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GST Return – What is GST Return? Who Should File, Due Dates & Types of GST Returns

Updated on :  

08 min read

All registered businesses have to file monthly or quarterly and an annual GST return based on the type of business. All these GSTR filings are done online on the GST portal. 

What is GST Return?

A GST return is a document containing details of all income/sales and/or expense/purchase which a taxpayer (every GSTIN) is required to file with the tax administrative authorities. This is used by tax authorities to calculate net tax liability.

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

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

To file GST returns or for GST filing, check out gst.cleartax.in website that allows import of data from various ERP systems such as Tally, Busy, custom excel, to name a few. Moreover, there is option to use desktop app for Tally users to directly upload data and filing.

Who should file GST Returns?

In the GST regime, any regular business having more than Rs.5 crore as annual aggregate turnover has to file two monthly returns and one annual return. This amounts to 26 returns in a year.

The number of GSTR filings vary for quarterly GSTR-1 filers under QRMP scheme. The number of GSTR filings online for them is 9 in a year, including the GSTR-3B and annual return.

There are separate returns required to be filed by special cases such as composition dealers whose number of GSTR filings is 5 in a year.

What are the different 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.

GST filings as per the CGST Act subject to changes by CBIC Notifications

Edit
Return FormDescriptionFrequencyDue Date
GSTR-1Details of outward supplies of taxable goods and/or services affected.Monthly11th* of the next month with effect from October 2018 until September 2020. *Previously, the due date was 10th of the next month.
Quarterly  (If opted under the QRMP scheme)13th of the month succeeding the quarter. Was end of the month succeeding the quarter until December 2020)
GSTR-2 Suspended from September 2017 onwardsDetails of inward supplies of taxable goods and/or services effected claiming the input tax credit.Monthly15th of the next month.  
GSTR-3 Suspended from September 2017 onwardsMonthly return on the basis of finalisation of details of outward supplies and inward supplies along with the payment of tax.Monthly20th of the next month.  
GSTR-3BSimple return in which summary of outward supplies along with input tax credit is declared and payment of tax is affected by the taxpayer.Monthly20th of the next month from the month of January 2021 onwards^ Staggered^^ from the month of January 2020 onwards upto December 2020.* *Previously 20th of the next month for all taxpayers.
Quarterly22nd or 24th of the month next to the quarter***
^20th of next month for taxpayers with an aggregate turnover in the previous financial year more than Rs 5 crore or otherwise eligible but still opting out of the QRMP scheme.

^^ 1. 20th of next month for taxpayers with an aggregate turnover in the previous financial year more than Rs 5 crore.

2. For the taxpayers with aggregate turnover equal to or below Rs 5 crore, 22nd of next month for taxpayers in category X states/UTs and 24th of next month for taxpayers in category Y states/UTs

***For the taxpayers with aggregate turnover equal to or below Rs 5 crore, eligible and remain opted into the QRMP scheme, 22nd of month next to the quarter for taxpayers in category X states/UTs and 24th of month next to the quarter for taxpayers in category Y states/UTs 
  • Category X: Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana or Andhra Pradesh or the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands and Lakshadweep.
  • Category Y: Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha or the Union Territories of Jammu and Kashmir, Ladakh, Chandigarh and New Delhi.
CMP-08Statement-cum-challan to make a tax payment by a taxpayer registered under the composition scheme under section 10 of the CGST Act (supplier of goods) and CGST (Rate) notification no. 02/2019 dated 7th March 2020 (Supplier of services)Quarterly18th of the month succeeding the quarter.
GSTR-4Return for a taxpayer registered under the composition scheme under section 10 of the CGST Act (supplier of goods) and CGST (Rate) notification no. 02/2019 dated 7th March 2020 (Supplier of services).Annually30th of the month succeeding a financial year.
GSTR-5Return for a non-resident foreign taxable person.Monthly20th of the next month.
GSTR-6Return for an input service distributor to distribute the eligible input tax credit to its branches.Monthly13th of the next month.
GSTR-7Return for government authorities deducting tax at source (TDS).Monthly10th of the next month.
GSTR-8Details of supplies effected through e-commerce operators and the amount of tax collected at source by them.Monthly10th of the next month.
GSTR-9Annual return for a normal taxpayer.Annually31st December of next financial year.
GSTR-9A(Suspended)Annual return optional for filing by a taxpayer registered under the composition levy anytime during the year.Annually until FY 2017-18 and FY 2018-1931st December of next financial year, only up to FY 2018-19.
GSTR-9CCertified reconciliation statementAnnually31st December of next financial year.
GSTR-10Final return to be filed by a taxpayer whose GST registration is cancelled.Once, when GST registration is cancelled or surrendered.Within three months of the date of cancellation or date of cancellation order, whichever is later.
GSTR-11Details of inward supplies to be furnished by a person having UIN and claiming a refundMonthly28th of the month following the month for which statement is filed.

