When is GST Return Due Date ?

The businesses who are registered under GST have to file returns monthly, quarterly and annually based on a business category through India’s GST portal. They also have to provide the details of the sales and purchases of goods and services and the tax collected and paid.

Implementation of an Income Tax system like GST in India will ensure that services to the taxpayer such as registration, returns, and compliance are clear and straightforward. Individual taxpayers would have to use 4 forms for filing their GST returns, such as the return for supplies, purchases, monthly returns, and annual returns. Small taxpayers who are opting for a composition scheme will have to file quarterly returns. All filing of returns can be done online.

What is the meaning of GST Return Due Date?

GST return is a document that is official that furnishes all the purchases, sales, tax paid on assets, and tax collected on sales-related details. The GST returns are required to be filed, following which the taxpayer has to pay off the tax liability.

Who should file GST Returns?

GST returns have to be filed by all the business entities who are registered under the GST system. The filing process has to be identified based on the nature of the business.

The registered dealer who is part of the following activities are required to file a GST return:

• Sales of goods
• Purchase of goods
• The output of Goods and services tax
• Input Tax Credit with GST, which are paid on the purchase

How to File GST Returns Online before GST Return Due Date?

All taxpayers need to file their tax returns with the GST department every year, from manufacturers and suppliers to dealers and consumers. Nowadays under the new GST regime, filing tax returns have become automated. GST returns can be filed online by using the software or apps given by the Goods and Service Tax Network (GSTN), which will also auto-populate the details on each GSTR form.

Below mentioned points are the steps for filing GST return online:

• Step 1- Visit the GST portal (www.gst.gov.in).
• Step 2- A 15-digit GST identification number will be issued based on your state code and PAN number.
• Step 3- Upload all invoices on the GST portal or the required software. Against each invoice, an invoice reference number will be issued.
• Step 4- After uploading invoices, outward return, inward return, and cumulative monthly return must be filed online. If any errors occur, then you have the option to correct them and refile the returns.
• Step 5- File the outward supply returns in GSTR-1 form through the GST Common Portal (GSTN) information section on or before the 10th of the following month.
• Step 6- Details of outward supplies furnished by the supplier will be made available in GSTR-2A to the recipient.
• Step 7: The recipient has to verify, validate, and modify the details of outward supplies and file details of credit or debit notes.
• Step 8: The recipient must also furnish all the details of inward supplies of goods and services taxable under the GSTR-2 form.
• Step 9: The supplier can either be accepted or even reject the modifications of the details of inward supplies which have been made available by the recipient in the GSTR-1A.

Return form	Who is eligible to file the return, and what should be filed?	Frequency	GST Return Due Date filling
GSTR-1	The registered taxable supplier should file details of outward supplies of taxable goods and services as effected.	Monthly	11th of the subsequent month.
GSTR-2	The registered taxable recipient should file details of inward supplies of taxable goods and services claiming the input tax credit.	Monthly	15th of the subsequent month.
GSTR-3	The registered taxable person should file a monthly return based on the finalized details of outward and inward supplies and the payment of the amount of tax.	Monthly	20th of the subsequent month.
GSTR-4	Composition suppliers 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 who are carrying out tax deductions at source.	Monthly	10th of the subsequent month.
GSTR-8	E-commerce operators or tax collectors should file details of supplies affected and the amount of tax collected.	Monthly	10th of the subsequent month.
GSTR-9	The registered taxable person should file an annual return.	Annual	31 December of the next fiscal year.
GSTR-10	A person who is eligible to pay taxes whose registration has been canceled or has been surrendered should file a final return.	Once the registration of GST is canceled	Within 90 days from the cancellation date or cancellation date, order, whichever is later.
GSTR-11	A person having UIN claiming a refund should file details of inward supplies.	Monthly	28th of the month by following the month for which the statement was filed.

Various types of GSTR Forms with a Explanation.

GST returns which can be mainly filed by using different type of forms, depending on taxpayer’s type of transaction and registration. Return forms for ordinary taxpayers are:

GSTR 1-

A registered taxable supplier must file GSTR 1 form with details of the outward supplies of goods and services. The supplier fills this form. The buyer also have to confirm the auto-populated buy information on the state and make modifications if required. The form will contain the following details:

Business name, the period for which the return has been filed, the Goods and Services Taxpayer Identification Number (GSTIN).

Invoices which are issued in the previous month and the collection of corresponding taxes.

