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The term GST (goods and services tax) return could be interpreted as a document that has the details of income that a taxpayer – you – is supposed to file with administrative authorities that look after taxes. The tax authorities would use this in order to compute the amount of tax that you are supposed to pay.
What is GST return?
A return is a combination of certain documents comprises with sales and purchases details of a business organization which need to be file with the GST Department monthly/ quarterly and annually with respect to the nature and activity of business.
In case of GST if you are registered as a dealer; your GST return should include details like your purchases, sales, output GST on sales, and input tax credit, which is GST paid for purchases. In order to file GST returns you need to furnish the purchase and sales invoices that are compliant with GST. Such invoices formats are available for free on the internet and a GST service provider can also provide you this.
Who should have to file GST return?
Every person who has registered under GST will have to file returns in some forms and others as per their business activity.
A registered person has to file GST returns either monthly (for normal supplier) or quarterly basis (the supplier opting for composition scheme).
An ISD (Input Service Distributor) has to file monthly returns showing details of credit distributed during the particular month.
A person required to deduct tax (TDS) and persons required to collect tax (TCS) will have to fie monthly returns showing amount deducted/ collected.
A non-resident taxable person will have to file returns for the period of activity undertaken.
As far as the GST regime is concerned, a normal business has to file a yearly return and two monthly and quarterly returns sometimes. This makes it around 25 returns for a year.
The system has been created in such a way that you need to manually provide the details of only one monthly return – GSTR-1. The other return form GSTR-3B gets populated by itself by taking details from the GSTR-1 that you and your vendors have filed. However, in case of special businesses like composition dealers you would have to file separate returns.
Which type of taxpayers needs to file annual return?
All the taxpayers those are filing return in GSTR-1 to GSTR-3, are required to file an annual return. So all registered businesses under GST have to file GSRR-9 annually.
Which type of taxpayers needs to file monthly and quarterly returns?
Taxpayers who’ve registered under GST, they have to file their return monthly; expect those who have opted for Composition Scheme. For that reason, the composition scheme is required to file quarterly in GSTR-4 Form.
Is it mandatory to file nil GST return?
Yes, it is compulsory to registered registered taxpayers. In case you have no sales and purchases for the month, you've to show your nil return for that month.
How to file GST returns online?
To file returns of your business, you have to know the requirements, forms, due dates and understand the procedure required to apply for Goods and Services Tax (GST) return online in Bengaluru. You could also take a help form the professionals who will clarify, simplify and suggest you for proper way. We call it, experts help & guidance.
However, these days it is becoming easy and more possible for your businesses to file GST return online in Bangalore. Even if you cannot do it yourself you need not worry as there are service providers such as BusinessWindo we are here with the precise intention of helping you with such work.
We are in this field and have professional experiences and experts can help you to get access to the official portal of GST and file your returns through there. If you need our assistance all you need to do is go ahead and get in touch with us. You can be sure that your work would be done.
Process of filing GST returns
Here’s we summarized the procedure to get a clear-cut idea on GST return filing.
Step-1: In the first step, you need to visit the GST Portal and login with your existing user ID as well as password.
Step-2: Click on Return Dashboard and select here the year and month of your return
Step-3: Third step is the major step for filing return of GST; here whatever Forms you want to file can choose from this tab like GSTR-1, GSTR-2, GSTR-3B, GSTR-4, GSTR-5, GSTR-6, GSTR-7, GSTR-9 and etc. or the type of returns you want to do file as per their due date and submit all data according to that.
For taking an Example, you could go ahead for GST-3B return tab. Here in this case of GSTR-3B, you need to put in your sales amount along with the tax and purchase amount along with the input credit. Remember while filing the Form GSTR-3B, whatever details you’ve inputted; it should be matched to GSTR-1 and GSTR-2. Otherwise questions will arise, you’ve to clarify for that and you don’t able to pass the credit to the customers.
Step-4: After that you need to create a challan for the return and pay the requisite GST.
Step-5: Then you’ve to submit your return through Digital Signature (DSC), in case you are a company/ LLP; otherwise can verify through Electronic Verification Code (EVC) for partnership/ proprietorship and others.
Documents required in order to filing GST return
We need these documents and detail information from business side which helps us to file return for your organization.
Purchase invoices of goods/ services
Sales invoices of goods/ services
Expense bills for the month
There are no set documents that are needed as such when you are trying to file your GST returns online. You mainly need to have sales invoice of goods and service that are liable to be taxed in this particular regard.
This means that when you file your GST returns there are some guidelines that you need to follow. You have to prepare each and every invoice exactly as it has been stated for the same in the rules and regulations of GST. You need to maintain both online and offline bookkeeping records.
How to check GST return status in India?
For checking the status of GST return, you have to follow these steps:
Login to GST Portal through your Username and Password
Click on Return Dashboard, select the Financial Year and Return Filing Period (month) for what you want to see the status and click on Search button.
If it is filed, it will show the status as “Filed” for GSTR-1/ GSTR-3B and etc.; otherwise it will display Due Date of month which needs to be file. And you can download the filed return as PDF format.
Types of returns under GST laws
These are the usual returns of GST used for normal businesses:
GSTR-1: Used to file only for Sales purpose/ Outward supplies
GSTR-2: Used to file only for Purchase/ Inward supplies
GSTR-3B: Used to file to preserve monthly return of Payment of Tax
GSTR-4: Used to file for Composition
GSTR-9: Used to file for Annual return of business
Here we have given a just hint on common returns; apart from this, other returns are there and it is nicely written in ClearTax you can follow it.
The CGST (Central Goods and Services Tax) Act mentions the different types of GST returns to be filed by various kinds of businesses. The regular businesses need to file 4 returns that are to be filed each month – GSTR-1, GSTR-2, GSTR-3, and GSTR-3B, and a yearly return named GSTR-9. In case a dealer has opted for a composite scheme it would have to file a return at the end of each quarter named GSTR-4 and a return named GSTR-9A, which needs to be filed each month.
Due date of GST returns
Form GSTR-1 is for businesses that earn INR 1.5 crore a year and more, and have opted for quarterly filing. In this case the filing for the period from January to March has to be done by 30th April, the filing for the period from April to June has to be done by 31st July, and the filing for the period from July to September has to be done by 31st October. One assumes that in case of the period from October to December the filing has to be done by 31st January the next year.
Penalty and interest for late filing of GST return
If you do not file your GST returns within time you would have to pay a late fee as well as some interest. The interest is determined at the rate of 18 per cent each year. You need to calculate it on the basis of the taxes that you are yet to pay in this regard. The time period in this case is from the next day of filing till the date of payment. The GST Act says that for each day of being late the penalty is INR 100. This means that it would be 100 as per CGST and 100 as per SGST (State Goods and Services Tax).