* Subject to changes by Notifications/ Orders

** Statement of self-assessed tax by composition dealers – same as the erstwhile form GSTR-4, which is now made an annual return with effect from FY 2019-2020 onwards.

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

4.Upcoming Due Dates to file GST Returns

The 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 you must not miss!

GST return filing calendar Oct-Mar 2021

GST return filing calendar upto September 2020

Below is the GST Calendar for Every Return from October 2020-March 2021 :

GSTR-1

Quarterly Filing

(Annual turnover up to Rs 1.5 crore can opt for quarterly filing**)

QuarterDue date
Oct-Dec 202013th January 2021
Jan-Mar 202113th April 2021

**Such taxpayers can also make use of IFF to upload B2B invoices or documents every month.

Monthly Filing

(Annual turnover of more than Rs 1.5 crore must file monthly)

MonthDue Date
October 202011th November 2020
November 202011th December 2020
December 202011th January 2021
January 202111th February 2021
February 202111th March 2021
March 202111th April 2021

GSTR-2 and GSTR-3

The filing of these forms is currently suspended.

GSTR-3B

GSTR-3B is a summary return to be filed by all taxpayers except those registered under the composition scheme, every month. However, from 1st January 2021, there is also quarterly filing option provided to taxpayers with annual aggregate turnover of up to Rs.5 crore, opting for the QRMP scheme.

For October 2020 to December 2020

Edit
Category of TaxpayerPeriodDue Date*
Aggregate turnover exceeding Rs 5 crore in the previous financial yearOctober 202020th November 2020
November 202020th December 2020
December 202020th January 2021
Aggregate turnover less than or equal to Rs 5 crore in the previous financial yearOctober 2020For category X states/UT: 22nd November 2020
For category Y states/UT: 24th November 2020
November 2020For category X states/UT: 22nd December 2020
For category Y states/UT: 24th December 2020
December 2020For category X states/UT: 22nd January 2021
For category Y states/UT: 24th January 2021

*Last date to file without a late fee

Category X: Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana or Andhra Pradesh or the Union Territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands and Lakshadweep.

Category Y: Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha or the Union Territories of Jammu and Kashmir, Ladakh, Chandigarh and New Delhi.

From January 2021 to March 2021

Aggregate turnover exceeding Rs.5 crore in the previous financial year

PeriodDue Date
January 202120th February 2021
February 202120th March 2021
March 202120th April 2021

Aggregate turnover up to Rs.5 crore in the previous financial year

(1) Not opting for the QRMP scheme

PeriodDue Date
January 202120th February 2021
February 202120th March 2021
March 202120th April 2021

(2) Opting for the QRMP scheme

Edit
QuarterDue date
Jan-Mar 2021For category X states/UT:22nd April 2021*
For category Y states/UT:24th April 2021*

*Pay tax on a monthly basis by 25th of the consequent month for the first two months of the quarter.

CMP-08

Period (Quarterly)Due date
Oct-Dec 202018th January 2021
Jan-Mar 202118th April 2021

GSTR-4

Due date to file GSTR-4 return for the FY 2019-20 is further extended to 31st October 2020 from 31st August 2020.

Due date to file GSTR-4 return for the FY 2020-21 is 30th April 2021.

