{"id":7136,"date":"2022-02-22T13:47:02","date_gmt":"2022-02-22T08:17:02","guid":{"rendered":"https:\/\/www.tickertape.in\/blog\/?p=7136"},"modified":"2022-05-24T10:16:10","modified_gmt":"2022-05-24T04:46:10","slug":"gst-return-filing","status":"publish","type":"post","link":"https:\/\/www.tickertape.in\/blog\/gst-return-filing\/","title":{"rendered":"What is GST Return &#8211; Overview, Types Of GSTR, Due Dates And Who Should File"},"content":{"rendered":"\n<p>If you are a registered taxpayer, you must be aware of the requirement of filing <a href=\"https:\/\/www.tickertape.in\/blog\/what-is-gst\/?utm_source=blog&amp;utm_medium=article\">Goods and Services Tax<\/a> (<a href=\"https:\/\/www.tickertape.in\/blog\/what-is-gst\/\">GST<\/a>) returns. Let us understand this provision in detail.&nbsp;<\/p>\n\n\n\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_66_1 counter-hierarchy ez-toc-counter ez-toc-custom ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title \" >Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.tickertape.in\/blog\/gst-return-filing\/#What-is-a-GST-return\" title=\"What is a GST return?\">What is a GST return?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.tickertape.in\/blog\/gst-return-filing\/#What-are-the-types-of-GST-returns\" title=\"What are the types of GST returns?\">What are the types of GST returns?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.tickertape.in\/blog\/gst-return-filing\/#GSTR-1\" title=\"GSTR- 1\">GSTR- 1<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.tickertape.in\/blog\/gst-return-filing\/#GSTR-2\" title=\"GSTR-2\">GSTR-2<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.tickertape.in\/blog\/gst-return-filing\/#GSTR-3\" title=\"GSTR-3\">GSTR-3<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/www.tickertape.in\/blog\/gst-return-filing\/#GSTR-4\" title=\"GSTR-4\">GSTR-4<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/www.tickertape.in\/blog\/gst-return-filing\/#GSTR-5\" title=\"GSTR-5\">GSTR-5<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/www.tickertape.in\/blog\/gst-return-filing\/#GSTR-6\" title=\"GSTR-6\">GSTR-6<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/www.tickertape.in\/blog\/gst-return-filing\/#GSTR-7\" title=\"GSTR-7\">GSTR-7<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/www.tickertape.in\/blog\/gst-return-filing\/#GSTR-8\" title=\"GSTR-8\">GSTR-8<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/www.tickertape.in\/blog\/gst-return-filing\/#GSTR-9\" title=\"GSTR-9\">GSTR-9<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/www.tickertape.in\/blog\/gst-return-filing\/#GSTR-10\" title=\"GSTR-10\">GSTR-10<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/www.tickertape.in\/blog\/gst-return-filing\/#GSTR-11\" title=\"GSTR-11\">GSTR-11<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/www.tickertape.in\/blog\/gst-return-filing\/#How-to-file-GST-returns\" title=\"How to file GST returns?\">How to file GST returns?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/www.tickertape.in\/blog\/gst-return-filing\/#In-conclusion\" title=\"In conclusion&nbsp;\">In conclusion&nbsp;<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\" id=\"what\"><span class=\"ez-toc-section\" id=\"What-is-a-GST-return\"><\/span><strong>What is a GST return?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>A GST return is a document that contains the particulars of sales, purchases, income, and expenditure by a taxpayer with a specific GSTIN. It is filed for purchases or sales made, output GST on sales, and the <a href=\"https:\/\/www.tickertape.in\/blog\/input-tax-credit-gst\/\">input tax credit<\/a>. This is done on a monthly, quarterly, or yearly basis. The net tax liability of the taxpayer is calculated thereof.<\/p>\n\n\n\n<p>Based on the kind of activities you are involved in, you use separate forms while filing the <a href=\"https:\/\/www.tickertape.in\/blog\/types-of-gst\/\">GST returns<\/a>. Let us see the various categories of the same.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"types\"><span class=\"ez-toc-section\" id=\"What-are-the-types-of-GST-returns\"><\/span><strong>What are the types of GST returns?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>GST returns are categorised based on the nature of the taxpayer. Each form has separate due dates as well as different frequencies of filing. These are as follows:<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"GSTR-1\"><\/span><strong>GSTR- 1<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Registered suppliers must furnish the details of any taxable outward supplies using this form. It also contains details of the business, such as the name and the GSTIN. All invoices of the previous month on which tax has been collected are uploaded. Apart from this, any advance received for subsequent supply is also included in this period.