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GST Return-Return Frequency, Types, and Process

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What is the GST Return?

A GST return is a document including information regarding the income/sale or expense and purchase, which a taxpayer must file with administrative tax authorities. This is used to calculate the net tax liability by the authorities.

Moreover, it can be completed effortlessly through the GST process, which is most appropriate and time-saving. 

Under GST, a regular taxpayer is required to provide monthly returns and an annual return. Moreover, there are individual returns for the taxpayer registered under various schemes such as composition scheme, taxpayer registered as Input Service Distributor, non-resident taxpayer, a liable individual to deduct or collect tax (TDS or TCS), and a person granted Unique Identification Number. 

Who has to file a GST return?

Every registered establishment must file the GST return, monthly, quarterly, and annually based on their business type. 

Moreover, firms established in intrastate or interstate of India are liable to complete the filing for GST returnsfi as mentioned by the GST council and Income Tax Department.

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Return Frequency Under GST Return

As per the new return regime, a taxpayer can file tax monthly and quarterly

The taxpayer who has an aggregate turnover of up to Rs 5 crore can file the return monthly or quarterly in an earlier financial year.

A taxpayer can change the taxing frequency from monthly to quarterly, vice-versa.

The taxpayer having aggregate turnover above Rs 5 crore in the previous financial year can file monthly returns.

Various Types of GST Returns

Return
Information
Who files the specific return?
GSTR-1
Monthly statement of outward supplies of goods/services
Registered individual
GSTR-2
Monthly statement of inward supplies of goods/services
Registered individual
GSTR-3
Monthly return of an ordinary taxpayer
Registered individual
GSTR-4
Quarterly return
Taxable individual opting for Composition Levy
GSTR-5
Monthly return of a non-resident taxpayer
Non-resident taxpayer
GSTR-6
Monthly return of Input Service Provider
Input Service Distributor
GSTR-7
Monthly Return for authorities deducting tax at source
Tax deductor
GSTR-8
Monthly Statement for E-Commerce Operator depicting supplies affecting through it
E-commerce operator
GSTR-9
Annual return
Register individual except for an ISD, TDS/TCS Taxpayer, Casual Taxable Person, and Non-resident Taxpayer
GSTR-10
Final return
Taxable Person whose registration has been surrendered or canceled

A Normal Taxpayer Require to Fill Mentioned GST Return

A normal taxpayer is an individual whose annual turnover exceeds Rs 40 lakh in a financial year. On the contrary, threshold limit for the northeastern states, Jammu and Kashmir, Himachal Pradesh, and Uttarakhand is Rs 10 lakh

1. GSTR-1
  • It denotes that the supplier’s tax liability for supplies is affected during the previous month.
  • You must fill it by every 10th of the month. So, for instance, the statement of every outward supply made during June 2021 will be filed by 10th July 2021.
2. GSTR-2
  • It denotes the accumulation of Input Tax Credit (ITC) from the input received the previous month.
  • It is auto-populated from the GSTR-1 filed, corresponding suppliers of the taxpayer, excluding imports and purchases from the unregistered suppliers.
  • You must file this by every 15th of the month. So, for instance, the statement of every supply received in June 2021 will be filed by 10th July 2021.
3. GSTR-3
  • It is a consolidated return that must be filed every 20th of the month.
  • Below mentioned are information it consolidates,
    1. ITC availed
    2. Outward supplies
    3. Inward supplies
    4. Tax paid, both cash and ITC
    5. Tax payable 
4. Annual Return
  • Annual return to be filed by 31st December. Moreover, the taxpayer must provide information regarding the income and expenditure of the complete financial year.

