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Guide to File GST return
Who has to file GST return:
All registered businesses have to file monthly, quarterly, and/or
annual GST returns based on the type of business.
Under the GST returns, the taxpayers running their firms and business
across India, whether it is interstate or intrastate, they are liable to file
for GST return as prescribed by the GST council and indirect tax
department.
Goods and services tax is an indirect tax applicable from July 1st,
2017 across India. GST return is the filing of taxes through GSTR
forms according to the slabs and eligibility criteria. A return is a
document containing details of income that a taxpayer is required to
file with the tax administrative authorities.
To file GST returns or GST filing, GST compliant sales and purchase
invoices are required. This is used by tax authorities to calculate tax
liability. Under GST, a registered dealer has to file GST returns that
include purchases, sales, output GST (On sales), input tax credit (GST
paid on purchases).
List of GST returns:
GSTR-1 - The registered taxable supplier should file details of
outward supplies of taxable goods and services as affected.
GSTR-2 - The registered taxable recipient should file details of
inward supplies of taxable goods and services claiming the input tax
credit (Currently Filing facility of GSTR-2 is not available on the
portal).
GSTR-3B - The registered taxable person should file the monthly
return on the basis of finalization of Summarized details of outward
supplies & inward supplies plus the payment of an amount of tax.
GSTR-4 (CMP 08) - Composition supplier should file the quarterly
return for depositing the payment.
GSTR-5 - Return for the non-resident taxable foreign taxpayer.
GSTR-5A - Return for the OIDAR.
GSTR-6 - Return for input service distributor.
GSTR-7 - Return for authorities carrying out tax deduction at source.
GSTR-8 - E-commerce operator or tax collector should file details of
supplies effected and the amount of tax collected.
GSTR-9 - The registered regular taxpayer should file an annual
return.
GSTR-9A - The composition traders should file an annual return.
GSTR-9C - Turnover Above 2 crores (Regular Taxpayers) in a
Particular FY.
GSTR-10 - The taxable person whose registration has been canceled
or surrendered should file the final return.
GSTR-11 - The person having UIN claiming the refund should file
details of inward supplies.
How to file GST return online:
 Visit the GST portal (www.gst.gov.in).
 A 15-digit GST identification number will be issued based on your
state code and PAN number.
 Upload invoices on the GST portal or the software. An invoice
reference number will be issued against each invoice.
 After uploading invoices, outward return, inward return, and
cumulative monthly return have to be filed online.
 File the outward supply returns in GSTR-1 form through the
information section at the GST Common Portal (GSTN) on or before
the 10th of the following month.
 If there are any errors, you have the option to correct it and refile the
returns.
For details visit :onlinecompliances.com Our expert are ready to help
you.

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Guide to file gst return

  • 1. Guide to File GST return Who has to file GST return: All registered businesses have to file monthly, quarterly, and/or annual GST returns based on the type of business. Under the GST returns, the taxpayers running their firms and business across India, whether it is interstate or intrastate, they are liable to file for GST return as prescribed by the GST council and indirect tax department. Goods and services tax is an indirect tax applicable from July 1st, 2017 across India. GST return is the filing of taxes through GSTR forms according to the slabs and eligibility criteria. A return is a document containing details of income that a taxpayer is required to file with the tax administrative authorities. To file GST returns or GST filing, GST compliant sales and purchase invoices are required. This is used by tax authorities to calculate tax liability. Under GST, a registered dealer has to file GST returns that include purchases, sales, output GST (On sales), input tax credit (GST paid on purchases). List of GST returns:
  • 2. GSTR-1 - The registered taxable supplier should file details of outward supplies of taxable goods and services as affected. GSTR-2 - The registered taxable recipient should file details of inward supplies of taxable goods and services claiming the input tax credit (Currently Filing facility of GSTR-2 is not available on the portal). GSTR-3B - The registered taxable person should file the monthly return on the basis of finalization of Summarized details of outward supplies & inward supplies plus the payment of an amount of tax. GSTR-4 (CMP 08) - Composition supplier should file the quarterly return for depositing the payment. GSTR-5 - Return for the non-resident taxable foreign taxpayer. GSTR-5A - Return for the OIDAR. GSTR-6 - Return for input service distributor. GSTR-7 - Return for authorities carrying out tax deduction at source. GSTR-8 - E-commerce operator or tax collector should file details of supplies effected and the amount of tax collected. GSTR-9 - The registered regular taxpayer should file an annual return. GSTR-9A - The composition traders should file an annual return. GSTR-9C - Turnover Above 2 crores (Regular Taxpayers) in a Particular FY. GSTR-10 - The taxable person whose registration has been canceled or surrendered should file the final return. GSTR-11 - The person having UIN claiming the refund should file details of inward supplies. How to file GST return online:  Visit the GST portal (www.gst.gov.in).  A 15-digit GST identification number will be issued based on your state code and PAN number.
  • 3.  Upload invoices on the GST portal or the software. An invoice reference number will be issued against each invoice.  After uploading invoices, outward return, inward return, and cumulative monthly return have to be filed online.  File the outward supply returns in GSTR-1 form through the information section at the GST Common Portal (GSTN) on or before the 10th of the following month.  If there are any errors, you have the option to correct it and refile the returns. For details visit :onlinecompliances.com Our expert are ready to help you.