GST Retun Filing Process
Under the GST law, a normal taxpayer will be required to furnish three returns monthly and one
annual return as mentioned in the table below:
|Type of Return||Form No.||Due Date||Act||GST Return Rules|
|Outward Supplies made by|
the taxpayer during the
|GSTR 1||10th of the next|
|Section 37||Rule 1|
received during the month
|GSTR 2||15th of the next|
|Section 38||Rule 2|
|Monthly Return||GSTR 3||20th of the next|
|Section 39 (1)||Rule 3|
|Annual Return||GSTR 9||By 31st|
December of next
|Section 44||Rule 21|
Apart from the above, other type of taxpayers like – Input Service Distributors, non-resident
taxable person, composition suppliers, person required to deduct tax at source, electronic
commerce operator, and person having unique identification number are required to file the
returns under the following specified forms:
|Type of Return||Form No.||Due Date||Act||Return|
|Quarterly Return for|
|GSTR 4||18th of the month|
next to quarter
|Return for Non-Resident|
|GSTR 5||Within 20 days|
from the end of
tax period or
within 7 days
after the last day
of the validity
|Return by persons providing online|
information and database
access or retrieval services
|GSTR 5A||On or before the 20th day of the|
month or part
|Return for Input Service|
|GSTR 6||15th of the next|
|Return for persons required|
to deduct tax at source
|GSTR 7||10th of the next|
|Return for E-Commerce|
|GSTR 8||10th of the next|
|GST Inward Supplies|
Statement for unique
|GSTR 11||Section 55||Rule 23|
Online GST Return Filing Process:
The return filing process for a normal taxpayer is explained below:
1. The registered taxpayer (outward supplier) needs to have an active GSTIN and login
3. The taxpayer is required to furnish the details of outward supplies of goods or services or
both in FORM GSTR 1 electronically through the common portal.
4. The taxpayer need to fill in the following details in GSTR 1 within the due date as
a. Invoice wise details of all:
i. Inter-state and intra state supplies made to registered persons (B2B)
ii. Inter-state supplies with invoice value of more than Rs. 2.5 lacs made to unregistered persons
b. Consolidated details of all:
i. Intra-state supplies made to unregistered persons for each rate of tax
ii. State wise inter-state supplies with invoice value less than Rs.2.5 lacs made to unregistered persons for each rate of tax
c. Debit and Credit notes, is any, issued during the month for invoices issued previously
5. Consolidated detail of nil rated, exempt outward supply details should also be furnished
by the taxpayer.
6. Once all the particulars are furnished correctly as above, the taxpayer is required to sign
digitally either through a digital signature certificate (DSC) or Aadhar based e-signature
verification to authenticate the return.
7. The details as submitted above gets auto populated in Form GSTR 2A and will be
available electronically to the concerned registered persons (recipient tax payer) for all
the inward supplies.
8. The recipient taxpayer may either accept the information as furnished by the outward
supplier or may add, delete, or correct the information which has been received by him in
GSTR 2A .
10. The outward supplier has to either accept or reject the corrections as done by the recipient
by 17th of the Month.
11. If the outward supplier accepts the corrections, then the GSTR 1 as furnished by the
taxpayer (outward supplier) shall stand modified, as applicable.
12. If the outward supplier does not accept the corrections as made by the recipient, then the
claim of input tax credit would be treated as mismatched.
13. The total tax liability for the taxpayer would be calculated and auto populated in GSTR 3
based on the details of outward and inward supplies as made above.
14. The taxpayer has to submit the Monthly Return – GSTR 3 and make the tax payment by
20th of the Month.
15. Apart from the Monthly Returns, the taxpayer is also required to file Annual Return –
Form GSTR 9 for every financial year by 31st December following the end of the financial year through the GSTN Portal. Along with the return, the taxpayer whose aggregate turnover during a financial year exceeds two crore rupees is also required to submit the audited annual accounts and a reconciliation statement in Form GSTR 9C.
Related Topic on GST
|GST Acts||Central GST Act and States GST Acts|
|Notifications||GST Act Notifications|
|Press Release||GST Press Release|
|Commentary||Topic wise Commentary on GST Act of India|
|GST Online Course||Join GST online Course|