How to File GST Return Online for Taxpayers in India?

How to File GST Return Online for Taxpayers in India?

GST return filing is essential for every business entity registered under the Goods and Services Tax Act, 2016. GST return filing is used by the authorities to conclude tax liability on a taxpayer. It is a crucial activity that works as a connection between the taxpayer and the government. The taxpayer, along with GST return, has to provide details like an enterprise's activity, disclosure of tax liability, payment of taxes, and other information as prescribed by the government. It can be filed on the online official GST portal.

While GST returns filing, the registered business requires the following information for the concerned period: 

Total Sales

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Total Purchases

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GST paid by the customers

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GST paid by the business on purchases.

After filing, a registered business can check GST return filing status online and comply with other requirements.

Who Should File GST Return Filing?

All the business owners eligible under the provisions of the Goods and Services Tax Act, 2016, need to file GST return. GST return filing depends on the nature of the business. GST return must be filed by business entities that have a turnover of INR 40 lakhs or more and in the hilly regions, and North-eastern states turnover more than INR 20 lakhs.

Categories of GST Return Filing

GSTR 1 GSTR 2 GSTR 2A GSTR 3 GSTR 3B GSTR 4 (CMP-08) GSTR 5 GSTR 6 GSTR 7 GSTR 8 GSTR 9 GSTR 9A GSTR 9C GSTR 10 GSTR 11 

GSTR 1

GSTR 1 carries details of taxable goods and services. All the details of outward supplies, sales transactions, and details of debit and credit notes issued during a tax period. All the normal taxpayers file GSTR 1, excluding the small taxpayers who have a turnover of less than INR 1.5 crore in the previous financial year. 

GSTR 2

Under GSTR 2, the details regarding the inward supply of taxable goods and services or ITC claim.

The service of GSTR 2 is not available on the official portal right now. 

GSTR 2A

GSTR 2A is the return containing the details regarding all inward stocks of goods and services, such as purchases made from authorized suppliers during a tax period based on details submitted in GSTR 1. It is considered as a read-only return. 

GSTR 3

GSTR 3 is also not available right now on the official GST portal. 

GSTR 3B

This GST return consists of brief detail of outward and inward supply. GSTR 3B filing gives detailed information about the payable tax amount and input tax credit. 

GSTR 4 (CMP-08)

This GST return is filed by the taxpayers who have opted for the Composition Scheme. It carries details regarding the quarterly return filing. 

GSTR 5

GSTR 5 is filed by non-resident foreign taxpayers conducting business transactions in India.

It contains all the details of inward stock received, outwards supply, debit or credit notes, tax paid, and tax liability. 

GSTR 6

GSTR 6 is a monthly return filed by the Input Service Distributor (ISD). It has all the details regarding input tax credit received and distributed. 

GSTR 7

GSTR 7 is filed by the individuals who require deducting TDS under GST. GSTR & contains details of tax deducted at source, payable TDS liability, and TDS return claims. 

GSTR 8

GSTR 8 is filed by the e-commerce business registered under the GST Act. GSTR 8 includes details regarding the supplies made through an online platform, and the Tax Collected at Source (TCS). 

GSTR 9

GSTR 9 covers the detailed information about the annual tax paid under GST by a Taxpayer.

GSTR 9 filing is made optional for businesses that have a turnover up to INR 2 crore in the fiscal year. It is a gathering of all the quarterly and monthly returns filing through GSTR1, GSTR 2A, GSTR 3B. 

GSTR 9A

The taxpayers registered under the composition scheme have to file GSTR 9 as per the provisions of the GST Act. 

GSTR 9c

GSTR 9 is the settlement statement filed by the taxpayers who have a turnover of more than INR 2 crore under GST. 

GSTR 10

GSTR 10 is filed by a taxable individual whose registration has been suspended or canceled.

GSTR 10 has to be filed three months from the date of the cancellation or suspension order. 

GSTR 11

This return is filed by the individuals who have given a Unique Identity Number (UIN) to obtain a return under GST for the goods and services purchased by them in India. The GSTR 11 is mainly for the foreign diplomatic embassies not liable to be taxed in India, so they get a Tax return in India. GSTR 11 contains details regarding refund claimed and inward supplies received.

Steps for online GST Return Filing for taxpayers in India 

Before filing GST return, an entity has to make sure that it is registered under the GST and has a 15- digit GST identification number based on the entity's state code and PAN.

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The next step is to visit the official website of GST ‘www.gst.gov.in’.

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Then click on the ‘services’;

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Further, click on the 'returns dashboard,' after that in the drop-down menu, mention the return filing period and financial year.

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Now select the category of the return that will be filed and click on 'prepare online.'

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Now enter all the required amounts concerning the return that is being filed and, if applicable, the amount of late fee.

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Once all the details are filled, click on 'Save,' and a success message will appear on the screen.

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The next step is to submit the GST return filing by clicking on 'submit' at the screen's bottom.

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After the status of return changes to 'submitted,' the next step is to click on 'payment of tax.' Now for clearing liabilities, mention the amount of credit that will be used from the credit balance already available.

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Now click on the ‘offset liability’ to make payments for the selected returns. A confirmation will appear on the screen then click 'Ok.'

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The last step is to check declaration and from the drop-down list select an authorized signatory. Then click on 'file from EVC' or 'file from DSC.' After choosing authorized signatory, click 'Proceed' and make the payment for the respective GST.

Conclusion GST return filing is important for every business entity that is registered under the Goods and Services Tax Act, 2016. GST return filing is used by the authorities to conclude tax liability on a taxpayer. The taxpayer, along with GST return, has to provide details like activity of the enterprise, disclosure of tax liability, payment of taxes, and other information as prescribed by the government. It can be filed on the online official GST portal.