers from the suppliers in a particular tax period. Read to know more about Form GSTR-4A.
  3. The GST council announced the new GST quarterly returns for small taxpayers known as Sahaj & Sugam. Read to know about Sahaj form in detail.
  4. The GST council introduced new quarterly returns called Sahaj & Sugam in 27th GST council meeting. Let us know the GST Sugam returns in detail.
  5. GSTR 2A for reconciliation can be downloaded from the GST portal in JSON and excel format. Know the steps to download GSTR 2A in excel format.
  6. GSTR-9C is to be filed where the taxpayer is subject to GST Audit for FY. Get to know about this reconciliation statement, certification & filing process
  7. GSTR-9A forms are released and must be filed by Composition dealers now extended till 31 March 2019. Know the rules and compliance around this.
  8. GSTR-5A must be filed monthly by 20th of next month by OIDAR service provider. Here are steps to be followed to file this GST returns on the Government portal.
  9. GSTR-5 must be filed monthly by 20th of next month by Non resident GST taxpayers. Here is step-by-step guide to file GSTR-5 on GST portal.
  10. The government mandates the filing of Information Returns under GST for certain class of persons. Information returns are not tax returns.
  11. Filing GSTR 5A is mandatory for the non-resident OIDAR service providers even if there is no business activity within 20th day of the succeeding month
  12. GST Return filers are getting an error called 'Checksum Validation: Failed' while filing their GSTR-3B and GSTR-4. Here are a few solutions that might work.
  13. Amendments can be made in each invoice and details at summary level also. Both type of amendments have there own limitations. Read this article to know more
  14. Learn to file GSTR-06 on the GST Portal. GSTR-06 is a monthly return to be filed by Input Service Distributor. Important return for distribution of credit.
  15. A dealer who wants to claim refund on export has to file the Table 6A of GSTR-1. Here is a guide on how to do file the Table 6A of GSTR-1 on GST portal
  16. GSTR-4 is a quarterly return to be filed by Composition dealers. This article contains in detail each section and the details to be provided in it.
  17. not possible to revise GSTR-3B once filed. But Government has now allowed to ‘Reset GSTR 3B’ after submission but before filing the return.
  18. GSTR 1 is a monthly or quarterly return to be filed by a regular taxpayer. This article is a detailed analysis of GST Form GSTR-1.
  19. All regular taxpayers have to file GSTR-3B every month. Here is a step-by-step guide for Tally users to generate the report and enter values in GST Portal.
  20. GSTR-3B is a monthly return required to be filed by all regular taxpayers till March 2019. Here is a step-by-step guide to filing your return on GST Portal.
  21. A step-by-step guide on filing GSTR-4 on GST Portal to help composition dealers in easy GST return filing.
  22. A dealer has to convert GSTR-2A JSON to Excel. This conversion is required for matching and reconciliation, an important step in GSTR 2 return filing.
  23. GSTR-2 is a return containing details of all inward supplies. Based on this return the Input Tax Credit that a taxpayer is eligible to avail is determined.
  24. GSTR-3A is a notice sent by the tax authorities to defaulters who do not file their GST returns.
  25. To modify, add or delete details in invoices entered on GST Portal one can download and make changes GSTR 1 and upload it on the GST website. Here is how
  26. GSTR 2A is a return containing details of all the inward supplies, TDS and TCS. GSTR 2A is auto-populated based on the following -
  27. ClearTax has come across many queries and error messages received by taxpayers and compiled a few of filing GSTR 1 common errors.
  28. This article will help you understand whether a dealer with ZERO outward supplies is required to file GSTR 1 return and how to file a NIL GSTR 1 return.
  29. GSTR 2A is an automatic return generated for a taxpayer from his seller’s GSTR-1. It takes information of goods and/or services which have been purchased in a given month from the seller’s GSTR-1.
  30. GSTR-1A is a document containing changes made to sales invoices reported in GSTR-1 which was filed earlier.
  31. GSTR 1 is a monthly GST return that contains details of all outward supplies. This is a step-by-step guide on how to file GSTR 1 on the GST Portal.
  32. Details to be mentioned in GSTR 3B Form are shared. Detail of the eligible ITC and tax liability under CGST, SGST and IGST is to be mentioned.
  33. Let us look at chapter 8 of CGST rules - Returns. This text is taken from http://www.cbec.gov.in/resources//htdocs-cbec/gst/cgst-rules-01july2017%20.pdf
  34. The GST Council has relaxed filing of GST Returns for 1st six months. Here's all you need to know about GSTR3B to be filed for these 6 months.
  35. Not every business is required to file all the returns and here we are elaborating on which all returns are required to be filed by different business assesses.
  36. A taxable person who opts for cancellation of GST registration has to file a final return under GST law in form GSTR-10 within three months. Read more here
  37. Every taxable person under GST law will be required to furnish an annual return in form GSTR-9 before 31st December of next financial year. Read more here
  38. Under GST, there are specific Rules for Return filing compliance by ecommerce operators and suppliers. Learn about the rules through easy examples here.
  39. E-Commerce Operators Registered under GST are Required to Collect Tax at Source and file GSTR-8 by 10th of next month. Read more here
  40. Every registered taxable person who is required to deduct tax at source under GST shall furnish a return in FORM GSTR-7 by 10th of next month. Read more here
  41. Every taxable person registered as an Input Service Distributor is required to furnish details of input credit distributed in form GSTR-6. Read more here
  42. Every person who has been issued a Unique Identity Number under GST shall furnish the details of supply in GSTR-11 by 28th of the next month. Read more here
  43. Every registered non-resident taxable person is required to furnish a return in GSTR-5 electronically through the GST Portal. Read here to know more
  44. A dealer registered under composition scheme of GST is required to furnish GSTR-4 by 18th of the month succeeding quarter. Read more to understand GSTR-4
  45. Every registered business is required to furnish details of Inward and Outward Supply and make payment of GST in monthly GSTR-3 Return. Read More
  46. According to revised model GST law, every registered taxable person is required to furnish details of Inward Supply for a tax period. Read More on GSTR-2
  47. According to Model GST law, every registered taxable person is required to submit “Details of Outward Supplies” in GSTR-1. This return is required to be filed within 10 days from the end of the tax period. Read More
  48. Tax returns and their due date for filing under the GST Law. Understand which all returns are applicable on your business and what are the filing timelines.