GSTR-5

Summary of outward taxable supplies and tax payable by the non-resident taxable persons:

Period (Monthly)Due Date
October 202020th November 2020
November 202020th December 2020
December 202020th January 2021
January 202120th February 2021
February 202120th March 2021
March 202120th April 2021

GSTR-5A

Summary of outward taxable supplies and tax payable by Online Information and Database Access or Retrieval Services (OIDAR) provider:

Period (Monthly)Due Date
October 202020th November 2020
November 202020th December 2020
December 202020th January 2021
January 202120th February 2021
February 202120th March 2021
March 202120th April 2021

GSTR-6

Details of Input Tax Credit (ITC) received and distributed by an Input Service Distributor (ISD):

Period (Monthly)Due Date
October 202013th November 2020
November 202013th December 2020
December 202013th January 2021
January 202113th February 2021
February 202113th March 2021
March 202113th April 2021

GSTR-7

Summary of Tax Deducted at Source (TDS) and deposited under GST laws:

Period (Monthly)Due Date
October 202010th November 2020
November 202010th December 2020
December 202010th January 2021
January 202110th February 2021
February 202110th March 2021
March 202110th April 2021

GSTR-8

Summary of Tax Collected at Source (TCS) by e-commerce operators under GST laws:

Period (Monthly)Due Date
October 202010th November 2020
November 202010th December 2020
December 202010th January 2021
January 202110th February 2021
February 202110th March 2021
March 202110th April 2021

Below is the GST Calendar for Every Return upto September 2020:

GSTR-1

Quarterly Filing

(Annual turnover up to Rs 1.5 crore can opt for quarterly filing)

QuarterDue dateLast date to file without a late fee
Jan-Mar 202030th April 202017th July 2020
Apr-Jun 202031st July 20203rd August 2020
Jul-Sept 202031st October 202031st October 2020

Monthly Filing

(Annual turnover of more than Rs 1.5 crore must file monthly)

MonthDue DateLast date to file without a late fee
January 202011th February 202011th February 2020
February 202011th March 202011th March 2020
March 202011th April 202010th July 2020
April 202011th May 202024th July 2020
May 202011th June 202028th July 2020
June 202011th July 20205th August 2020
July 202011th August 202011th August 2020
August 202011th September 202011th September 2020
September 202011th October 202011th October 2020

GSTR-2 and GSTR-3

The filing of these forms is currently suspended.

GSTR-3B

GSTR-3B is a monthly summary return to be filed by all taxpayers except those registered under the composition scheme.

For January 2020

Edit
Category of TaxpayerDue Date*
Aggregate turnover exceeding Rs 5 crore in the previous financial year20th February 2020
Aggregate turnover less than or equal to Rs 5 crore in the previous financial yearFor category X states/UT: 22nd February 2020
For category Y states/UT: 24th February 2020

*Last date to file without a late fee

From February 2020 to July 2020

Edit
Category of TaxpayerPeriodDue DateLast date to file without a late feeRate of Interest
Aggregate turnover exceeding Rs 5 crore in the previous financial yearFebruary 202020th March 202024th June 2020*Nil (If tax is paid on or before 04th April 2020)

9% p.a.(If tax is paid after 04th April 2020 till 24th June 2020 and return is filed by this deadline)

18% p.a. in the above staggered manner(If tax is paid or return is filed after 24th June 2020)
March 202020th April 202024th June 2020*Nil (If the tax paid on or before 05th May 2020)

9% p.a.(If tax is paid after 04th April 2020 till 24th June 2020 and return is filed by this deadline)

18% p.a. in the above staggered manner(If tax is paid or return is filed after 24th June 2020)
April 202020th May 202024th June 2020*Nil (If the tax paid on or before 04th June 2020)

9% p.a.(If tax is paid after 04th April 2020 till 24th June 2020 and return is filed by this deadline)

18% p.a. in the above staggered manner(If tax is paid or return is filed after 24th June 2020)
May 202027th June 202027th June 2020^Nil (If return is filed before 27th June 2020)

9% p.a.(If return is filed after 27th June 2020 but before 30th September 2020)

In the above staggered manner and 18% p.a from 1st October 2020 onwards upto the actual date of filing(If return is filed after 30th September 2020)
June 202020th July 202020th July 2020^Nil (If return is filed before 20th July 2020)

9% p.a.(If return is filed after 20th July 2020 but before 30th September 2020)

In the above staggered manner and 18% p.a from 1st October 2020 onwards upto the actual date of filing(If return is filed after 30th September 2020)
July 202020th August 202020th August 2020^Nil (If return is filed before 20th August 2020)

9% p.a.(If return is filed after 20th August 2020 but before 30th September 2020)

In the above staggered manner and 18% p.a from 1st October 2020 onwards upto the actual date of filing(If return is filed after 30th September 2020)
Aggregate turnover up to Rs 5 crore in the previous financial year and registered in category X states/UTsFebruary 202022nd March 202030th June 2020^Nil (If return is filed before 30th June 2020)