Advances which are received against a supply order that has to be delivered in the future.

Revision of outward sales invoices from the previous tax periods.

GSTR 1 which has to be filed by the 10th of the following month.

GSTR 2-

A registered taxable recipient must file GSTR 2 form with details of the inward supplies of goods and services.

The form will contain the following information:

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

 

GSTR 3-

A registered taxpayer must file GSTR 3 form with details automatically populated by GSTR 1 and GSTR 2 returns forms. Mainly a taxpayer has to now basically been verify and just to make modifications if required.

GSTR 3 return form will also contain the following details mentioned below:

1. Various details about Input Tax Credit, liability, and even cash ledger.
2. Various details of those taxes which are paid under CGST, SGST, and IGST.
3. Claiming a refund of excess payment or requesting to carry forward the credit.
4. GSTR 3 has to be filed by the 20th of the following month.

Know how to file Income tax Return

GSTR 4-

GSTR 4 form has to be filed by taxpayers who have opted for the Composition Scheme. Taxpayers with small businesses or a turnover of up to 75 lakh INR can opt for the Composition Scheme, wherein they have to pay tax at a fixed rate based on the type of business.

Under this scheme, taxpayers will not have an input tax credit facility.

GSTR 4 quarterly return form will contain the following details:

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

 

GSTR 5-

GSTR 5 forms have to be filed by all registered non-resident taxpayers.

This form will also contain the following:

1. Name of the taxpayer and address of the taxpayer, GSTIN, and the period of return.
2. The details of outward supplies and inward supplies.
3. The details of imported goods, any amendments in goods which are imported during the previous tax periods.
4. Import of services and amendments in the essence of services
5. Various details of credit or debit notes, closing stock of goods, and refunds which are claimed from the cash ledger.
6. GSTR 5 has to be filed by the 20th of the following month.

 

GSTR 6-

GSTR 6 form is necessary to be filed by all taxpayers registered as Input Service Distributors.

This form will also contain the following:

1. Name of the taxpayer and address of the taxpayer, GSTIN, and the period of return.
2. The details of input credit are distributed.
3. The supplies which are received from registered persons.
4. The amount of input credits which are availed under the current tax period.
5. Details of inward supplies which will be auto-populated from forms of GSTR-1 and GSTR-5 return.
6. The details of the receiver of input credit who are corresponding to their GSTIN.
7. The details of credit or debit notes.
8. The input of received tax credit, input tax credit reverted, and input tax credit distributed as SGST, CGST, and IGST.
9. GSTR 6 has to be filed by the 13th of the following month.

GSTR 7-

GSTR 7 form has to be filed by all those registered taxpayers who are required to deduct the tax at source under the rule of GST.

This form will also contain the following:

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

GSTR 8-

GSTR 8 form must be filed by all e-Commerce operators required to collect tax at source under the GST rule. This form will contain details of supplies affected and the tax collected under the Model of GST Law Sub-section (1) of Section 43C.

Other details also include:

1. Name of the taxpayer and address of the taxpayer, GSTIN, and period of return.
2. Details of supplies that are made for registering the taxable person and amendments, if any.
3. Details of supplies made to unregistered persons.
4. Details of Tax Collected at Source.
5. TDS liability will be auto-populated—details of fees for late filing of return and interest on delayed payment of TDS.
6. GSTR 8 has to be filed by the 10th of the following month.

GSTR 9-

Ordinary taxpayers file GSTR 9 form with details of all income and expenditure for the year. This detail will be regrouped following the monthly returns. The taxpayer will also have the opportunity to make modifications to the information provided if required.

GSTR 9 have to be filed by 31st December of the following financial year along with the audited copies of the annual accounts.

GSTR 10-

GSTR 10 form has to be filed by any taxpayer who opts for cancellation of GST registration.

This form contains the following:

1. The Application Reference Number (ARN).
2. The Date of cancellation of GST registration.
3. The Unique ID of cancellation order.
4. The Date of cancellation order.
5. The Details of closing stock which also includes the amount of tax payable on closing stock.
6. GSTR 10 final return form must be filed within 3 months of the cancellation or date of cancellation order, whichever is later.

GSTR 11-

Everyone must file GSTR 11 form, issued a Unique Identity Number (UIN) and on inward supplies claiming a refund of the paid taxes.

