GST Return | Type Of GSTR and How to File GST Return Online

GST Return:- There is a very easy procedure through which all of the residents can apply for the GST return documents and it is important to apply for the GST return documents each and every month before the last date in order to be safe from the late fees and also other complicated procedures related to GST. You can easily file for the GST return document and given below we are sharing with all of you the details of the Type Of GSTR and How to File GST Return Online. You can check out most of the important information related to the various GST documents and apply for it by following the online procedure given below.

GST Return 2023

GST Return is the official document for the goods and services tax which needs to be filed by all of the residents who are starting their new businesses or who have already started their new business and they want to pay the tax. You can take into consideration this important document in order to get most of the information related to the purchase, sale, and all of the other details related to a business and you will be able to check out all of the sales-related details of the business if you have got the GST return document. There are various important details available in the GST Return document.

Types of GST Returns

The list of all types of GST returns in India along with frequency and the due date for filing returns is given below:-

Return form	Who should file the return and what should be filed?	Frequency	Due date for filing
GSTR-1	Registered taxable supplier should file details of outward supplies of taxable goods and services as effected.	Monthly	11th of the subsequent month.
GSTR-2	Registered taxable recipients should file details of inward supplies of taxable goods and services claiming the input tax credit.	Monthly	15th of the subsequent month.
GSTR-3	Registered taxable person should file a monthly return on the basis of finalization of details of outward supplies and inward supplies plus the payment of the amount of tax.	Monthly	20th of the subsequent month.
GSTR-4	Composition supplier should file quarterly returns.	Quarterly	18th of the month succeeding quarter.
GSTR-5	Return for non-resident taxable person.	Monthly	20th of the subsequent month.
GSTR-6	Return for input service distributor.	Monthly	13th of the subsequent month.
GSTR-7	Return for authorities carrying out tax deduction at source.	Monthly	10th of the subsequent month.
GSTR-8	E-commerce operator or tax collector should file details of supplies affected and the amount of tax collected.	Monthly	10th of the subsequent month.
GSTR-9	Registered taxable person should file an annual return.	Annual	31 December of the next fiscal year.
GSTR-10	Taxable person whose registration has been cancelled or surrendered should file a final return.	Once, after the registration of GST is cancelled	Within 3 months of the date of cancellation or date of cancellation order, whichever is later.
GSTR-11	Person having UIN claiming refund should file details of inward supplies.	Monthly	28th of the month, following the month for which the statement was filed.

GSTR-1

Details Included GST Return Socument

The following details will be included in the GST return document:-

GSTR 1

• Business name, the period for which the return is filed, Goods and Services Taxpayer Identification Number (GSTIN).
• Invoices issued in the previous month and the corresponding taxes collected.
• Advances received against a supply order that has to be delivered in the future.
• Revision in outward sales invoices from the previous tax periods.
• GSTR-1 has to be filed by the 10th of the following month.

GSTR 2

• Business name, a period for which the return is filed, Goods and Services Tax Identification Number (GSTIN).
• Invoices issued in the previous month and the corresponding taxes collected.
• Advances received against a supply order that has to be delivered in the future.
• Revision in outward sales invoices from the previous tax periods.
• GSTR-2 has to be filed by the 15th of the following month.

GSTR 3

• Details about Input Tax Credit, liability, and cash ledger.
• Details of tax paid under CGST, SGST, and IGST.
• Claim a refund of excess payment or request to carry forward the credit.
• GSTR-3 has to be filed by the 20th of the following month.

GSTR 4

• The total value of consolidated supply made during the period of return.
• Details of tax paid.
• Invoice-level purchase information.
• GSTR-4 has to be filed by the 18th of the following month.

GSTR 5

• Name and address of the taxpayer, GSTIN, and period of return.
• Details of outward supplies and inward supplies.
• Details of goods imported, any amendments in goods imported during the previous tax periods.
• Import of services, amendments in import of services
• Details of credit or debit notes, closing stock of goods, and refund claimed from cash ledger.
• GSTR-5 has to be filed by the 20th of the following month.

