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Updated on 27 Jan 2021 9.00 AM IST | 4 min read
GST Return Filing Online
It is mandatory for every registered entity to file GST return under the GST act. Return filing period depends on the type of GST Registration as well as transactions performed by the taxpayer. Regular taxpayers, tax deductors, input service distributors, foreign non-residents needs to file monthly tax returns whereas taxpayers availing composition scheme needs to file quarterly returns to the GST department. You can easily file your return on GST online portal. Don’t miss the GST return date otherwise you have to pay fines & penalties.
Tax department allows you to make online GST payment by offering different payment modes by which you can easily pay GST to the tax department. GST filing is a new concept and must be handled with utmost care.
Who Should File GST Returns?
GST return filing must be done twice in a month and once annually. Every tax payer registered under GST act needs to file GST return to the tax department. There are various GST return forms which are used at the time of filing GST return. There are total 26 returns which you need to file in a year. GST filing dates are provided by the tax department which may get modified or extended sometimes. You can easily pay GST online with the payment modes available on the GST portal.
Different Types of GST Returns
There are many types of GST returns filed by the taxpayers in a year. Each GST return form has a particular due date before which we have to file GST return to the tax department. It is necessary for a taxpayer to go for GST return filing before the due date. List of all returns to be filed as specified by the GST law along with the due dates are mentioned below –
GST Return Form For Regular Business
GST Return Form | Particulars | Interval | Due date |
GSTR-1 | Details of outward supplies of taxable goods and/or services. It is applicable on taxpayers whose turnover is more than Rs.1.5 crores in previous year | Monthly | 10th of the next month |
GSTR-2 | Details of inward supplies of taxable goods and/or services to claim input tax credit | Monthly | 15th of the next month |
GSTR-3 | Details of outward supplies and inward supplies along with the payment of tax for filing monthly return | Monthly | 20th of the next month |
GSTR-9 | Annual return | Annually | 31st December of next financial |
GSTR-3B | Return of the months up to march 2020 | Monthly | 20th of the next month |
If the turnover of the tax payer is less than Rs.1.5 crores in the previous financial year, then he or she has to file quarterly returns via Form GSTR-1.
Using Composition Scheme
A dealer using a composition scheme enjoy many benefits such as less returns, few compliances, payment of tax at nominal rates etc. A dealer using composition scheme has to file only 2 GST returns –
GST Return Filed By Certain Specific Registered Dealers
GST Return Form | Particulars | Interval | Due date |
GSTR-5 | Return for Non-resident taxable person | Monthly | 10th of the next month |
GSTR-5A | Return for Non-resident persons providing OIDAR services | Monthly | 20th of the next month |
GSTR-6 | Return for input service distributor | Monthly | 13th of the next month |
GSTR-7 | Return for authorities deducting tax at source | Monthly | 10th of the next month |
GSTR-8 | Details of supplies effected via e-commerce operator and the collection of the tax amount | Monthly | 10th of the next month |
GSTR-10 | Final return | When registration is cancelled or registered | Within three months from the date of cancellation |
GSTR-11 | Details of inward supplies to be furnished by a person having UIN and claiming refund | Monthly | 28th of the month following the month for which the statement is filed |
Upcoming Due Dates to File GST Returns
GST due dates are the dates provided by the tax department to file GST returns. The upcoming important GST return filing dates are mentioned below –
Due Dates For GSTR 1
Due Dates for GSTR-3B
GSTR 3B Form Filing Due Dates for February 2020
Annual Turnover | States/UTs | Due Dates |
Annual Turnover of Rs.5 crore & above in the previous FY | All States & UTs | 30th June 2020 (no late fee, penalty or interest will be charged) |
Annual Turnover of less than Rs.5 crore in the previous FY | 15 States Maharashtra, Chhattisgarh, Kerala, Madhya Pradesh, Gujarat, Telangana, Andhra Pradesh, Tamil Nadu, Daman And Diu, Dadra & Nagar Haveli, Karnataka, Goa, Lakshadweep, Puducherry, Andaman And Nicobar Island | 22th March 2020 (Excluding Late penalty) |
Annual Turnover of less than Rs.5 crore in the previous FY | 22 States Union territories of Jammu And Kashmir and Ladakh, Himachal Pradesh, Assam, Delhi, Arunachal Pradesh, West Bengal, Punjab, Chandigarh, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Jharkhand And Odisha | 24th March 2020 (Excluding Late penalty) |
Due Dates for GSTR 5 and GSTR 5A
Due Dates for GSTR - 6
Due Dates for GSTR - 7
Due Dates for GSTR-8
Due Dates for GSTR - 9
Due Dates for GSTR-10
Due Dates for GSTR-11
Required Details for Filing GST Return
There are various forms which we have to file while furnishing GST return. Information needed for filing each GST form is as follows –
GSTR 1 Form
GSTR 3B Form
GSTR 4 Form
GSTR 4A Form
GSTR 5 Form
GSTR 5A Form
GSTR 6 Form
GSTR 6A Form
GSTR 7 Form
GSTR 7A Form
GSTR 8 Form
GSTR 9 Form
GSTR 9A Form
GSTR 11 Form
GST return filing procedure
GST return filing is a 3 way process and it should be followed by each and every business tax payer while filing GST returns. The procedure for filing GST return is as follows -
Step 1 – Monthly return submission and documents
All registered tax payers need to follow the format provide by the tax department for uploading and filing annual return invoices on the GST portal. All invoice records should be maintained by the taxpayer in a proper manner. FinacBooks not only helps you in GST Return filing process but take care in maintaining your records too.
