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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 Form Particulars Interval Due date
GSTR-4 Return for compounding taxable person Quarterly 18th of the month succeeding quarter
GSTR-9A Annual return Monthly 31st December of the next financial year

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

  • Registered taxpayer having aggregate turnover of more than Rs.1.5 crore needs to file monthly return (11th of Every Month).
  • Registered taxpayer having aggregate turnover up to Rs.1.5 crore needs to file quarterly return.
    Period (Quarterly) Due Dates
    January – March 2020 30th April 2020
    April – June 2020 31st July 2020
    July – September 2020 31st October 2020
    October – December 2020 31st January 2021
  • The monthly due date for Feb 2020 for GSTR 1 is 11th march 2020 whereas the quarterly return date for Jan-march period for GSTR 1 is 30th April 2020.

Due Dates for GSTR-3B

  • GSTR-3B is a self-declaration filed by the registered dealer.
  • It should be filed every 20th, 22nd & 24th of the subsequent month.

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

  • Non-Resident Foreign taxpayers are liable to file GSTR5 form
  • Section 5A is a case under GSTR 5
  • Due date for filing GSTR 5 & GSTR 5A is 20th of the next month.

Due Dates for GSTR - 6

  • Input Service Distributors (ISD) are liable to file GSTR 6 form
  • Due date for filing GSTR-6 is 13th of every month.

Due Dates for GSTR - 7

  • Taxpayers who want to deduct their TDS under GST are liable to file GSTR 7 form.
  • Due date for filing GSTR 7 is 10th of every next month for a particular tax period.

Due Dates for GSTR-8

  • E-commerce Portals are liable to file GSTR8 form
  • Due date for filing GSTR 8 form is 10th of every next month for a particular tax period

Due Dates for GSTR - 9

  • GSTR-9 - This return form is filed annually by the taxpayers who earlier filed GSTR-1 during the financial year.
  • GSTR-9A - This return form is filed by taxpayers who are registered under composition scheme.
  • GSTR-9B - This return form is filed by e-commerce operators who earlier filed GSTR-8 during the financial year.
  • GSTR-9C - This return form is filed by taxpayers whose annual turnover exceeds 2 crores during the financial year.
  • Due date for filing GSTR-9 form is 31st December annually.

Due Dates for GSTR-10

  • Taxpayers who surrendered or cancelled GST registration are liable to file GSTR 10 form.
  • It is a one-time process and also known as final return

Due Dates for GSTR-11

  • GSTR-11 is basically a statement of inward supplies filed by the taxpayers having unique identification number (UIN) for the purpose of claiming tax refund under GST.
  • Due date for filing GSTR 11 is 28th of the month following the month in which goods & services are received by the UIN holder

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

  • Details of invoices of supplies made to the registered person along with the persons having unique identification number.
  • Details of invoice of inter-state supplies to unregistered persons or end user having value of more than Rs.250000
  • Details of credit/debit notes issued by the supplier against invoices.
  • Details of goods or services or both exported in a regular or SEZ area.
  • Summary containing state level details of supplies to unregistered persons like consumers.
  • Summary of Nil rated, exempted and non-GST supplies
  • Summary of advances received for goods supplied on a future date.
  • HSN/SAC wise summary of outward supplies.
  • Download GSTR 1 Form

GSTR 3B Form

  • Inter-state supplies
  • Outward supplies (Sales)
  • Inward supplies (purchases)
  • ITC eligible
  • Available TDS/TCS credits
  • Tax details
  • Download GSTR 3B Form

GSTR 4 Form

  • Summary of outward supplies or sales.
  • Summary of available TCS/TDS credit
  • Summary of tax payable
  • Summary of refund claimed
  • Download GSTR 4 Form

GSTR 4A Form

  • Credit/debit notes
  • 3A, 3B, B2B invoices
  • Amendments to credit/debit notes
  • Amendments to B2B invoices
  • Download GSTR 4A Form

GSTR 5 Form

  • Details of inward supplies
  • Details of outward supplies
  • Tax details
  • Details of late fee payment, penalty, interest etc.
  • Download GSTR 5 Form

GSTR 5A Form

  • Details of taxable outward supplies
  • Details about sales made to non-registered persons
  • Amendments in the details of preceding tax period.
  • Details of any other amount
  • Details of interest for offsetting the liabilities.
  • Download GSTR 5A Form

GSTR 6 Form

GSTR 6A Form

GSTR 7 Form

  • Declaration of TDS as per the time period
  • Details about TDS information under central tax, state/UT tax & integrated tax.
  • Download GSTR 7 Form

GSTR 7A Form

  • No details are required to be furnished in GSTR 7A. It is basically a TDS certificate and Deductor and Deductee can download it easily through the GST portal.
  • Download GSTR 7A Form

GSTR 8 Form

  • Details about TCS
  • Details of outward supply
  • Details of tax payment
  • Details of interest payment
  • Refund details
  • Download GSTR 8 Form

GSTR 9 Form

  • Details of inward supplies in a particular financial year on which tax is payable.
  • Details of outward supplies in a particular financial year on which tax is payable.
  • Details of ITC availed in a particular financial year
  • Details of ITC reversed in a particular financial year
  • Any other information related to ITC
  • Details about tax paid as mentioned in the return filed in a particular financial year.
  • Details of demands & refunds
  • Details of financial transactions reported in the previous financial year
  • Supplies received from composition tax payers
  • Amount of differential tax paid
  • HSN wise summary of inward supplies
  • HSN wise summary of outward supplies
  • Download GSTR 9 Form

GSTR 9A Form

  • Details about inward supplies
  • Details about outward supplies
  • Details of paid taxes
  • Details about credit availed or reversed
  • Late fees payable or paid
  • Download GSTR 9A Form

GSTR 11 Form

  • Details of inward supplies of goods or services or both to be filed by the person having unique identification number.
  • Download 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 –

  • How to manage your invoice records
  • Remind you about the deadlines and save yourself from the penalties
  • Filing of GST returns correctly and before the deadline.

