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GST Return Filing

What is GST Return filing?

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 diductors, 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.

GST Return Filing

GST Return Forms for Regular Business


IGSTR-1 is a monthly or quarterly return filed by every registered dealer in order to show the details of their
outward supplies i.e. sales. There are total 13 sections in GSTR-1


GSTR 2 is a monthly or quarterly return filed by every registered dealer in order to show the details of their inward supplies. There are total 13 sections in GSTR-2

GSTR-3 is a return filed by taxpayer’s monthly containing the summarized details of all sales & purchases along with the amount of GST liability. It is a detailed summary of all sales (GSTR-1) & purchases (GSTR-2).


GSTR-9 is a return form filed annually by the taxpayers registered under GST. GSTR-9
is basically a consolidated report of monthly/quarterly returns (GSTR-1, GSTR-2, GSTR-3B) filed by the taxpayer at the end of the year. It is also applicable on those taxpayers who are registered under the composition scheme. It shows the details of outward/inward supplies made in the
previous year under CGST, SGST, IGST & HSN codes.


It is a self-declaration filed by the registered dealer from July 2019 till March 2020. The following important points are as follows –

1Taxpayer’s must file separate GSTR-3B ( for each
2 Tax liability amount of GSTR-3B must be paid by the taxpayer before the last date of filing GSTR-3B.
3 It cannot be revised.

GST Return Filing 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 –


GSTR-4 is a quarterly return form filed by those tax payers who has decided to go for GST composition scheme in the new indirect tax regime. As per this scheme, a taxpayer needed to file only one return every quarter whereas a general taxpayer will be needed to file 3 returns in a month.


GSTR-9A is a return filed annually by those taxpayers who opted for composition scheme under GST. It includes all quarterly returns filed by the composition taxpayers during the financial year.

GST Return Filed By Certain Specific Registered Dealers


GSTR-5 is a return form filed by non-resident foreign taxpayers for the business transactions carried out by them in India for a particular period. Non-residents foreign taxpayers are the taxpayers who do not have any business establishment in India but they travelled to make supplies in India. GSTR-5 return can be filed via online or from a tax facilitation Centre.


GSTR-5A is a return filed by online information and database access or retrieval service providers (OIDAR)
providing services in India from abroad with the help of internet. It is mandatory to file GSTR-5A even if there is nil tax return in the tax period.


1 Input tax credit received by an input service distributor
2 Distribution of input tax credit among the branches of the organization by input service distributor

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.

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.

Documents Required for GST Return Filing

The following documents are required for GSTR filing:
1 Invoices List (B2B Services, B2C Services)
2 GSTIN of the customer
3 Invoice Number
4 Invoice Type
5 Place of supply
6 GST rate
7 Taxable value
8 Amount of CGST, SGST, IGST cess applicable.
9 Intra-state and inter-state sales - Consolidated
10 HSN wise summary details
11 Summary of requisite documents i.e. Debit and Credit Note.
12 HSN wise summary details

GST Return Filing Process

Every year, all taxpayers, ranging from manufacturers and suppliers to retailers and consumers, are required to file GST returns. In the digital age, the government is also pushing for innovation and automation, and has begun offering e-filing or online filing of GST returns through a common GST portal. The returns can be filed online using the Goods and Services Tax Administration's applications and software. GST returns can also be filed easily online with the help of SS Auditor's.

The following are the steps for filing the GST return online:

1 Go to the official GST portal (
2 Obtain a GSTIN (GST identification number) having 15 digits based on your state code and PAN.
Enter the invoices into the software or the GST portal. You will be assigned an invoice reference number for
each invoice.

Due date for GST Return Filing

With the approval of the Election Commission of India, the due date for furnishing GSTR-9 and GSTR-9C was further extended for the financial year 2019-20 to 31.03.2021, which has already finished a few days before

Penalty for Late GST Return Filing

If you do not file your GST Returns on time, you will be charged with interest and a late fee.
The annual interest rate is 18% per annum. It must be calculated by the taxpayer based on the amount of
unpaid tax. The time period will run from the day after filing to the payment date.

According to the Act, late fees is Rs. 100 per day per act. The total cost per day will be Rs. 200. The
maximum amount is Rs. 5,000. There is no late fee prescribed for IGST. However, those who file GSTR-1 and
GSTR-3B are currently subject to a reduced late fee of Rs 50 per day of delay (Rs 20 for NIL returns).
Each of the above-mentioned returns has a predefined format. The forms may appear complex and difficult to comprehend. You don't have to worry as you can easily file your returns online with SS Auditors.

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