Step 2 – GST return filing preparation
In order to file GST returns accurately, you need to prepare yourself first. Registered tax payer must maintain all invoice records monthly, quarterly or annually so that if any document or invoice is needed; you don’t have to search it and will be available with you at the time of filing GST return.
Finacbooks is a team of CA experts which not only helps you in filing GST returns but also gives you tips for the following –
Step 3 – Steps required for completion of return filing process
How to File GST Return Online?

Benefits of GST Return Filing
Late filing penalties for GST returns
Every business tax payer must file GST return before the deadline to avoid late filing penalties charged by the tax department. In case you fails to submit your GST return before the due date, certain amount of late fees is charged by the tax department as a penalty. This GST penalty will be charged from you even if you make delay in filing nil returns. For ex – No purchases or sales done in the month of January 2020 in GSTR-3B but still you need to file GST return. The amount of penalty will be charged on the basis of delay in days of filing GST return after the due date.
Late fee penalty for all GST returns except GSTR 9
Name of the act | Late fees |
CGST, 2017 | Rs.100 |
SGST or Union territories goods & services act 2017 | Rs.100 |
Total late fees | Rs.200 |
As per IGST act, the late fees for inter-state supplies are equal to the sum of fees for both CGST & SGST act.
IGST act
Name of the act | Late fees per day |
Integrated goods & services tax | Rs.200 |
Nil filers
Taxpayer with no sales or purchase transactions is known as nil filers. If nil filers fail to file GST return before the deadline, following late fees is to be implemented –
Name of the act | Late fees per day |
CGST act | Rs.50 |
SGST act | Rs.50 |
IGST act | Rs.100 |
GSTR-9
Name of the act | Late fees per day |
CGST, 2017 | Rs.100 |
SGST,2017 OR Union territory goods & services act, 2017 | Rs.100 |
Total fees | Rs.200 |
What Is Included In Our Package?
Eligibility Consultation
Document Preparation
Application Drafting
Government Fees
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Read moreGST Return FAQ’s
Tax department introduced a new GST return system on trial basis. This system would comprises of –
- Simplified return forms
- Ease of filing GST return
- One main return - GST RET-1 and 2 annexure’s - GST ANX - 1 & GST ANX – 2
- It must be filed on monthly basis except the small tax payers having turnover up to 1.5 crores opting for quarterly return. On the basis of new GST return system, small taxpayers are those taxpayers who are having turnover up to Rs.5 crores.
Under the new GST return system, following forms are to be filed –
GST RET-1 – This form includes details of inward & outward supplies, availing of input tax credit, tax payment along with interest. It contains 2 annexure forms –
- GST ANX - 1 - This form is used for reporting all outward supplies, imports of goods & services (Invoice wise) & inward supplies liable to reverse charge.
- GST ANX – 2 - This form is used for reporting all inward supplies.
How FinacBooks Can Help in GST Return Filing?
FinacBooks is one the leading accounting & financial company in India. Our team helps you in easily submitting your GST returns online without any delay. We always take care of the tax deadline and submit the correct client information to the tax authorities as soon as possible. FinacBooks team is having more than 10 years of experience in GST registration and provides the best services to everyone including our valuable clients. kindly call us at 8800221252 or you can also e-mail us at info@finacbooks.com
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