9% p.a.(If return is filed after 30th June 2020 but before 30th September 2020)

In the above staggered manner and 18% p.a from 1st October 2020 onwards upto the actual date of filing(If return is filed after 30th September 2020)
March 202022nd April 20203rd July 2020^Nil (If return is filed before 3rd July 2020)

9% p.a.(If return is filed after 3rd July 2020 but before 30th September 2020)

In the above staggered manner and 18% p.a from 1st October 2020 onwards upto the actual date of filing(If return is filed after 30th September 2020)
April 202022nd May 20206th July 2020^Nil (If return is filed before 6th July 2020)

9% p.a.(If return is filed after 6th July 2020 but before 30th September 2020)

In the above staggered manner and 18% p.a from 1st October 2020 onwards upto the actual date of filing(If return is filed after 30th September 2020)
May 202012th July 202012th September 2020^Nil (If return is filed before 6th July 2020)

9% p.a.(If return is filed after 6th July 2020 but before 30th September 2020)

In the above staggered manner and 18% p.a from 1st October 2020 onwards upto the actual date of filing(If return is filed after 30th September 2020)
June 202022nd July 202023rd September 2020^Nil (If return is filed before 23rd September 2020)

9% p.a.(If return is filed after 23rd September 2020 but before 30th September 2020)

In the above staggered manner and 18% p.a from 1st October 2020 onwards upto the actual date of filing(If return is filed after 30th September 2020)
July 202022nd August 202027th September 2020^Nil (If return is filed before 27th September 2020)

9% p.a.(If return is filed after 23rd September 2020 but before 30th September 2020)

In the above staggered manner and 18% p.a from 1st October 2020 onwards upto the actual date of filing(If return is filed after 30th September 2020)
Aggregate turnover up to Rs 5 crore in the previous financial year and registered in category Y states/UTsFebruary 202024th March 202030th June 2020^Nil (If return is filed before 30th June 2020)

9% p.a.(If return is filed after 30th June 2020 but before 30th September 2020)

In the above staggered manner and 18% p.a from 1st October 2020 onwards upto the actual date of filing(If return is filed after 30th September 2020)
March 202024th April 20205th July 2020^Nil (If return is filed before 5th July 2020)

9% p.a.(If return is filed after 5th July 2020 but before 30th September 2020)

In the above staggered manner and 18% p.a from 1st October 2020 onwards upto the actual date of filing(If return is filed after 30th September 2020)
April 202024th May 20209th July 2020^Nil (If return is filed before 9th July 2020)

9% p.a.(If return is filed after 9th July 2020 but before 30th September 2020)

In the above staggered manner and 18% p.a from 1st October 2020 onwards upto the actual date of filing(If return is filed after 30th September 2020)
May 202014th July 202015th September 2020^Nil (If return is filed before 15th September 2020)

9% p.a.(If return is filed after 15th September 2020 but before 30th September 2020)

In the above staggered manner and 18% p.a from 1st October 2020 onwards upto the actual date of filing(If return is filed after 30th September 2020)
June 202024th July 202025th September 2020^Nil (If return is filed before 25th September 2020)

9% p.a.(If return is filed after 25th September 2020 but before 30th September 2020)

In the above staggered manner and 18% p.a from 1st October 2020 onwards upto the actual date of filing(If return is filed after 30th September 2020)
July 202024th August 202029th September 2020^Nil(If return is filed before 29th September 2020)

9% p.a.(If return is filed after 29th September but before 30th September 2020)

In the above staggered manner and 18% p.a from 1st October 2020 onwards upto the actual date of filing(If return is filed after 30th September 2020)

*A late fee will apply from the due date until the actual date of filing subject to a maximum of Rs 500 per return (No late fee for Nil GSTR-3B), if filed after 24th June 2020 but before 30th Sept 2020.

^If filed afterwards but before 30th September 2020, the maximum late fee of Rs 500 per return shall be charged vide CGST notification number 57/2020 dated 30th June 2020. No late fee is charged for a Nil return.