The Process of Filing For GST Return

1. Registration Process of GSTR-1
  • Visit the “www.gst.gov.in” and log in with the help of your credentials. 
  • Now, move to the “Services” to “Returns” and finally to “Returns Dashboard.”
  • Now, a file display page will appear on your screen, where you have to choose the “Financial year, Quarter, and Period (month)” (for which filing for GST return needs to be done).
  • Further, either click on “Online Prepare” (to create return entries on the portal) or Prepare Offline (to upload a JSON file including invoice information and other forms).”
  • After this, you must provide the information regarding outward supplies of goods and services.
  • After providing all the required information, click on “Generate GSTR-1 Summary.”
  • Then, delete/edit details, including export invoices, credit or debit notes, etc., and affix the required documents.
  • As you click on “Save,” a message will appear saying “Request Accepted.”
  • You will be redirected to the GSTR landing page with the information regarding issued documents, i.e., total documents, deleted documents, and net-issued documents.
  • Further provide the information such as Amended tax liability, Amendment of Adjustment of Advances, and Amended B2C (others).
  • Generate the invoices and click on “Preview,” and submit the form.
  • Lastly, refresh the page to see the changed status of the form to submit and click on “File Return.”
  • Here select the “Declaration box,” and choose the “Authorized Signatory (i.e., file with DSC or EVC).”
  • After verifying, the status of the form will change to “Filed,” and a successful message will appear on your screen.
2. Registration Process of GSTR-R1
  • Visit the “www.gst.gov.in” and log in with the help of your credentials. 
  • Upload the tally sheet on the official GST portal.
  • Once the tally sheet is uploaded, your data will automatically extracted.
  • Then, affix all the required documents, as and when required.
  • Lastly, duly submit the application form.
3. Registration Process of GSTR-3B
  • Login by using your credentials to commence the filing for GST return.
  • Fill the financial year, quarter and period and press, “Search.”
  • A file return page will be displayed on your screen, click on “Prepare Online.”
  • Further, provide all the required information and click on next to either fill the non-nil return or monthly return. 
  • After providing the details, click on “System generated GSTR 3B” to download the GSTR-1 and GSTR-2B forms in GSTR-3B.
  • Once the automatically generated details appear on your screen, provide the details as asked in the tiles such as Inter-state supplies, tax on outward, etc.
  • Lastly, preview the draft and make payment of taxes and offset liabilities. 
  • Finally, click on “Proceed to file,” and choose the method of filing the form, i.e., through EVC or DSC.
  • After filling the form, download the filed return and view the return status.
4. Registration Process of GSTR-4
  • Visit the official website of the GST to commence the filing for GST return, move to “Annual Return” under the option “Services.”
  • Select the year for which the filing for GST return needs to be done.
  • As the “File Return” page is displayed, read the given message carefully and click on “Prepare Online.”
  • Now, the “GSTR-4 Annual Return” page will appear on the screen, where you have to provide information regarding the aggregate turnover of the previous financial year, then click “Save.”
  •  A confirmation message will appear on your screen to signify that the save request is acknowledged.
  • To file “Nile Return,” click on the same and provide the information as required, and click on “continue.”
  • If not filing “Nile Return,” provide the information as and when required.
  • Download the GSTR-4 summary and click on “Proceed to File” and “Continue.”
  • To create the “Challan,” you are required to provide information such as tax, interest payable, or pay a late fee.
  • Select the mode of payment and click on “generate Challan” (if the available balance in the electronic ledger is below the amount required to offset the liability).
  • If the available balance in the electronic ledger is equal to the above amount required to offset liability, then you must not pay any liabilities. 
  • Download the summary of your application. Then, check the “Declaration box.”
  • Complete the registration process, either by using the DSC or EVC, for verification. 
5. Registration Process of GSTR-5
  • Log in by using your valid credentials.
  • Click on “Returns Dashboard” under “Returns.”
  • Now, the “File Return” page will be displayed on your screen, where you have to mention the financial year and return filing period. 
  • Under the GSTR-5 tile, click on “Prepare Online.”
  • Further, generate the summary by scrolling down to the “Return for Non-taxable person page.”
  • Here, enter the required information such as import for goods, outward supplies made, credit or debit notes, etc.
  • As you enter all the relevant information, click on “Preview” (this will download the summary of the GSTR-5 form).
  • Lastly, to view the tax liability information, click on “10A, 10B- Tax Liability.”
  • At last, click back to visit the previous page, click on the “acknowledge box,” and submit the form.
  • Now, the status of the form will change to submit and download the PDF of the same. 
6. Registration Process of GSTR-6
  • Visit the GST portal and log in using your credentials. 
  • Now, click on “Return Dashboard” under “Return.”
  • In the display “File Return” page, select the financial year and filing for GST return period. 
  • Now, in the GSTR-6 tile, select the “Prepare Online.”
  • Enter the details and scroll down to Return for Input Service Distributor and generate the summary.
  • Further, provide all the information as asked, such as input tax debit received for distribution, debit or credit notes received, etc.
  • After entering the details, click on “Preview” and generate a summary. Also, click on the acknowledge checkbox.
  • As you submit the form, the 10-Late Fee tile will appear on the screen. Click on “Offset late fee.”
  • Finally, fill the form either with DSC or EVC procedure.
  • After verification, your application is submitted. 
7. Registration Process of GSTR-7
  • Log in by visiting the official GST website and click on “Return Dashboard” under Services > Return.
  • On the “File Return page” select the financial year and return filing period.
  • Then, click on “Prepare Online” to create entries on the GST portal.
  • On “Return for Tax Deducted at Source Return” page will appear on the screen.
  • Further, provide the information on the tiles that appear. 
  • Calculate the tax liability and interest (if any) and click on “Proceed to file.”
  • Lastly, fill the form through DSC or EVC and submit the application. 
  • At last, view the debit entries in the electronic cash ledger for TDS or interest payment.
  • Now, click the back and download the GSTR-7 details. 
8. Registration Process of GSTR-8
  • Visit the official website of the GST and log in with your credentials.
  • Move to “Return Dashboard” under Service > Return. 
  • On the “File Return,” page, select “Financial year and Return Filing Period (Month)” then select “Prepare Online” to make return entries on the GST portal.
  • Now, move to the “Return for Tax Collected at Source” page and click on down the GSTR-8.
  • Further, enter the required details and calculate the tax liability and interest (if any).
  • File the application through DSC or EVC procedure. 
  • Now, the status of your application will change to “File.”
  • View the “Debit entries in Electronic Cash Ledger” for payment of tax. After viewing, click on “back.”
  • As you click on the back, you will redirect to the dashboard, from where you can download the GSTR-8 file. 
9. Registration Process of GSTR-9
  • Visit the official portal of GST and log in with your credentials. 
  • Move to “Annual Return” under Services > Returns.
  • Now, the “File Annual Return” page will appear on your screen, where you have to select the year. 
  • On the “File Return” page, read the important information given in the box and provide the information as required by clicking on the “Prepare Online.”
  • Further, a question will appear on your screen reading whether you want to file the ‘Nil Annual Return.”
  • On clicking next, “Annual Return for Normal Taxpayer” will appear on the screen, providing all the requested information.
  • Then, download the form summary of GSTR-1, GSTR-3B, GSTR-9, and table 8A document details. 
  • After downloading the summary, fill in the required information such as details of ITC availed during the year, particulars of demand and refunds, etc.
  • Further, click on “Details of advances, inward and outward supplies” and enter the information regarding Taxable Value, Integrated Tax, Central Tax, State/UT Tax, and Cess.
  • Finally, click on “Save.” After successfully saving the information, click on “Back.”
  • As your status is updated according to the information filled in Table number 4N.
  • Again enter the information such as outward supplies made during the financial year on which tax is not payable, details of ITC availed during the financial year, etc., and “save” the information.
  • Finally, preview the GSTR-9 and extract the zip file.
  • Now, calculate the liability and late fee (if any).
  • Generate the “Challan,” and download the GSTR-9 PDF and extract the zip file.
  • At last, file the form through DSC or EVC, submit the application and make payment.
  • Download one more copy of the GSTR-9 form.
10. Registration Process of GSTR-10
  • Log in to the official portal of the GST.
  • For future correspondence, update your address. 
  • After updating address, provide details concerning Chartered Accountant or Cost Accountant, under “Particulars of certifying Chartered Accountant or Cost Accountant.”
  • Further, enter more details under 8A, 8B & 8C - Goods Details With Invoices tile and  8D - Goods Details Without Invoices tile.
  • After entering all the details, preview the form.
  • Next, proceed further to file and pay tax. 
  • Lastly, complete the form either by DSC or EVC, then click on the declaration checkbox. 
  • After submission of a form, download file return. 
11. Registration Process of GSTR-11
  • Log in by visiting the GST official website.
  • Under “File return,” choose the financial years and period you are filing the return.
  • Then, choose “Prepare Online” and enter the details as required. 
  • Check on the acknowledgment and down and view the auto-draft information of GSTR-11.
  • Further, you are required to initiate a pre-fill of the form. Then, again mark the acknowledgment and download the auto-draft information of GSTR-11.
  • After this, provide, delete, or edit the information as required. 
  • Finally, preview the form.
  • Then, submit the form through DSC or EVC. As you are done with this, acknowledge the form and click on “File Return.”

