GST returns: How to file a form in GST

GST returns: How to file a form in GST

GST returns


GST returns After the tax payer pays Tax it is mandate that he has to file a  GST return. A tax payer has to file a return by the law of tax authorities. But there are few Differences in the period of tax return filings. A normal tax payer has to file his/ her returns thrice in a month i.e., Three returns in a month and one annual return. Thus in total he is filing his return 37 times yearly. This is for the normal tax payer. But we have another category of tax payer those are under the Composition scheme. A tax payer under composition scheme has to file a return only once quarterly. Thus there is the benefit of tax liability under composition scheme of GST.

But what are the different forms that are to be filled when GST returns filing:

  • GSTR- 1: A registered tax payer who is a supplier has to fill all his outward taxable supplies in this form. This has to be done on every 10th of the coming month.
  • GSTR- 2: A registered tax payer who is getting the goods/ services has to fill in all the inward supplies in this form. He can claim the Input tax credit in this form. He can do this on 15th of the coming month.
  • GSTR- 3: A registered tax payer has to file in the monthly return on the basis of details of outward supplies and inward supplies after its verified by both the parties along with the payment of amount of tax. This is to be done on every 20th of the coming month.
  • GSTR- 4: A registered tax payer under the composition scheme pays a quarterly tax that has been decided by the GSTn  according to his business. This is done on 18th of the month of coming quarter.
  • GSTR- 5: A  Non-Resident foreign taxable person has to file a return on 20th of the coming month.
  • GSTR- 6: The Input service distributor has to file a return on every 15th of coming month.
  • GSTR- 7: When a tax deductor who has an authority of deducting tax at source on every 10th of next month.
  • GSTR- 8: An E-Commerce operator has to furnish details of supplies effected through e-commerce operator and the amount of tax collected on 10th of coming month.
  • GSTR- 9: This is the form that has to be filled by a taxable person yearly i.e., the annual return that is to filled on 31st December of every year.
  • GSTR- 10: A taxable person whose registration has been surrendered or cancelled. This is the final GST return which has to be done within three months of the date of cancellation or date of cancellation order, whichever is later.
  • GSTR- 11: This is done for the UIN and claiming refund furnishing details of inward supplies to be furnished by a person having UIN. This is done on 28th of the month following the month for which statement is filed.

Here are the eleven GST returns that are to be filed, but not every business has to file all the GST returns. In the present scenario a tax payer is filing a single return under VAT or half-yearly return under services tax. But with the GST he has to furnish 3 forms monthly that is GSTR- 1, GSTR- 2, GSTR- 3. But there is a fact behind. GSTR- 1 : After furnishing the details. GSTR-2  and GSTR-3 are auto-populated.

In between GSTR- 1 and GSTR- 2 lies within is GSTR- 2A. After furnishing details in GSTR- 1, GSTR-2A is auto populated and gets back to the buyer for his verification, upon his verification all details are being filled automatically in GSTR- 2. The buyer just have to check and fill in with the details of transactions that are missing.


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