GST RETURNS 

Goods and service tax is growing up fast as 1.5 years has already passed since its implementation. Even with the passing time, due to frequent amendments, there are still a lot of questions prevailing in the mind of the taxpayer with regard to the GST returns.

Present article contains exhaustive details with regard to the GST returns and preferably the taxpayer would get all the appropriate answers to their frequently raised questions like  –

  • How do I check my GST return?
  • What is the due date for filing the GST returns?
  • How many returns are there in GST?
  • What are the types of GST returns?
  • GST return GSTR-3B
  • How to file the GST return online?
  • What is the late fee for non-filing / late filing of GST returns?

HOW DO I CHECK MY GST RETURN? –

Steps for checking the GST return is being provided below –

1. Visit the site https://www.gst.gov.in/;

2. Provide appropriate login information i.e. username, password and enter the correct characters shown below;

3. Navigate the path Services > Returns > Track Return Status;

4. List of return would be displayed and the same can be sort based on ARN, Return filing period or Status, as desired.

By following the above simple steps one can easily check the status of the GST returns.

WHAT IS THE DUE DATE FOR FILING THE GST RETURNS?

Different returns have different due dates under GST. Exhaustive list of GST return due date for filing various types of GST returns is being tabulated herein below. Further, in the remarks column below, various extension is GST return due date is being provided –

TYPES OF GST RETURNS GST RETURN DUE DATE REMARKS
GSTR-1 – Monthly (Normal taxpayer having turnover of more than INR 1.5 Crore) Within 10 days from the end of the month Due date has been extended by one day till the period October, 2018 to March, 2019 (i.e. return needs to be filed within 11 days).
GSTR-1 – Quarterly (Normal taxpayer having turnover of less than INR 1.5 Crore) Last day of the month preceding the quarter
GSTR-2 Within 15 days from the end of the month Currently Suspended
GSTR-3 Within 20 days from the end of the month Currently Suspended
GSTR-3B Within 20 days from the end of the month Filing of return in form GSTR-3B has been extended till March, 2019.
GSTR-4 18th of the month preceding the end of quarter _
GSTR-5 Within 20 days from the end of the month _
GSTR-5A Within 20 days from the end of the month _
GSTR-6 Within 13 days from the end of the month _
GSTR-7 Within 10 days from the end of the month _
GSTR-8 Within 10 days from the end of the month _
GSTR-9 31st December of the preceding financial year First annual return due date extended till 30th June, 2019.
GSTR-9A 31st December of the preceding financial year First annual return due date extended till 30th June, 2019.
GSTR-9B 31st December of the preceding financial year Format of GSTR-9B still not notified.
GSTR-9C 31st December of the preceding financial year Due date of filing of the first reconciliation statement has been extended till 30th June, 2019.
GSTR-10 Within 3 months from the date of cancellation of registration _
GST ITC-04 Within a period of 25 days of the succeeding month from the end of the quarter. The due date for filing return for the period July, 2017 to December, 2018 has been extended till 31st March, 2019.

The above tabulated list is the exhaustive list containing GST return due dates along with any extension being allowed by CBIC in the GST return due dates.

HOW MANY RETURNS ARE THERE IN GST?

Different categories of registered taxpayer are required to file different types of returns under Goods and Service Tax (GST). GST returns varies based on the type / class of the taxpayer. In total there are approx. 21 types of GST returns, however, some of them are currently suspended.

WHAT ARE THE TYPES OF GST RETURNS?

As mentioned above, under GST, different types of taxpayers are required to furnish different types of GST returns. Exhaustive list of different types of GST returns is being summarized hereunder –

1. GSTR-1 – Monthly – Normal taxpayer having turnover of more than 1.5 Crore.

2. GSTR-1 – Quarterly – Normal taxpayer having turnover of less than 1.5 Crore.

3. GSTR-1A – Auto generated.

4. GSTR-2 – Currently suspended.

5. GSTR-2A – Auto generated.

6. GSTR-3 – Currently suspended.

7. GSTR-3B – Monthly returns containing details of taxes collected on outward supplies and details of taxes paid on inward supplies.