&nbsp;<\/p>\n\n\n\n<p><strong>Frequency of filing:<\/strong> Every month\/every quarter if you have opted for the quarterly return filing and monthly payment of taxes (QRMP) scheme.<\/p>\n\n\n\n<p><strong>Due date for filing:<\/strong> 10th of subsequent month\/13th of the next month after the quarter ends.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"GSTR-2\"><\/span><strong>GSTR-2<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Registered recipients are required to file this return with the details of the inward supply of taxable goods and services. All input tax credit claims are also to be included.&nbsp;<\/p>\n\n\n\n<p><strong>Frequency of filing<\/strong>: Suspended with effect from September 2017.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"GSTR-3\"><\/span><strong>GSTR-3<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>This form has monthly details that are taken from GSTR 1 and 2. It includes information regarding inward and outward supply. Moreover, you must mention the particulars of input tax credit and tax paid under CGST, SGST, and IGST.<\/p>\n\n\n\n<p><strong>Frequency of filing:<\/strong> Suspended with effect from September 2017.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"GSTR-4\"><\/span><strong>GSTR-4<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>The registered dealers who have opted for the composition scheme shall use this form to furnish the returns. For that, your turnover must not exceed Rs. 75 lakh. However, under this scheme, you are not allowed to avail of the input tax credit.<\/p>\n\n\n\n<p><strong>Frequency of filing:<\/strong> Annual.<\/p>\n\n\n\n<p><strong>Due date of filing: <\/strong>30th of the month after the end of the financial year (30 April for the year ending 31 March).<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"GSTR-5\"><\/span><strong>GSTR-5<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>If you are a non-resident taxpayer, this is the return that you must file. Mention your name, address, and GSTIN. Along with that, declare the details of inward\/outward supply, import of goods and services, and your stock of goods.&nbsp;<\/p>\n\n\n\n<p><strong>Frequency of filing:<\/strong> Monthly.<\/p>\n\n\n\n<p><strong>Due date of filing:<\/strong> 20th of the next month.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"GSTR-6\"><\/span><strong>GSTR-6<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>This form is for all Input Service Distributors. Apart from the basic details of the taxpayer\u2013 the name, address, and GSTIN\u2013 it contains details of the supply received and the input credit received and distributed thereof.&nbsp;<\/p>\n\n\n\n<p><strong>Frequency of filing:<\/strong> Monthly.<\/p>\n\n\n\n<p><strong>Due date of filing:<\/strong> 13th of the next month.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"GSTR-7\"><\/span><strong>GSTR-7<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>This return form is for tax deducted at source by all Government officials. It contains the basic details of the taxpayer, along with the <a href=\"https:\/\/www.tickertape.in\/blog\/what-is-tds-and-how-to-file-it\/\">TDS<\/a> details. The TDS liability will reflect automatically. It also shows any penalty for filing the TDS return late and any interest accrued on delay in TDS payment.<\/p>\n\n\n\n<p><strong>Frequency of filing:<\/strong> Monthly.<\/p>\n\n\n\n<p><strong>Due date of filing:<\/strong> 10th of the next month.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"GSTR-8\"><\/span><strong>GSTR-8<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>If you are an <a href=\"https:\/\/www.tickertape.in\/blog\/buying-stocks-gets-as-convenient-as-making-online-purchases\/\">e-commerce<\/a> operator who collects tax at the source, you are required to fill out this form while filing your GST return. It is crucial to mention the details of the supplies to registered as well as unregistered taxable persons.<\/p>\n\n\n\n<p><strong>Frequency of filing: <\/strong>Monthly.<\/p>\n\n\n\n<p><strong>Due date of filing:<\/strong> 10th of the next month.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"GSTR-9\"><\/span><strong>GSTR-9<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>All regular taxpayers are liable to furnish the return using this form. It declares your income and expenses for the year. You may also make any modifications as required later on.<\/p>\n\n\n\n<p><strong>Frequency of filing:<\/strong> Annual.<\/p>\n\n\n\n<p><strong>Due date of filing<\/strong>: 31 December of the succeeding year.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"GSTR-10\"><\/span><strong>GSTR-10<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>If you are a registered taxpayer under GST but are looking to cancel your registration, you are required to fill out this form as a final return. It includes the date of cancellation along with the application reference number.