Step 3 – Steps required for completion of return filing process

  • Reviewing of GST return before submission
  • Your approval is what takes us forward
  • Filing of GST returns by our experts using challan
  • ARN number generated by our experts shared with you
  • After the completion of GST return filing process, our experts will mail you the acknowledgement on your registered e-mail id.

How to File GST Return Online?

5 Steps to Make GST Return Filing Online

Benefits of GST Return Filing

  • Removal of cascading effect

    The first and the most important benefit of GST return filing is removal of cascading effect. Introduction of GST helps in removing the cascading effect of tax on tax for other taxes such as service tax, excise duty, customs duty and state level value added tax.

  • Start-up benefits

    In the previous times, startups having annual turnover of Rs.5 Lakh need to pay VAT which is quite difficult for the businesses in the initial stages. After the replacement of VAT with GST, businesses can set off the service tax on their sales.

  • Higher threshold benefits

    Before the introduction of GST, value added tax (VAT) was applicable on the businesses having annual turnover of 20 or more than 20 lakhs. Services having turnover of less than 10 Lakhs are not eligible for paying service tax.

  • E-commerce for quick supply of goods

    E-commerce plays an important role in supplying of goods & services. Now, any start up can easily reach many of the customers by offering their products & services online. In case you want to deliver your products & services to other states, you need to file the VAT declaration first, and then you need to provide information about the registration details of the trucks delivering the goods. In the previous time, many trucks are seized by the authorities because of lack of proper documents. Such types of confusing processes are eliminated by GST. Even you are having the option to make online GST payment via online portal.

  • Regulations & accountability

    In the previous times, we were following a disorganized tax system to file tax returns but after the introduction of GST - regulation of right tax filing laws, elimination of major hassles make industries more accountable than before. In totality, it improves the GST filing process.

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
  • A Maximum late fee to be charged from a taxpayer is Rs.5000.

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
  • A Maximum late fee to be charged from a tax payer is Rs.5000

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
  • A maximum late fee to be charged from a tax payer is 0.25% of the turnover in a particular financial year.

What Is Included In Our Package?

Eligibility Consultation

Document Preparation

Application Drafting

Government Fees

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GST Return FAQ’s

Every dealer registered under GST need to file GST returns. You need to file nil return, if no activities of sales and purchases have been carried out during the business period.
Time duration is different for all dealers and it depends upon the type of transaction and registration. Monthly returns need to be filed by regular tax payers such as E-commerce operators, tax deductors, input service distributors and the non-residents. Quarterly returns are filed by composition tax payers. One Annual return needs to be filed in both monthly as well as quarterly return.
If the tax payer unable to file GST return on time, he or she will be liable to pay Rs.100 each day for both CGST and SGST i.e. 200 as late fees. The Maximum amount of fees is Rs.5000
The return form is same for CGST, SGST & IGST. An independent column is there for all these taxes which are filled depending upon inter-state or intra-state supply.
No, you cannot revise the GST return. Any modification in the particulars can be done in the “amendment” section given in the form.
GSTR-5 form is a monthly return form required to be furnished by the non-resident taxable assesse.
No, it totally depends on whether you are dealing with B2B supplies or B2C supplies plus inter-state or intra state supplies. In case of B2B supplies, you need to upload all invoices of inter-state or intra state supplies whereas in case of B2C supplies, uploading of invoice in general may not be required.
Yes, e-commerce operators are required to file GST returns. It is mandatory for all registered e-commerce operators to file GSTR-8 form while filing GSTR returns.
A company needs to file GST return 26 times in a year.
Yes, we can easily file GST returns online through GST software. GST software auto populates the details for each GSTR form and make it easy for a tax payer to submit GST returns with the help of some clicks.

Tax department introduced a new GST return system on trial basis. This system would comprises of –

  1. Simplified return forms
  2. Ease of filing GST return
  3. One main return - GST RET-1 and 2 annexure’s - GST ANX - 1 & GST ANX – 2
  4. 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.
As per the new GST invoice format, e-invoicing is a new system implemented by the tax department in which all B2B invoices are authenticated electronically to use further on GST portal.

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 –

  1. GST ANX - 1 - This form is used for reporting all outward supplies, imports of goods & services (Invoice wise) & inward supplies liable to reverse charge.
  2. 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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Due Dates

  • Deadline for filing income-tax returns (ITR) for FY 2019-20 (AY 2020-21)

     Jan 10th ,2021

  • Monthly GSTR 7 (Summary of Tax Deducted at Source (TDS) and deposited) for December 2020

     Jan 10th ,2021

  • Monthly GSTR 8 (Summary of Tax Collected at Source (TCS) and deposited by e-commerce operators) for December 2020

     Jan 10th ,2021

  • Due date for Payment of TDS/ TCS for Oct 20- IT

     Jan 10th ,2021

  • GSTR 1 for December 2020 (turnover more than INR. 1.50 Crore)

     Jan 11th ,2021

  • Monthly GSTR 6 for December 2020

     Jan 13th ,2021
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