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GST Online Return Filing Forms in India

SAHU & ASSOCIATES: GST Consultants in Bangalore

The Government of India is committed to replace all the indirect taxes levied on goods and services by the Centre and States and GST Council has decided July 1 as the date of commencement of GST. With GST, it is anticipated that the tax base will be comprehensive, as virtually all goods and services will be taxable, with minimum exemption.

The government of India is taking necessary steps to make sure that the GST regime works fine. The Government will introduce eight forms namely GSTR-1 to GSTR-11 that will be required to file the GST Tax returns in India. These forms will be collectively used to take the assesses details and offer multiple options to file online return.

GSTR-1 (Sales Register – Outward supplies) :

This is a sales register of goods and services, here we can enter the details of sales. If a person sells his goods and services to a registered person within the state in that case he is liable to charge CGST and SGST on the transaction. At the same point of time if the person sells his goods and services to other state he is liable for IGST charge on him.

Here of each transaction it is important to classify the goods or services with his SAC(Service Accounting Codes for service categories) or HSN(Harmonised System of Nomenclature for goods) code because these codes will identify the nature of the transaction.

If there are any changes made in inward supplies by the recipient in Form GSTR-2, those are to be intimated to the supplier through GSTR-1A and accordingly the GSTR-1 shall be amended as per the modifications accepted by supplier.

Again for avoidance of the black money or hawala transaction in GST returns, there is a need to identify some important transactions like interstate transaction worth Rs. 250000/- or more.

Due date for filing this return is 10th of the next month.

GSTR- 2 (Purchase Register – Inward supplies):

This is a comprehensive purchase register. Here we can enter the data of both purchase of service and goods.

In GSTR-2, the data of the goods purchased from registered dealer including debit/credit note will automatically populated as the respective dealers upload their sales register on due date. Due to this we can match our purchases against the sales register and the impact of this in current scenario where tax credit mismatch is hard to match and a time taking process, in GST there we will check our data as per seller return so mismatch issue resolve will solve easily.

The recipient of goods or services shall specify the inward supplies on which he, either completely or partially, cannot claim input tax credit in Form GSTR-2.

As well as here we will amend our purchase bill too as we received in earlier periods. Here a separate informationdetails will be required for input service distributors.

Due date of filling the return is 15th of the next month.

GSTR-3 (Monthly Return Form) :

Now the time taking process of return filling is over now. In GST return maximum data of this return is auto populated from purchase and sales registers. Only adjustment entries and challan information will enter after these entries.

Here cash ledger (tax deposit in cash and TDS/ TCS) will be made separately for CGST, SGST and IGST. Due date for this return will be 20th of the next month.

GSTR-4 (Quarterly return for compounding dealers) :

This return is a quarterly return filled by the compounding dealer (as per draft GST law the assesses whose turnover is less than Rs. 50 lacs and there is no interstate transaction) is liable to file return on and before 18th of the month after the quarter.

In this return, data will be automatically populated after filing of GSTR-1.

GSTR-5 (Return file by the Non-Resident):

This will be a monthly return filed by the non –resident within 18th day after end of the month and within the 7 days after expiry of registration.

In this return HSN/SAC code should be mentioned because they will classify the transaction as a sales and purchase of goods and services.

GSTR-6 (Return for Input Service Distributor) :

This return will be filed by the Input Service Distributors within 15 days after end of the month.

In this return form input service distribution ledger will be maintained. In this ledger credit of CGST, SGST, IGST willbe maintained separately of each tax amount.

GSTR-7 (TDS Return):

Tax deductor will be liable to file this TDS return within the 10 days after end of the month.

This return form is almost similar to TDS return of income tax (26Q/24Q etc.) as in this return deductee information and transaction information is mentioned with the related challan in which the TDS amount is paid to department.

GSTR-8 (Statement for E-Commerce Operators) :

All the E-Commerce operators who are supposed collect the tax at source shall furnish a statement using this form through the GST portal. The furnished details by the operator in this form shall be made available to the suppliers in form GSTR-2A on the GST portal after the due date of filing GSTR-8. This return has to filed within the 10 days after end of the month.

GSTR-9 (Annual Return):

This return form will be filed on or before 31st December of the next financial year.

In this return the total annual returns information will be matched by the department with the monthly /quarterly return filled by the assesse.

In this return all the transaction will bifurcated within goods and services. This bifurcation should be match with the HSN/SAC code given by the assesse in his monthly/ quarterly return.

GSTR-9A is to be filed by the persons paying tax under Sec 8 i.e, Compounding taxable person on or before 31st December of the next financial year.

GSTR-9B is to be filed by the registered taxable persons whose turnover exceeds Rs.1 crore. He is required to get his accounts audited and furnish the audited financial statements which are duly certified by an auditor in this return.This return form will be filed on or before 31st December of the next financial year.

GSTR-10 (Final Return) :

Any taxable person who needs to surrender or cancel his registration is required to file this form within three months of the date of cancellation or date of cancellation order, whichever is later through the GST portal.

GSTR-11 (GST Inward Supplies Statement for UIN) :

Any person who has an Unique Identification Number and needs to claim refund for taxes paid on inward supplies is supposed to furnish the details of such goods/services in this form.The due date will be 28th of the month following the month for which statement is filed.


The information contained in this article is for general information purposes only. While the article endeavours to keep the information up to date and correct, there is no representations or warranties of any kind, express or implied, about the completeness, accuracy, reliability, suitability or availability with respect to the content of the article.

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GST Online Return Filing Forms in India