GST Return Filing
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Who should file GST return?
All business owners and dealers who have registered under the GST system must file GST returns according to the nature of their business or transactions.
- Regular Businesses.
- Businesses registered under the Composition Scheme.
- Other types of business owners and dealers.
- Amendments.
- Auto-drafted Returns.
- Tax Notice
Late fee on Delay in Filing of GSTR-1 and GSTR-3B:
To ensure free flow of credit in the tax system, the taxpayer is expected to file the required GST Returns by the due dates. However, late filing of GST returns is allowed but subject to a late fee. The late fees for NIL GST returns is Rs. 20 per day of delay, and the late fee for Non-NIL GST filings is Rs. 50 per day. To reduce the burden of recurring late penalties on small taxpayers, there is an upper limit on late fees.
| Sr. No. | Turnover | Late Fee |
|---|---|---|
| 1 | NIL Tax Liability | Capped at Rs 500/- (Rs 250 CGST + Rs 250 SGST) |
| 2 | Turnover in the previous year is up to Rs 1.5 Crores | Capped at Rs 2000/- (1000 CGST + 1000 SGST) |
| 3 | Turnover in the previous year is more than Rs 1.5 Crores but up to Rs 5 Crores | Capped at Rs 5000/- (2500 CGST + 2500 SGST) |
| 4 | Turnover in the previous year exceeded Rs 5 Crores | Capped at Rs 10000/- (5000 CGST + 5000 SGST) |
Interest on Delay in payment of GST
The GST is the main source of revenue for the states and the union of India. The taxes are needed to be paid monthly, and any delay in payment of the GST to the credit of the Government of India imposes interest at the rate of 18%.
Type of GST Return
Regular Businesses
| GST Returns | Purpose |
|---|---|
| GSTR1 | Tax return for outward supplies made (contains details of interstate and intrastate B2B and B2C sales, including purchases under reverse charge and inter-state stock transfers during the tax period). If Form GSTR-1 is filed late, the late fee is auto-populated and collected in the next open return in Form GSTR-3B. From January 1, 2022, taxpayers cannot file GSTR-1 if GSTR-3B of the previous month is not filed. |
| GSTR3B | Temporary consolidated summary return of inward and outward supplies introduced as a relaxation during GST transition. Tax payments for July and August 2017 were based on this simplified return instead of regular forms. |
| GSTR9 | Annual combined tax return detailing the taxpayer’s income and expenses, consolidated based on monthly GST returns. |
| GSTR9C | Audit form required to be filed by taxpayers whose aggregate turnover exceeds Rs. 2 crores in a financial year. |
Businesses registered under the Composition Scheme
| GST Returns | Purpose |
|---|---|
| GSTR4 | Quarterly return for composition vendors. It includes total value of supplies during the period, tax paid at the prescribed composition rate (not exceeding 1% of aggregate turnover), and invoice-wise details of inward supplies if imported or purchased from normal taxpayers. |
| GSTR9A | Annual composition return required to be filed by every taxpayer enrolled under the composition scheme. |
Other types of business owners and dealers
| GST Returns | Purpose |
|---|---|
| GSTR5 | Variable return for non-resident foreign taxpayers. It includes taxpayer details, return period, and invoice-wise details of goods and services sold or purchased, including imports made in India during the registration period. |
| GSTR6 | Monthly return for ISDs containing taxpayer details, invoice-level inward supply data from GSTR-1 of counterparties, ITC distribution, debit or reversal entries, and closing ITC balance. |
| GSTR7 | Monthly return for TDS transactions containing supplier GSTIN, invoices where tax is deducted under CGST, SGST, IGST, and details of interest or penalties paid. |
| GSTR8 | Monthly return for e-commerce operators detailing supplies made through the portal, customer registration status, tax collected at source, tax payable, and tax paid. |
| GSTR9B | Annual return to be filed by e-commerce operators who collect tax at source. |
| GSTR10 | Final GST return to be filed before cancellation of GST registration, containing details of supplies, liabilities, tax collected, and tax payable. |
