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

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1. GST Amnesty Scheme
   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.
2. How to Change the Profile Under the QRMP Scheme
   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.
3. Steps to Make Tax Payments Under the QRMP Scheme
   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.
4. Communication between Taxpayers on GST Portal
   Communication between supplier and recipient facility is available on the GST portal. Now, taxpayers can directly send messages for missing documents
5. Step-by-Step Process For Uploading Invoices Using the Invoice Furnishing Facility (IFF)
   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.
6. Blocking of GSTR-1 if GSTR-3B is not filed
   This article explains the new rule 59(4)(5) introduced for blocking of GSTR-1 if GSTR-3B not filed for the preceding two months.
7. Auto Population of e-Invoice Details Into the GSTR-1
   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.
8. Quarterly Return Filing and Monthly Payment of Taxes (QRMP) Scheme under GST
   This article explains everything about recently announced Quarterly Return Filing and Monthly Payment of Taxes (QRMP) scheme.
9. gstr-2b-purchase-register-matching-tool
   Cleartax GSTR 2B advanced purchase register matching tool to maximise ITC claim. Import GSTR-2B Json File, purchase register, and run matching for FREE.
10. All About Invoice Furnishing Facility (IFF)
    This article explains all about the Invoice Furnishing Facility (IFF), where quarterly GSTR-1 filers to upload their B2B invoices monthly.
11. Quarterly Filing of GSTR-3B for Small Taxpayers
    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.
12. All About Table 8A of GSTR-9 and its Implications
    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.
13. How to file GSTR-6 using ClearTax?
    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.
14. Guide to file GSTR-4 (Annual Return) offline
    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.
15. Guide on GSTR-2B: Auto-drafted ITC Statement
    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.
16. How to file Form GST ITC-01 using the offline tool?
    Step-by-step guide to download and install the GST ITC-01 offline tool, prepare the return, and generate and upload the JSON file.
17. How to file GSTR-11 using the offline tool?
    Step-by-step guide to downloading the GSTR-11 offline tool, preparing the return, and generating and uploading the JSON file.
18. Guide to file GSTR-4 online
    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.
19. GSTR-3B Offline Tool : How to file Form GSTR-3B offline?
    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.
20. How to File TRAN-2 on the GST Portal Using the Offline Tool?
    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.
21. Guide to file GSTR-8 using Offline Utility
    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.
22. Guide to file GSTR-7 using the offline tool
    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.
23. Guide to file a Nil GSTR1 via SMS
    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.
24. How to file GSTR-10 using the offline tool?
    A guide to download the offline GSTR-10 tool, and step-by-step instructions to filling the tables, generating and uploading the JSON file.
25. How to File GSTR-9C Offline?
    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.
26. How to File GSTR-6 Offline?
    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.
27. How to file GSTR-9A Offline?
    GSTR-9A Offline tool can be used by composition dealers to prepare their annual return in an offline mode and without an internet connection.
28. How to file GSTR-9 offline?
    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.
29. All about NIL GSTR-3B Filing via SMS
    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.
30. How to file Form GSTR-11 on the GST portal?
    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.
31. COVID-19: GST Compliance Relief Measures and Clarifications
    COVID-19 GST Compliance : The finance ministry made various announcements and notifications. CBIC circulars will explain those GST compliance relief measures and clarifications.
32. Different types of JSON errors while filing GSTR-9C
    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.
33. Steps to file Nil GSTR-3B on GST Portal
    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.
34. Form GSTR-9 Simplified: List of Changes Made As Per CBIC Notification dt. 26-12-2019
    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.
35. GSTR-9C – Frequently Asked Questions (FAQs)
    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.
36. Guide to Preparing Form GSTR-9C
    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.
37. GSTR-9 Due Date Extended: Common issues faced by CAs while filing GSTR-9
    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
38. ITC reporting in GSTR-9: GSTR-2A reconciliation, Challenges & clarifications
    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
39. Steps to Pay GST liability in CMP-08 on GST portal
    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.
40. How to fill Tables 6-8 and 12-13 in GSTR-9
    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.
41. How To Fill Tables 4-5 And Tables 10-11 In GSTR-9
    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.
42. GSTR-9: Frequently Asked Questions (FAQs)
    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.
43. How To File GSTR-9A On The GST Portal?
    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.
44. Section 43A – Procedure For Furnishing Returns & Availing Input Tax Credit
    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.
45. GSTR-1 Filed Report: Importance and uses
    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.
46. Common Errors made while Filing GST Returns & How to avoid them!
    There is no provision to amend GST returns yet. Learn about the common errors made while filing returns and how one can avoid them.
47. How to import invoices from e-way bill site to GSTR-1
    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!
48. Comparison of GSTR-3B vs GSTR-1: Importance & Report
    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.