Our Role in GST Return

We guarantees to provide you assistance from the first to the last step of the registration process. 

Our GST return experts will assist you in understanding the GST return process to ensure transparency.

Our GST return consultants will assist you in understanding which type of GST return is appropriate for you. 

We will assist you in the process of documentation to avoid every possible inaccuracy.

Our GST return consultants assure to provide you the most satisfactory solution to your concerns. 

filling GST return

Conclusion

Filing for GST return can be perplexing and tedious because it includes a lengthy procedure to fill the application and affix or provide various documents or information. Not only that, but the registration process is a little confusing too. 

Thus, an experienced and knowledgeable person- who can provide you with the most satisfactory service in filing for GST return would be an appropriate choice to increase your convenience. 

Consequently, JR Compliance comprises all the qualities that a GST return expert should have. Thus, we are the finest choice for compliance services, which is evident because we have provided our compliance services to global brands such as Milton, Samsung, Sennheiser, etc.

Hence, for expert and professional services, contact us immediately.

Have Questions? We've got answers.

What are the various methods to file returns?
  • GSTN portal (www.gst.gov.in)
  • GST Suvidha Providers (if you are already utilizing the ERO provider services such as Tally, Oracle, etc.)
  • GSTN provided offline utilities
What are the components which GST return includes?

Below-mentioned are the components that a registered dealer has to include in GST return, 

  • Sales
  • Purchases
  • Input tax credit (GST paid on purchases)
  • Output GST (GST paid on sales)
Does a taxpayer need to file all types of returns?

A taxpayer does not have to file a return for every type. However, file returns as per activities a taxpayer undertakes. 

Does the same threshold limit of a normal taxpayer applies across India?

The threshold limit for the northeastern states, Jammu and Kashmir, Himachal Pradesh, and Uttarakhand is Rs 10 lakh. 

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