| GSTR11 | Variable return for taxpayers with UIN, covering purchases made by foreign embassies and diplomatic missions for self-consumption during a specific month. |
Auto-drafted Returns
| GST Returns | Purpose |
|---|---|
| GSTR2A | Auto-drafted tax return for purchases and inward supplies, compiled by GSTN based on supplier-filed GSTR-1 data. |
| GSTR2B | Auto-drafted Input Tax Credit (ITC) statement that helps reduce filing time, minimize errors, ease reconciliation, and simplify GST compliance. |
| GSTR4A | Quarterly purchase-related tax return for composition dealers, auto-generated by GSTN using GSTR-1, GSTR-5, and GSTR-7 data of suppliers. |
Tax Notice
| GST Returns | Purpose |
|---|---|
| GSTR3A | Tax notice issued by the tax authority to a defaulter who has failed to file monthly GST returns on time. |
GSTR -9 (Annual Return Filing)
GSTR 9 applies to a certain class of Taxpayers and is an annual return filed by the taxpayer at GSTN by the due date for the respective financial year. The GST Annual Return is a summary of all taxpayers’ monthly or quarterly returns, such as GSTR-1 and GSTR-3B. The GSTR-9 provides taxpayers with a final opportunity to reconcile their tax filings for a particular financial year and take corrective action. The following are the eligibility and certification requirements for the Annual GST Return Filing or GSTR-9 FIling
| Sr. No. | Taxpayer Category | Certification |
|---|---|---|
| 1 | Turnover less than Rs. 2 Crore – Annual Return in GSTR-9 is optional | Not Required |
| 2 | Turnover less than Rs. 5 Crore | Self Certification |
| 3 | Turnover above Rs. 5 Crore | CA Certification |
FAQ'S
1. What is a GST Return?
A GST Return is a document containing details of income, sales, purchases, and tax paid, which a registered taxpayer is required to file with the GST authorities.
2. Who is required to file GST Returns?
Any business or individual registered under GST is required to file returns. This includes:
- Regular taxpayers
- Composition dealers
- Casual taxable persons
- Non-resident taxable persons
- Input Service Distributors (ISD)
- E-commerce operators
3. What are the types of GST Returns and their due dates?
| Return Type | Purpose | Frequency | Due Date |
|---|---|---|---|
| GSTR-1 | Details of outward supplies (sales) | Monthly/Quarterly | 11th of next month (monthly) / 13th of month after quarter |
| GSTR-3B | Summary return of outward and inward supplies with tax payment | Monthly | 20th of next month (staggered for some states) |
| GSTR-4 | For composition scheme taxpayers | Annually | 30th April of following FY |
| GSTR-9 | Annual return for regular taxpayers | Annually | 31st December of next FY |
| GSTR-9C | Reconciliation statement and audit | Annually | 31st December of next FY (for turnover above ₹5 crore) |
| GSTR-10 | Final return after GST cancellation | Once | Within 3 months of cancellation |
| GSTR-11 | Return for UIN holders (diplomatic missions, etc.) | Monthly | 28th of next month |
4. What happens if I miss the due date for filing GST returns?
Late filing attracts:
- Late fees: ₹50 per day (₹20 for nil returns), subject to a cap.
- Interest: 18% per annum on the tax liability.
5. Can I revise a GST return after filing?
No, GST returns once filed cannot be revised. Any errors can be corrected in subsequent returns.
6. What is the difference between GSTR-1 and GSTR-3B?
- GSTR-1 captures invoice-level details of outward supplies (sales).
- GSTR-3B is a monthly summary return showing total taxable value and tax liability.
7. What is the QRMP scheme?
The Quarterly Return Monthly Payment (QRMP) scheme allows eligible taxpayers (turnover up to ₹5 crore) to:
- File GSTR-1 and GSTR-3B quarterly
- Pay tax monthly via PMT-06 challan
8. How do I file a GST return?
Returns can be filed:
- Online through the GST Portal
- Using GST software or accounting platforms
- With the help of a GST practitioner
9. Do I need to file GST returns if there are no transactions?
Yes, even if there are no transactions, Nil returns must be filed to avoid penalties.
10. What documents are required for GST return filing?
Common documents include:
- Sales and purchase invoices
- Debit/credit notes
- Payment receipts
- Bank statements (for reconciliation)
- Tax challans