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GST Returns – Due Dates, How to File, Revised Return

  1. First Return
  2. Monthly/Quarterly Return
  3. Annual Return
  4. Due date for filing GST Return
  5. Components of Monthly/Quarterly Returns
  6. Revised Return
  7. Late fees for delay in filing GST Return
  8. How to file GST return
  9. GST Return by dealer under Composition Scheme
  10. All GST Return Forms
  11. Final Return
  12. Goods and Service Tax Practitioner

First Return

Every registered taxable person who has made sales in the period between the date on which he became liable to registration till the date on which registration has been granted shall declare the same in the first return filed by him after granting of registration.

Monthly or Quarterly Return

Every registered taxable person has to file monthly returns for GST. Persons registered under composition scheme is required to file quarterly return.

Return can be filed only through an electronic form. Return is to be filed even if there is no sales or purchases. In other words, NIL return is also required to be filed.

Annual Return

All registered taxable person other than input service distributor, a person paying tax under section 51 or section 52, a casual taxable person and a non-resident taxable person has to file an annual return on or before 31st December of the following financial year. Such annual return is to be filed in Form GSTR-9. For persons under composition scheme the form for annual return in Form GSTR-9A.

A person who is required to get his accounts audited under section 35(5) has to furnish electronically, an audited copy of the annual accounts and a reconciliation statement in form GSTR-9C, reconciling the value of supplies declared in the return furnished for the year with the audited annual financial statement along with the annual return.

Due date for filing GST Return

Type of DealerDue DateMonthly/Quarterly
Composition18th of Next MonthQuarterly
Input Service Distributor13th of Next MonthMontly
Non-ResidentEarlier of
1) 20th of Next Month
2) 7th Day of validity of Registration
Monthly
For TDS Deducted
under section 51
10th of Next MonthMonthly
All other Dealers20th of Next MonthMonthly

The last date of payment of tax is also the same dates as mentioned above.

Components of Monthly/Quarterly Returns

  1. Details of Outward Supplies
    Details of Outward Supplies is to be furnished in form GSTR – 1 within 10 days from the end of month/quarter. Details of outward supplies can not be filed from 11th day to 15th day from the end of month/quarter.Such details are made available to the recipients of such supplies from the 11th day in form GSTR – 2A.  Details of outward supplies shall include details of invoices, debit notes, credit notes and revised invoices issued in relation to outward supplies made during any tax period.
    The changes which are communicated by buyers are to be accepted or rejected from 15th day to 17th day from the end of the month/quarter.
  2. Details of Inward Supplies
    Taxable person shall validate, modify, delete the details furnished by the supplier in his details of outward supplies. The taxable person can also add the details if not provided by any supplier. Such details of inward supplies are to be furnished from 11th day to 15th day from the end of month/quarter in Form GSTR – 2.
  3. The return
    The return is to be filed by or 20th of the next month. For composition dealers, the last date is 18th of the month after the quarter.

Revised Return

In GST, there is no provision for revision of returns. If the taxable person finds any omission or incorrect particulars he can rectify it in the month/quarter’s return in which such error is noticed.

Although, the rectification is not allowed in following cases:-

  1. An error is found as a result of scrutiny, audit, inspection or enforcement activity by the tax authorities.
  2. After any of the following dates
    (a) due date of return of month of September or quarter July to September of following year
    (b) actual date of furnishing annual return of the relevant year

Late fees for delay in filing GST Return

A Late fee of Rs. 100 per day is liable to be paid if any monthly/quarterly return is not submitted within due date. Maximum penalty would be of Rs. 5,000.

In case of an Annual return, a penalty is payable at Rs. 100 per day. Maximum penalty in such case is 0.25% of the turnover in the state or union territory.

A notice in FORM GSTR-3A shall be issued, electronically, to a registered person who fails to furnish return.

How to file GST returns 

These provisions are applicable to dealers other than Input service distributor, dealers under composition scheme, non-resident dealers.

The GST return is to file in three steps in three different forms. These three steps are

  1. Details of Outward Supplies
  2. Details of Inward Supplies
  3. Main Return

The process to furnish each of these

  1. Details of Outward Supplies

The dealer has to furnish the following details relevant to the month in Form GSTR-1.

(a) invoice wise details of all –

(i) inter-State and intra-State supplies made to registered persons;
(ii) inter-State supplies with invoice value more than two and a half lakh rupees made to unregistered persons;

(b) consolidated details of all –

(i) intra-State supplies made to unregistered persons for each rate of tax; and
(ii) State wise inter-State supplies with invoice value less than two and a half lakh rupees made to unregistered persons for each rate of tax; and

(c) debit and credit notes, if any issued during the month for invoices issued previously.

Such details will be available to the purchaser of goods/services in Part A of Form GSTR – 2A from the 11th day of the next month. Such details may be added, corrected or deleted by the purchaser.

Addition, correction or deletion made by the purchaser shall be made available to the seller in Form GSTR – 1A. And if the dealer accepts such change then it’s Form GSTR-1 shall stand amended. Such changes are to be accepted or rejected from 15th day to 17th day from the end of the month/quarter.