49. Comparison of GSTR-3B vs GSTR-2A : Importance & Report
    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
50. Guide to File GSTR-8 on GST Portal
    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.
51. Quick comparison of GSTR-9 & GSTR-9C
    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.
52. Shipping Bill – Meaning & Format
    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.
53. Everything you need to know about GSTR 4A
    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.
54. Guide to Download GSTR 2A in Excel
    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.
55. GSTR 9C : Reconciliation Statement & Certification- Filing, Format & Rules
    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
56. GSTR-9A – Overview, Due Dates & Format
    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.
57. Guide To File GSTR-5A on GST Portal
    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.
58. GUIDE TO FILE GSTR-5 ON GST PORTAL
    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.
59. Flipkart Sellers
    Exclusive offerings for Flipkart sellers by ClearTax - Services provided are GSTIN Registration, Filing, Trademark, CA Assisted Tax Filings.
60. Guide to file GSTR from Tally ERP using ClearTax Tally Connector
    File GST Returns from Tally with least human intervention. Know the benefits and learn how to use ClearTax Tally Connector -A smart integration tool
61. Information return under GST
    The government mandates the filing of Information Returns under GST for certain class of persons. Information returns are not tax returns.
62. GSTR 5A GST For Non-Resident OIDAR Service Providers
    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
63. Checksum Validation Failed Error in GST Return
    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.
64. Amendments of Details in GSTR 1 and Error Messages
    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
65. GSTR-06 : Guide to File on GST Portal
    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.
66. Table 6A of GSTR-1 : Refund on Export
    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
67. Details to be mentioned in GSTR-4 Return
    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.
68. Is it Possible to Revise GSTR-3B ?
    not possible to revise GSTR-3B once filed. But Government has now allowed to ‘Reset GSTR 3B’ after submission but before filing the return.
69. Details to be Mentioned in GSTR-1 Return
    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.
70. Guide to File GSTR-3B using Tally
    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.
71. Guide to File GSTR-3B on GST Portal
    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.
72. Guide to file GSTR-3B on ClearTax GST Software
    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.
73. Guide on filing GSTR-4 on GST Portal
    A step-by-step guide on filing GSTR-4 on GST Portal to help composition dealers in easy GST return filing.
74. GSTR-2: JSON Errors and Resolutions
    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.
75. Using Tally ERP 9? File your GST Returns Using ClearTax Tally Connector in few minutes!
    Download Desktop App to export data from Tally & file GST Returns on ClearTax GST Software. Now Tally ERP9 can be integrated with ClearTax GST.
76. Guide on GSTR-2 Filing on GST Portal
    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.
77. GSTR-3A Notice for Defaulters of GST Return Filing
    GSTR-3A Notice sent by the tax authorities to defaulters who do not file their GST returns.
78. Edit GSTR-1 Return Before Filing on GST Portal
    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
79. How to View GSTR 2A on GST Portal
    GSTR 2A is a return containing details of all the inward supplies, TDS and TCS. GSTR 2A is auto-populated based on some returns
80. FAQs on Filing GSTR 1: Common Errors Faced by Tax Payers
    ClearTax has come across many queries and error messages received by taxpayers and compiled a few of filing GSTR 1 common errors.
81. GSTR 2A : Details, Return Filing, Format
    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.
82. GSTR-1A: Details, Return Filing, Format
    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.
83. GSTR1 JSON Errors and Resolutions
    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.
84. Details to be Mentioned in GSTR-3B Form
    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.
85. CGST Rules: Chapter 8 – Returns
    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
86. GSTR-3B : Return Filing, Format, Eligibility, Rules, Due Dates
    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.
87. ClearTax Guide on Filing GSTR-10 on GST Portal
    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
88. ClearTax Guide on Filing GSTR-9 on GST Portal
    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
89. Return filing under GST by E-Commerce operators and suppliers
    Under GST, there are specific Rules for Return filing compliance by ecommerce operators and suppliers. Learn about the rules through easy examples here.
90. ClearTax Guide on Filing GSTR-8 on GST Portal
    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
91. ClearTax Guide on Filing GSTR-7 on GST Portal
    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
92. ClearTax Guide on Filing GSTR-6 on GST Portal
    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
93. ClearTax Guide on Filing GSTR-11 on GST Portal
    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
94. ClearTax Guide on Filing GSTR-5 on GST Portal
    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
95. ClearTax Guide on Filing GSTR-4 on GST Portal
    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
96. ClearTax Guide on Filing GSTR-3 on GST Portal
    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
97. ClearTax Guide on Filing GSTR-2 on GST Portal
    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
98. ClearTax Guide on Filing GSTR-1 on GST Portal
    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
99. Types of GST Returns and their Due Dates
    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.