&nbsp;<\/p>\n\n\n\n<p><strong>Frequency of filing:<\/strong> On cancellation of registration.<\/p>\n\n\n\n<p><strong>Due date of filing:<\/strong> Within three months of cancellation (or order of cancellation, whichever is later).<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"GSTR-11\"><\/span><strong>GSTR-11<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>If you have a Unique Identification Number (UIN) and wish to claim a refund on inward supplies, you must furnish the return using this form. It includes the details of inward supply and the name of the Government entity along with the UIN.<\/p>\n\n\n\n<p><strong>Frequency of filing: <\/strong>Monthly.<\/p>\n\n\n\n<p><strong>Due date of filing:<\/strong> 28th of the succeeding month.<\/p>\n\n\n\n<p>Now that you have understood which form to fill out let us simplify the process of filing the return.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"how\"><span class=\"ez-toc-section\" id=\"How-to-file-GST-returns\"><\/span><strong>How to file GST returns?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>The new regime of GST has brought relief in terms of filing GST returns by automating the process. You can file your return online on the official GST portal provided by the GST network. Most of the details are automatically filled in to make the process even more convenient. You can follow the given steps to file your GST return online:<\/p>\n\n\n\n<p><strong>Step 1:<\/strong> Open the GST portal at <a href=\"http:\/\/www.gst.gov.in\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">www.gst.gov.in<\/a><\/p>\n\n\n\n<p><strong>Step 2:<\/strong> Your GSTIN &#8211; a 15 digit code will be generated. It is based on your state and your PAN.<\/p>\n\n\n\n<p><strong>Step 3:<\/strong> Upload your invoices. This will generate a separate invoice reference number for every invoice.<\/p>\n\n\n\n<p><strong>Step 4:<\/strong> File your outward and inward returns along with the cumulative returns of every month.&nbsp;<\/p>\n\n\n\n<p><strong>Step 5:<\/strong> Fill out GSTR-1 with the details of outward supply. These details shall be available to the recipient via GSTR-2A.<\/p>\n\n\n\n<p><strong>Step 6:<\/strong> The recipient must verify the details of the outward supply or make any other changes. The recipient must also upload the information regarding debit and credit notes.<\/p>\n\n\n\n<p><strong>Step 7: <\/strong>The supplier shall either accept or reject the changes made by the recipient.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"In-conclusion\"><\/span><strong>In conclusion&nbsp;<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>If you are liable to file the GST return, you need to keep note of all the <a href=\"https:\/\/www.tickertape.in\/blog\/tax-proposals-in-budget\/?utm_source=blog&amp;utm_medium=article\">latest tax provisions<\/a>. In case you fail to file your return on time, a late fee of Rs. 100 and interest at 18% per annum will be charged. Keep in mind the due dates to avoid attracting any penalty. Consult your CA\/Tax advisor for professional guidance on GST and <a href=\"https:\/\/www.tickertape.in\/blog\/income-tax-return-last-date\/?utm_source=blog&amp;utm_medium=article\">return filing<\/a>.&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Having questions about your GST return? Click here to know the meaning of GST return, how you can file it online &#038; find out all the important things one should know!<\/p>\n","protected":false},"author":54,"featured_media":6789,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"_lmt_disableupdate":"no","_lmt_disable":"no","footnotes":""},"categories":[8],"tags":[1343,1345,1344],"acf":[],"modified_by":null,"jetpack_featured_media_url":"https:\/\/www.tickertape.in\/blog\/wp-content\/uploads\/2022\/02\/13-1.png?wsr","_links":{"self":[{"href":"https:\/\/www.tickertape.in\/blog\/wp-json\/wp\/v2\/posts\/7136"}],"collection":[{"href":"https:\/\/www.tickertape.in\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.tickertape.in\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.tickertape.in\/blog\/wp-json\/wp\/v2\/users\/54"}],"replies":[{"embeddable":true,"href":"https:\/\/www.tickertape.in\/blog\/wp-json\/wp\/v2\/comments?post=7136"}],"version-history":[{"count":2,"href":"https:\/\/www.tickertape.in\/blog\/wp-json\/wp\/v2\/posts\/7136\/revisions"}],"predecessor-version":[{"id":8464,"href":"https:\/\/www.tickertape.in\/blog\/wp-json\/wp\/v2\/posts\/7136\/revisions\/8464"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.tickertape.in\/blog\/wp-json\/wp\/v2\/media\/6789"}],"wp:attachment":[{"href":"https:\/\/www.tickertape.in\/blog\/wp-json\/wp\/v2\/media?parent=7136"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.tickertape.in\/blog\/wp-json\/wp\/v2\/categories?post=7136"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.tickertape.in\/blog\/wp-json\/wp\/v2\/tags?post=7136"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}