GSTR 6

• Name and address of the taxpayer, GSTIN, and period of return.
• Details of input credit distributed.
• Supplies received from registered persons.
• The amount of input credit available under the current tax period.
• Details of inward supplies will be auto-populated from GSTR-1 and GSTR-5 return forms.
• Details of the receiver of input credit corresponding to his or her GSTIN.
• For the Details of credit or debit notes.
• Input tax credit received, input tax credit reverted, and input tax credit distributed as SGST, CGST, and IGST.
• GSTR-6 has to be filed by the 13th of the following month.

GST Online Registration

GSTR 7

• Name and address of the taxpayer, GSTIN, and period of return.
• TDS details and amendments in invoice amount, TDS amount or contract details.
• TDS liability will be auto-populated. Details of fees for late filing of return and interest on delayed payment of TDS.
• Refunds received from the Electronic Cash Ledger will be auto-populated.
• GSTR-7 has to be filed by the 10th of the following month.

GSTR 8

• Name and address of the taxpayer, GSTIN, and period of return.
• Details of supplies made to registered taxpayers and amendments, if any.
• Details of supplies made to unregistered persons.
• For the Details of Tax Collected at Source.
• TDS liability will be auto-populated. Details of fees for late filing of return and interest on delayed payment of TDS.
• GSTR-8 has to be filed by the 10th of the following month.

GSTR 9

GSTR-9 form is filed by normal taxpayers with details of all income and expenditure for the year. This detail will be regrouped in accordance with the monthly returns. The taxpayer will have the opportunity to make modifications in the information provided if required. GSTR-9 has to be filed by 31st December of the following financial year along with the audited copies of the annual accounts.

GSTR 10

• Application Reference Number (ARN).
• Date of cancellation of GST registration.
• Unique ID of cancellation order.
• Date of cancellation order.
• Details of closing stock including the amount of tax payable on closing stock.
• The GSTR-10 final return form has to be filed within 3 months of the date of cancellation or date of cancellation order, whichever is later.

GSTR 11

• Name of the government entity, UIN, and period of return.
• All inward purchases from GST registered suppliers will be auto-populated.

How to File a GST Return Online?

There is a very easy procedure that you need to follow in order to file for the GST returns online and given below we are sharing the same:-

• You will have to first visit the official website of the GST portal by clicking on the link given here.

• You must have proper information regarding the 15 digit GST identification number and it will be issued based upon your state and the PAN number.
• And You need to upload invoices on the GST portal and you will be given a reference number based on your invoice.
• After uploading invoices, outward return, inward return, and cumulative monthly return have to be filed online. If there are any errors, you have the option to correct it and refile the returns.
• File the outward supply returns in GSTR-1 form through the information section at the GST Common Portal (GSTN) on or before the 10th of the following month.
• Details of outward supplies furnished by the supplier will be made available in GSTR-2A to the recipient.
• The recipient has to verify, validate, and modify the details of outward supplies, and also file details of credit or debit notes.
• The recipient has to furnish the details of inward supplies of taxable goods and services in GSTR-2 form.
• The supplier can either accept or reject the modifications of the details of inward supplies made available by the recipient in GSTR-1A.

Late Fee

The applicant will have to submit the following late fees for the GST Return Online:-

• 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 are Rs. 100 per day per Act.
• It is 100 under CGST & 100 under SGST. Total will be Rs. 200/day. The maximum is Rs. 5,000. There is no late fee on IGST. However, currently, a reduced late fee 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 returns. The forms may seem complex and difficult to understand.

Check Return Status

If you want to check your GST return status then you will have to follow the simple procedure given below:-

• You will have to first visit the official website of the GST portal by clicking on the link given here.

• The home page will open on your screen where you will have to login using your credentials.
• You need to click on the services tab present on the menu.
• You have to click on the option called Track Return Status under the Return option.
• Three options will be displayed on your screen-
  • Return filing period
  • ARN
  • Status
• Enter all of the details and click on the search button.
• The details will be displayed on your screen.

How To Download GST Returns?

If you want to download GST returns then you will have to follow the simple procedure given below:-

• You will have to first visit the official website of the GST portal by clicking on the link given here.

• The home page will open on your screen where you will have to login using your credentials.
• You need to click on the services tab present on the menu.
• You have to click on the option called Returns Dashboard under the Returns option.
• Select your financial year and click on the search button.
• Click on the document that you want to download and then click on the prepare offline button.
• Click on the download option and click on generate the file.
• You will be given to generate the file within 20 minutes and download this file easily.

FAQs For GST Return