  1. Details of Inward Supplies
  • Details in Form GSTR-2A will be available from the 11th day of the month. (as discussed above)
  • On basis of such details, the dealer can accept, reject, modify or add the details of inward supplied to him. The last date for such changes is 15th from the end of the month.
  • The dealer has also to specify the inward supplies in respect of which he is not eligible to take input tax credit either fully or partially.
  • He also has to declare the amount of ineligible input tax credit on inward supplies which are related to non-taxable supplies or for purposes other than business.
  • Similarly, the details of TDS deducted under section 51 and Furnished in Form GSTR- 7 shall be made available to deductee in Part C of Form GSTR-2A and the deductee may include such details in his Form GSTR-2 to claim input tax credit of such amount.
  • Similarly, the details of TCS collected under section 52 by E-commerce operator and Furnished in Form GSTR- 8 shall be made available to deductee in Part D of Form GSTR-2A and the deductee may include such details in his Form GSTR-2.
  • Form GSTR-2 shall also include
    (a) invoice wise details of all inter-State and intra-State supplies received from registered persons or unregistered persons.
    (b) import of goods and services made.
    (c) debit and credit notes, if any, received from the supplier.
  1. Main Return
  • Return is to be filed in Form GSTR-3.
  • Part A of GSTR-3 will contain information furnished through returns in Form GSTR-1, GSTR-2, electronic cash ledger, electronic credit ledger and details based on other liabilities of preceding tax periods.
  • Liability of tax, interest, penalty or any other amount payable is to be paid by debiting the electronic cash ledger or electronic credit ledger and these details are to be included in Part B of Form GSTR-3.
  • If any refund is to be claimed then it may be claimed in Part B of Form GSTR-3.
  • Where the time limit for furnishing of FORM GSTR-1 and in FORM GSTR-2 has been extended, return in FORM GSTR-3B, in lieu of FORM GSTR-3, may be furnished.

Conditions for filing GST Return

  • For filing a return for a period it is necessary that valid returns for all previous period have been already filed.
  • Also, a person cannot file returns unless all the payment regarding GST had been made.

gst return filing procedure

GST Return by dealer under Composition Scheme

Details, as furnished in Details of outward supplies in Form GSTR-1, will be available to the composite dealer in Form GSTR – 4A. The dealer can add, correct or delete such details. After such addition, correction or deletion quarterly return in Form GSTR-4 is to be furnished.

Form GSTR-4 shall include-

(a) invoice wise inter-State and intra-State inward supplies received from registered and unregistered persons;
(b) import of goods and services made;
(c) consolidated details of outward supplies made; and
(d) debit and credit notes issued and received if any;

Liability of tax, interest, penalty or any other amount payable is to be paid before filing return.

All GST Return Forms

S No.Form No.Form to be used for
1Form GSTR-1Details of outwards supplies of goods or services
2Form GSTR-1ADetails of auto drafted supplies of goods or services
3Form GSTR-2Details of inward supplies of goods or services
4Form GSTR-2ADetails of supplies auto drafted from GSTR-1 or GSTR-5 to recipient
5Form GSTR-3Monthly return
6Form GSTR-3ANotice to return defaulter u/s 46
7Form GSTR-4Quarterly return for registered persons opting composition levy
8Form GSTR-4AAuto drafted details for registered persons opting composition levy
9Form GSTR-5Return for Non-Resident Taxable Persons
10Form GSTR-5ADetails of supplies of online information and database access or retrieval services by a person located outside India made to non-taxable persons in India
11Form GSTR-6Return for input service distributors
12Form GSTR-6ADetails of supplies auto drafted from GSTR-1 or GSTR-5 to ISD.
13Form GSTR-7Return for Tax Deduction at Source
14Form GSTR-7ATax Deduction at Source Certificate
15Form GSTR-8Statement for Tax Collection at Source
16Form GSTR-9Annual return
17Form GSTR-9AAnnual return by Compounding taxable persons registered under section 10
18Form GSTR-9BAnnual Return by E-Commerce operator
19Form GSTR-9CReconciliation Statement
20Form GSTR-10Final return
21Form GSTR-11Inward supplies statement for persons having Unique Identification Number (UIN)

Check out the GST Returns Format here – GST return formats

Final Return

Every registered taxable person who applies for cancellation of registration shall furnish a final return within three months of the date of cancellation or date of cancellation order, whichever is later, in such form and in such manner as may be prescribed. Such return is to be filed in Form GSTR-10.

Goods and Service Tax Practitioners

Government will prescribe the eligibility criteria, duties and obligations, manner of removal etc for becoming a goods and service tax practitioner. A registered taxable person may authorize a goods and service tax practitioner to furnish Details of inward supplies, outward supplies and returns on behalf of such person. The responsibility for correctness of the details in such returns shall remain with the taxable person.

Source: GST Return Rules

About Rohit Pithisaria

Rohit Pithisaria founded TaxAdda in July 2012. He is Practicing Chartered Accountant from Jaipur and been in practice for more than 7 years. He is actively writing from very beginning of his professional career and is author of various tax articles and blogs.

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