GST Return

All the registered businesses have to file GST Returns monthly, quarterly and annually based on the type of business.

  1. What is GST Return?
  2. Types of GST Returns
  3. Documents Required for GST Returns
  4. GST State Code List of India
  5. How to File GST Returns Online?
  6. Penalty for late filing of GST returns

What is GST Return?

GST return is a document that contains the details of the income of the taxpayer. The document needs to be filed with the tax administrative authorities.

GST returns include:

  • Purchases
  • Sales
  • Output GST (On sales)
  • Input tax credit (GST paid on purchases)

To filling GST returns, GST compliant sales and purchase invoices are required.

Types of GST Returns

Here you will find the complete list of GST Returns as prescribed under the GST Law along with the due dates.

Return FormParticularsFrequency
GSTR-1Details of outward supplies of goods and servicesMonthly
GSTR-2Details of inward supplies of goods and services affectedMonthly
GSTR-3Monthly return, in the case of finalization of details of outward supplies and inward supplies along with the payment of tax.Monthly
GSTR-3BIt is a simple return in which the summary of outward supplies along with Input Tax Credit is declared and payment of tax is affected by the taxpayer.Monthly
GSTR-4For all the taxable person registered under the composition levyQuarterly
GSTR-5Returns for a non-resident foreign taxable personMonthly
GSTR-6Returns for an input service distributorMonthly
GSTR-7Returns for authorities deducting TDSMonthly
GSTR-8Details of supplies effected through the e-commerce operator and the amount of tax collectedMonthly
GSTR-9Annual return for a normal taxpayerAnnually
GSTR-9AAnnual return of a taxpayer registered under the composition levy anytime during the yearAnnually
GSTR-10Final returnOnly once, when GST registration is cancelled or surrendered
GSTR-11Details of inward supplies to be furnished by a person having UIN and claiming a refundMonthly

Documents Required for GST Returns

GSTR-1

  • GSTIN
  • Legal Name of the registered person
  • Previous financial year’s aggregate turnover
  • Taxable outward supplies to a registered person
  • Taxable outward supplies to a consumer

GSTR-2

  • GSTIN
  • Legal name of the registered person
  • TDS and TCS received
  • Inward supplies where tax is applicable on reverse charge
  • Inward supplies received besides those attracting reverse charge

GSTR-3

  • Turnover
  • Inter-state supplies
  • Tax effect of amendments made concerning outward supplies
  • Inward supplies attracting reverse change

GSTR-4

  • GSTIN
  • Legal name
  • Inward supplies where tax is payable on reverse charge
  • Consolidated statement of advances paid
  • Amendments to details of inward supplies furnished in returns of previous periods

GSTR-5

  • GSTIN
  • Legal name
  • Imported goods
  • Imported services
  • Outward supplies made

GSTR-6

  • GSTIN
  • Legal name
  • Amendments to distribution documents and debit or credit notes of previous periods
  • Input tax credit received for distribution

GSTR-7

  • GSTIN
  • Legal name
  • TDS details
  • Return period
  • Liability- payable and paid

GSTR-8

  • GSTIN
  • Legal name
  • Details of supplies made via e-commerce operator
  • Tax paid and payable
  • Details of interest

GSTR-9

  • Turnover
  • Inter-state supplies
  • Intra-state supplies
  • Tax effect of amendments made concerning outward supplies
  • Inward supplies attracting reverse change

GSTR-10

  • GSTIN
  • Legal name
  • Effective date of cancellation/surrender
  • Cancellation order date
  • Tax payable on closing stock

GSTR-11

  • Unique Identification Number
  • Name of the persons having UIN
  • Details of the supplies
  • Tax period

GST State Code List of India

It is important for businesses to know about the GST state code list. The GSTIN is a unique 15-digit number provided to a taxpayer registered under the GST. This state code list under GST, is prescribed as per the Indian Censes, and is as below:

Sr NoStateState code list under GST
1Jammu & Kashmir1
2Himachal Pradesh2
3Punjab3
4Chandigarh4
5Uttarakhand5
6Haryana6
7Delhi7
8Rajasthan8
9Uttar Pradesh9
10Bihar10
11Sikkim11
12Arunachal Pradesh12
13Nagaland13
14Manipur14
15Mizoram15
16Tripura16
17Meghalaya17
18Assam18
19West Bengal19
20Jharkhand20
21Orissa21
22Chhattisgarh22
23Madhya Pradesh23
24Gujarat24
25Daman & Diu25
26Dadra & Nagar Haveli26
27Maharashtra27
28Andhra Pradesh28
29Karnataka29
30Goa30
31Lakshadweep31
32Kerala32
33Tamil Nadu33
34Puducherry34
35Andaman & Nicobar Islands35
36Telengana36
37Andrapradesh(New)37

How to File GST Returns Online?

  • Step 1: Visit the GST portal (www.gst.gov.in).
  • Step 2: A 15-digit GST identification number will be issued based on your state code and PAN number.
  • Step 3: Upload invoices on the GST portal or the software. An invoice reference number will be issued against each invoice.
  • Step 4: After uploading invoices, outward return, inward return, and cumulative monthly return have to be filed online.
  • Step 5: If there are any errors, you have the option to correct it and refile the returns.
  • Step 6: File the outward supply returns in GSTR-1 form through the information section at the GST Common Portal (GSTN) on or before 10th of the following month.
  • Step 6: Details of outward supplies furnished by the supplier will be made available in GSTR-2A to the recipient.
  • Step 7: Recipient has to verify, validate, and modify the details of outward supplies, and also file details of credit or debit notes.
  • Step 8: Recipient has to furnish the details of inward supplies of taxable goods and services in GSTR-2 form.
  • Step 9: The supplier can either accept or reject the modifications of the details of inward supplies made available by the recipient in GSTR-1A.

Penalty for late filing of GST returns

  • A person fails to furnish details of outward or inward supplies, monthly return or final return by the due date: The GST penalty for late filing is INR 100 for every day during which the failure continues, subject to a maximum of INR 5,000
  • A person fails to furnish the annual return by the due dateThe GST late filing penalty is INR 100 for every day during which the failure continues, subject to a maximum of quarter percent of the person’s turnover in the state where he is registered
  • The taxpayer will also be required to pay an interest at the rate of 18% p.a. in addition to the late fee.
  • This interest has to be calculated by the taxpayer on the amount of tax that is to be paid. The time period will be calculated from the day following the filing deadline till the date when the actual payment is made.

Also See: What is GST Registration

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