From August 2020 and September 2020

Edit
Category of TaxpayerPeriodDue Date*
Aggregate turnover exceeding Rs 5 crore in the previous financial yearAugust 202020th September 2020
Aggregate turnover less than or equal to Rs 5 crore in the previous financial yearSeptember 202020th October 2020
August 2020For category X states/UT:1st October 2020
For category Y states/UT:3rd October 2020
September 2020For category X states/UT:22nd October 2020
For category Y states/UT:24th October 2020

*Last date to file without a late fee

Category X: Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana or Andhra Pradesh or the Union Territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands and Lakshadweep.

Category Y: Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha or the Union Territories of Jammu and Kashmir, Ladakh, Chandigarh and New Delhi.

CMP-08

Period (Quarterly)Due date*
Jan-Mar 20207th July 2020
Apr-Jun 202018th July 2020
Jul-Sept 202018th October 2020

*Last date to file without a late fee and interest

GSTR-4

Due date to file GSTR-4 return for the FY 2019-20 is extended to 15th July 2020.

GSTR-5

Summary of outward taxable supplies and tax payable by the non-resident taxable persons:

Edit
Period (Monthly)Due Date
January 202020th February 2020
February 202031st August 2020
March 2020
April 2020
May 2020
June 2020
July 2020
August 202020th September 2020
September 202020th October 2020

GSTR-5A

Summary of outward taxable supplies and tax payable by Online Information and Database Access or Retrieval Services (OIDAR) provider:

Edit
Period (Monthly)Due Date
January 202020th February 2020
February 202031st August 2020
March 2020
April 2020
May 2020
June 2020
July 2020
August 202020th September 2020
September 202020th October 2020

GSTR-6

Details of Input Tax Credit (ITC) received and distributed by an Input Service Distributor (ISD):

Edit
Period (Monthly)Due Date
January 202013th February 2020
February 202013th March 2020
March 202031st August 2020
April 2020
May 2020
June 2020
July 2020
August 202013th September 2020
September 202013th October 2020

GSTR-7

Summary of Tax Deducted at Source (TDS) and deposited under GST laws:

Edit
Period (Monthly)Due Date
January 202010th February 2020
February 202010th March 2020
March 202031st August 2020
April 2020
May 2020
June 2020
July 2020
August 202010th September 2020
September 202010th October 2020

GSTR-8

Summary of Tax Collected at Source (TCS) by e-commerce operators under GST laws:

Edit
Period (Monthly)Due Date
January 202010th February 2020
February 202010th March 2020
March 202031st August 2020
April 2020
May 2020
June 2020
July 2020
August 202010th September 2020
September 202010th October 2020