8. GSTR-4 – Quarterly return to be filed by composition scheme dealer.

9. GSTR-4A – Auto generated.

10. GSTR-5 – Monthly return to be filed by the non-resident taxable person.

11. GSTR-5A – Monthly return to be filed by the non-resident person providing OIDAR services.

12. GSTR-6 – Monthly return to be filed by the input service distributor.

13. GSTR-7 – Monthly return to be filed by the authorities deducting tax at source.

14. GSTR-8 – Monthly return to be filed by an e-commerce operator.

15. GSTR-9 – Annual return for normal taxpayer.

16. GSTR-9A – Annual return for composition scheme taxpayer.

17. GSTR-9B – Annual return to be filed by an e-commerce operator.

18. GSTR-9C – Reconciliation statement.

19. GSTR-10 – Final return.

20. GSTR-11 – Return to be filed by the person having unique identification number.

21. GST-ITC-04 – Quarterly return to be filed by the principal manufacturer dispatching goods for job work.

GST RETURN GSTR-3B –

Important features of GST return GSTR-3B return are as under –

  • Every registered taxpayer needs to file return in form GSTR-3B on monthly basis.
  • It is important to note here that even if the registered taxpayer is eligible to file GSTR-1 on quarterly basis, he is required to file GSTR-3B on monthly basis only.
  • Following categories of taxpayer are not required to file GSTR-3B –
    • Composition scheme taxpayer;
    • Non-resident taxpayer;
    • Person deducting tax at source;
    • Person collecting tax at source;
    • Database access or retrieval services (OIDAR) and online information supplies who needs to pay tax themselves.
  • Return filing within the due date is mandatory even in case of NIL transaction.
  • Filing of return in form GSTR-3B has been extended till March, 2019 (notification no. 34/2018-Central Tax dated 10thAugust, 2018)

HOW TO FILE GST RETURN ONLINE? – 

With a big step towards digitization of India, it is mandatory to file the GST return online. The taxpayer is not required to undertake any further step, once the GST return is filed online. As seen above, different types / class of taxpayer are required to file different types of GST return. The initial basic steps which the taxpayer need to follow in order to file the GST return online are being briefed hereunder –

1. Visit the site https://www.gst.gov.in/;

2. Provide appropriate login information i.e. username, password and enter the correct characters shown below;

3. Navigate the path Services > Returns > Returns Dashboard or even Returns Dashboard icon can be clicked on the home page;

4. Financial year and Return filing period need to be selected from the drop down list;

5. On the basis of return filing period selected, applicable return / returns would be displayed;

6. The said applicable return / returns can be prepared either online or offline by selecting applicable ‘PREPARE ONLINE’ or ‘PREPARE OFFLINE’ option;

7. Once the online or offline option is selected, the return would be displayed and after providing appropriate information, the same can be filed.

WHAT IS THE LATE FEE FOR NON-FILING / LATE FILING OF GST RETURNS?

LATE FEES PAYABLE AS PER ACT –

1. LATE FEES APPLICABLE AS PER ACT TO ALL THE GST RETURNS (EXCEPT ANNUAL RETURNS) –

Intra-state supplies –

The late fee of INR 100 per day is payable under CGST and INR 100 per day is payable under SGST, totaling up to INR 200 per day. The maximum amount of late fee payable cannot be more than INR 5,000.

Inter-state supplies –

The late fee of INR 200 per day is payable as per IGST, however, the maximum amount of late fee can be more than INR 5,000.

2. LATE FEE APPLICABLE AS PER ACT TO ANNUAL RETURN –

In case of an annual return, a late fee of INR 100 per day is payable under CGST and INR 100 per day is payable under SGST, totaling up to INR 200 per day. The maximum amount of late fee payable cannot be more than 0.25% of the total turnover for the financial year.

 3. LATE FEE APPLICABLE IN CASE OF NIL RETURN –

In case of NIL return, the late fee of INR 50 per day is payable under CGST and INR 50 per day is payable under SGST, totaling up to INR 100 per day. Further, the late fee of INR 100 per day is payable under IGST.

REDUCTION IN LATE FEE PAYABLE – 

Due to the new introduction, technical issues and day to day amendment being introduced under the GST, the late fee payable has been reduced by the CBIC. The same reduced late fee payable is being summarized hereunder –

Intra-state supplies –

Late fee payable has been reduced to INR 25 per day under CGST and INR 25 per day under SGST, totaling to INR 50 per day.

Inter-state supplies –

Late fee payable has been reduced to INR 50 per day.

NIL return –

Late fee payable has been reduced to INR 10 per day under CGST and INR 10 per day under SGST, totaling to INR 20 per day. Late fee payable under IGST has been reduced to INR 20 per day.

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5 Comments

  1. Mukesh Parmar says:

    Dear Sir ~ The date for filing the GSTR 7 return was extend from 10-01-2019 to 31-01-2019 and further to 28-02-2019. This applies to Month of October 2018 to January 2019. But GST council is silent as far as those dealers who have to claim the TDS for the month of October 18 to January 2019 . The Deductee also should be given similar extension. The reason being major TDS returns will be filed by the extended due date and the deductors are mostly the Central and State Government Departments or bodies under them. Hence, a lenient view should also be considered for deductees upto 5.03.2019. The reason being unless TDS return is uploaded by deductee it is not available in Cash Ledger of Deductee. Hope it finds a favourable reply from GST council abd Finance Ministry. Thank you.

  2. Prakash Kochar says:

    Whether GST 3 B filling, period has been extended for returns related to period after September 18 also (as per notification no. 34/2018-Central Tax dated 10thAugust, 2018)
    Late fees for Oct, Nov, Deceber is demanded while uploading 3B

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