This form also contains the following details:

1. Identity of the government entity, UIN, and period of return.
2. All inward purchases from GST-registered suppliers will be auto-populated.
3. Based on the details mentioned above, a tax refund will be made. GSTR 11 form must be filed on the 28th of the month, by following the month for which the supply have been received.

With GSTN, How to file GST returns?

The GSTN will store all GST information, which has registered sellers and buyers, combines the submitted details, and maintains the registers for any future reference.

Companies also have to file 3 monthly returns every 3 months and 1 annual return in a financial year (37 returns in total). GSTN also has to launch a simple excel based on the template to make the filing of returns much easier for businesses.

This excel workbook can also be downloaded from the common portal of GST free of charge. Taxpayers can also use this template to collate invoice data regularly. The information of inward and outward supplies can also be uploaded on the portal of GST on or before the due date.

Offline data preparation can also be done. Only while now uploading the returns prepared file on portal  GST will taxpayer need the Internet.

How to check a GST filled Returns Status?

Login to a official GST Portal and allows you to check the a status of your GST Returns. There are mainly 3 different methods of same. These methods are been defined as follows:

1. Tracking the one status using the option as ‘Return Filing Period’ option.
2. Tracking a status using as ‘ARN’ option.
3. Tracking a status using as the ‘Status’ option.

1. Tracking the status by using the option of ‘Return Filing Period.’

• Step 1: Using your credentials, you can log in to the online portal of GST www.gst.gov.in
• Step 2: Click on the button ‘Services’ tab from the top menu.
• Step 3: Find the ‘Track Return Status’ under the ‘Returns’ option.
• Step 4: Select the’ Return Filing Period’ option.
• Step 5: On the next page, a select the financial year and the return filing period from the respective drop-down boxes.
• Step 6: Click on the button ‘Search,’ and the status of the GST Return will be shown on your screen.

1. Tracking the status by using the option of ‘ARN.’

• Step 1: By using your credentials, you can log in to the online portal of GST at https://www.gst.gov.in/.
• Step 2: Click on the tab ‘Services’ from the top menu.
• Step 3: Find the option ‘Track Return Status’ under the ‘Returns’ option.
• Step 4: Select the option ‘ARN.’
• Step 5: In the field provided, enter the ARN.
• Step 6: Click on the button ‘Search,’ and the status of the GST Return can be seen on your screen.

1. Tracking the status by using the ‘Status’ option

• Step 1: By using your credentials, you can log in to the online portal GST at https://www.gst.gov.in/.
• Step 2: From the top menu, click on the ‘Services’ tab.
• Step 3: Find the ‘Track Return Status’ under the ‘Returns’ option.
• Step 4: Select the’ Status’ option.
• Step 5: From the drop-down box, select the Status of Return that you are looking for.
• Step 6: Click on a ‘Search’ button, and use the status of GST Return which will be displayed on your front screen.

How can you Download GST Returns?

From the official GST Portal, you can download your GST return. You can also follow the steps which are mentioned below for downloading your GST Returns:

• Step 1: By using your credentials, you can log in to the online portal of GST at https://www.gst.gov.in/.
• Step 2: From the top menu, click on the ‘Services’ option.
• Step 3: Find the ‘Returns Dashboard’ under the ‘Returns’ option.
• Step 4: On a next page, then you can select the financial year and the return filing period from the respective drop-down boxes.
• Step 5: By clicking on the ‘Search’ button, you can select the GTR you want to download.
• Step 6: Click on the button ‘Prepare Offline’ under the selected GSTR.
• Step 7: Find the ‘Download’ option and click on the option ‘Generate File.’
• Step 8: In general, it takes around 20 minutes for the request to generate the file.
• Step 9: Once the file has been generated, a download link will also be generated. Click on the option ‘Click Here’ to download the ZIP file, which contains your GST Returns.

Charges for filing late GST Returns

A penalty can be charged to the taxpayer if they fail to file the returns on time. This penalty is also known as the late fee. According to the GST Law, the late fee is 100 INR for each day for each CGST and even SGST.

Thus, the total penalty amount will be 200 INR per day. However, this rate is subject to changes that can be announced through various notifications. The maximum amount of penalty that can be charged is 5,000 INR. Integrated GST or IGST do not attract any late fee in case of delaying the return file.

The taxpayer will also have to pay interest at the rate of 18% p.a. in addition to the late fee. This interest can also be calculated by the taxpayer on the amount of tax that is to be paid. The period will be calculated from the day following the filing deadline until the actual payment is made.