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 fees 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. However, currently, a reduced late fees of Rs 50 per day of delay(Rs 20 for NIL return) is applicable for those who file GSTR-1 and GSTR-3B.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. GSTR-9C has undergone legal changes in applicability and format from FY 2020-21 onwards. Read our article to get to know the table-wise changes easily!
  2. GST Amnesty Scheme was introduced by the government to allow taxpayers to file pending GSTR-3B at a reduced late fee on or before 31st August 2021.
  3. Here's a step-by-step guide to change the profile under the QRMP Scheme under GST, from monthly to quarterly returns or vice versa.
  4. Under QRMP Scheme, small taxpayers file GST returns quarterly while they pay taxes monthly. Here's a step-by-step guide to pay taxes under the QRMP scheme.
  5. Communication between supplier and recipient facility is available on the GST portal. Now, taxpayers can directly send messages for missing documents
  6. Here is a complete step-by-step guide on uploading invoices using the Invoice Furnishing Facility (IFF), that is available to quarterly GSTR-1 filers.
  7. Blocking of GSTR-1 was introduced by a new CGST rule 59(6) implemented in 2021 if GSTR-3B was not filed for the preceding two months or the last quarter.
  8. The GSTN has enabled the auto population of e-invoice details from the IRP into the GSTR-1 return, along with a downloaded Excel file made available.
  9. This article explains everything about recently announced Quarterly Return Filing and Monthly Payment of Taxes (QRMP) scheme.
  10. Cleartax GSTR 2B advanced purchase register matching tool to maximise ITC claim. Import GSTR-2B Json File, purchase register, and run matching for FREE.
  11. This article explains all about the Invoice Furnishing Facility (IFF), where quarterly GSTR-1 filers to upload their B2B invoices monthly.
  12. The government has given small taxpayers with turnover up to Rs.5 crore the option to file GSTR-3B on a quarterly basis from 1st January 2021 onwards.
  13. Table 8A in GSTR-9 gives the total eligible ITC that can be claimed in a FY. Find out all about Table 8A, mismatches and implications while filing GSTR-9.
  14. File GSTR-6 using ClearTax within minutes seamlessly and accurately. Here is a step-by-step guide on using ClearTax software to file GSTR-6 by an ISD.
  15. GSTR-4 (Annual Return) can be filed using the offline tool for filling up a few tables. Thereafter, the JSON file can be uploaded onto the GST portal.
  16. GSTR-2B is an auto-drafter ITC statement similar to GSTR-2A but is constant for a month. Read our article to get complete details, uses and format.
  17. Step-by-step guide to download and install the GST ITC-01 offline tool, prepare the return, and generate and upload the JSON file.
  18. Step-by-step guide to downloading the GSTR-11 offline tool, preparing the return, and generating and uploading the JSON file.
  19. GSTR-4 Annual return filing facility is available on the GST portal. Details of one table are auto-populated from CMP-08. Read to know the steps.
  20. The GST portal provides offline tools for filing GST returns. Let's see how to prepare and file GSTR-3B using the GSTR-3B offline utility.
  21. Step-by-step guide to download the TRAN-2 offline tool from the GST Portal, fill-in the data, and generate and upload the JSON file.
  22. GSTR-8 can be prepared using the offline utility when the number of records is more. Here is a complete guide on offline utility with errors & resolutions.
  23. GSTR-7 which is a return for TDS deduction can be prepared using the offline tool as well. Here is a complete guide on filing GSTR-7 using the offline tool.
  24. SMS option to file nil GSTR-1 is now available for taxpayers having no outward supplies during the month or quarter. Here is a complete step-by-step guide.
  25. A guide to download the offline GSTR-10 tool, and step-by-step instructions to filling the tables, generating and uploading the JSON file.
  26. A guide to download the offline GSTR-9C tool, and step-by-step instructions to filling the tables, and generating and uploading the JSON file.
  27. A guide to download and install the GSTR-6 offline tool, to fill in the data table-wise and upload the JSON and file GSTR-6.
  28. GSTR-9A Offline tool can be used by composition dealers to prepare their annual return in an offline mode and without an internet connection.
  29. GSTR-9 Offline tool is used without internet. After preparing the JSON file you need to upload on the GST Portal. ClearTax Desktop tool makes it easier.
  30. Nil GSTR-3B can now be filed via SMS using the registered mobile number for a GSTIN. The article provides the steps for filing a Nil GSTR-3B.
  31. GSTR-11 must be filed by UIN holders to claim their GST Refund in RFD-10. It can be filed once in a quarter. Read to know more.
  32. COVID-19 GST Compliance : The finance ministry made various announcements and notifications. CBIC circulars will explain those GST compliance relief measures and clarifications.
  33. Different types of JSON errors while filing GSTR-9C. Few taxpayers are facing hardship in submitting GSTR-9C. This article covers the solutions for resolving errors including the JSON errors.
  34. Nil GSTR-3B implies no sales or purchases and Nil tax liability for a period. Nil GSTR-3B can be filed on the GST portal following a step-by-step procedure.
  35. Form GSTR-9 Simplified: The CBIC has issued a notification simplifying Form GSTR-9 and 9C, making various fields optional. Here is a list of the important changes made.
  36. Here are the FAQs on Form GSTR-9C. Form GSTR-9C is a reconciliation statement to be filed by taxpayers whose turnover exceeds Rs.2 crore in a FY.
  37. Form GSTR-9C consists of two parts. Part A is the reconciliation statement, and Part B is certification. Here is a detailed guide to preparing Form GSTR-9C.
  38. The due date to file GSTR-9 has been extended due to issues faced by taxpayers while uploading their returns. Know the issues in this article
  39. ITC reporting in GSTR-9 must be accurate, as the form cannot be revised. We discuss the challenges faced by taxpayers in reporting and how to address them
  40. CMP-08 form is for payment of self-assessed tax liability to be filed quarterly. Learn how to file CMP-08 on GST portal through this article.
  41. GSTR-9 is the annual return to be filed by registered taxpayers. Here is a detailed explanation on how to fill tables 6-8 and 12-13 in the GSTR-9 return.
  42. Guide to fill tables 4 & 5 and 10 & 11 in GSTR-9. Find out how to fill in details of advances, inward and outward supplies made on which tax is payable.
  43. GSTR-9: An annual return to be filed once in a year by the registered taxpayers under GST. Here are some of the FAQ on filing GSTR-9. due date to file GSTR-9 has been extended. Find GSTR-9 new Due Date.
  44. All taxpayers registered under the composition scheme of GST are required to file their annual returns in the Form GSTR-9A. A user guide for filing GSTR-9A.
  45. A new section has been introduced in the CGST Act, which lays down the guidelines for claiming input tax credit under the new return filing system.
  46. GSTR-1 filed report is an important input for users to know the filing status and get a data dump of the outward supplies made during the selected period.
  47. There is no provision to amend GST returns yet. Learn about the common errors made while filing returns and how one can avoid them.
  48. Import sales invoices B2B, B2B (Large) and populate HSN summary for outward supplies in GSTR-1 from the e-way bill portal. This easy to use guide can help!
  49. GSTR-3B vs GSTR-1 is an important reconciliation exercise to be undertaken to ensure that both returns match across months and avoid potential demand notices from the GST department. ClearTax GST provides smart reports that can compare these returns on a monthly, quarterly and annual level.
  50. GSTR-3B vs GSTR-2A is an important exercise to avoid potential demand notices from the GST department. ClearTax GST provides smart reports to claim 100% ITC
  51. GSTR-8 is a monthly return required to be filed by all e-commerce operators by the 10th. Here is a step-by-step guide to filing your return on GST Portal.
  52. 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.
  53. To acquire a clearance for export, from the Customs, an exporter will have to submit Shipping Bill’. Read to know more about Shipping Bill and its format.
  54. 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.
  55. 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.
  56. 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
  57. GSTR-9A forms are released and must be filed by Composition dealers now extended till 30th June 2019. Know the rules and compliance around this.
  58. 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.
  59. 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.
  60. Exclusive offerings for Flipkart sellers by ClearTax - Services provided are GSTIN Registration, Filing, Trademark, CA Assisted Tax Filings.
  61. File GST Returns from Tally with least human intervention. Know the benefits and learn how to use ClearTax Tally Connector -A smart integration tool
  62. The government mandates the filing of Information Returns under GST for certain class of persons. Information returns are not tax returns.
  63. 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
  64. 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.
  65. 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
  66. 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.
  67. 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
  68. GSTR-4 is an annual return to be filed by Composition dealers. This article contains in detail each section and the details to be provided in it.
  69. not possible to revise GSTR-3B once filed. But Government has now allowed to ‘Reset GSTR 3B’ after submission but before filing the return.
  70. 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.
  71. 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.
  72. GSTR-3B is a monthly return required to be filed by all regular taxpayers till March 2021. Here is a step-by-step guide to filing your return on GST Portal.
  73. Filing GSTR-3B is simple, fast and accurate with ClearTax GST Software. Follow the simple two-step process below to file your GSTR-3B in a few minutes.
  74. A step-by-step guide on filing GSTR-4 on GST Portal to help composition dealers in easy GST return filing.
  75. Get a complete understanding of the JSON errors while filing GSTR-2 on GST Portal and follow our guidelines to fix the GSTR-2 JSON Error.
  76. Download Desktop App to export data from Tally & file GST Returns on ClearTax GST Software. Now Tally ERP9 can be integrated with ClearTax GST.
  77. 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.
  78. GSTR-3A Notice sent by the tax authorities to defaulters who do not file their GST returns.
  79. 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
  80. GSTR 2A is a return containing details of all the inward supplies, TDS and TCS. GSTR 2A is auto-populated based on some returns
  81. ClearTax has come across many queries and error messages received by taxpayers and compiled a few of filing GSTR 1 common errors.
  82. 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.
  83. GSTR-1A was a document containing changes made to sales invoices reported in GSTR-1 which was filed earlier. It has been suspended since 2017.
  84. Get a complete view on all the JSON errors while filing GSTR 1 on GST Portal and follow our guidelines to fix the GST JSON Error.
  85. 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.
  86. 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
  87. 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.
  88. 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
  89. 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
  90. Under GST, there are specific Rules for Return filing compliance by ecommerce operators and suppliers. Learn about the rules through easy examples here.
  91. 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
  92. 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
  93. 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
  94. 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
  95. 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
  96. 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
  97. 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
  98. 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
  99. 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
  100. 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.