{"id":2130,"date":"2020-01-17T12:11:48","date_gmt":"2020-01-17T12:11:48","guid":{"rendered":"https:\/\/corpbiz.io\/learning\/?p=2130"},"modified":"2025-01-08T16:13:12","modified_gmt":"2025-01-08T10:43:12","slug":"online-gst-return-filing-procedure-types-due-date-and-penalty","status":"publish","type":"post","link":"https:\/\/corpbiz.io\/learning\/online-gst-return-filing-procedure-types-due-date-and-penalty\/","title":{"rendered":"GST Return Filing Procedure \u2013 Types of GST Returns, Due Date and Penalty"},"content":{"rendered":"\n<p class=\"has-drop-cap\">Goods and Service Tax, or commonly referred as GST is a consolidated indirect tax under which different GST returns must be filed by eligible taxpayers for each financial year. The requirements for <a href=\"https:\/\/corpbiz.io\/gst-return-filing\" title=\"GST Return Filing\"><strong>GST return filing <\/strong><\/a>online are different for different kinds of tax returns, and it is important to understand them in depth so as to prevent any mistakes or missed return filing. Here\u2019s a complete guide to the concept and types of&nbsp;GST return filing in India.<\/p>\n\n\n\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title ez-toc-toggle\" style=\"cursor:pointer\">Page Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 eztoc-toggle-hide-by-default' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/corpbiz.io\/learning\/online-gst-return-filing-procedure-types-due-date-and-penalty\/#What_is_GST_Return_Filing\" >What is GST Return Filing?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/corpbiz.io\/learning\/online-gst-return-filing-procedure-types-due-date-and-penalty\/#Why_Filing_of_GST_returns_is_important\" >Why Filing of GST returns\nis important?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/corpbiz.io\/learning\/online-gst-return-filing-procedure-types-due-date-and-penalty\/#Who_Is_Liable_To_File_GST_Returns_In_India\" >Who Is Liable To File GST Returns In India?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/corpbiz.io\/learning\/online-gst-return-filing-procedure-types-due-date-and-penalty\/#Different_Types_of_Returns_under_GST_Regime\" >Different Types of Returns under GST Regime<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/corpbiz.io\/learning\/online-gst-return-filing-procedure-types-due-date-and-penalty\/#What_are_the_steps_involved_in_filing_of_the_GST_returns\" >What are the steps\ninvolved in filing of the GST returns?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/corpbiz.io\/learning\/online-gst-return-filing-procedure-types-due-date-and-penalty\/#Process_of_Filing_GST_Returns_Online\" >Process of Filing GST Returns Online<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/corpbiz.io\/learning\/online-gst-return-filing-procedure-types-due-date-and-penalty\/#Penalty_for_Late_GST_Return_Filing\" >Penalty for Late GST Return Filing<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/corpbiz.io\/learning\/online-gst-return-filing-procedure-types-due-date-and-penalty\/#Conclusion\" >Conclusion<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"What_is_GST_Return_Filing\"><\/span>What is GST Return Filing?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>GST returns are different predefined forms which must be duly filled and submitted with the GST authority every year. These GST returns enable the authority in assessing the tax liability of a&nbsp;<strong>GSTIN<\/strong>&nbsp;holder as they disclose the information pertaining to sales and purchases made by the assessee, and tax collected and paid at the time.<\/p>\n\n\n\n<p>GST return\nfiling is the process of submitting the requisite information with the GST\nauthority in the prescribed format within the set deadlines. The taxpayer that\ncomes under the ambit of GST is required to file the applicable returns\nmandatorily each month, quarter or year.<\/p>\n\n\n\n<p>It is important to note here that even the taxpayers who have no transactions during the period of return filing are required to file a Nil GST return.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Why_Filing_of_GST_returns_is_important\"><\/span>Why Filing of GST returns\nis important?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>The filing of\nGST Returns has various\nimportance as has been given below:<\/p>\n\n\n\n<p><strong>For Return Filer<\/strong><\/p>\n\n\n\n<ul>\n<li>Obligatory to adhere the legal compliances<\/li>\n\n\n\n<li>Assist in calculating the correct tax liability <\/li>\n\n\n\n<li>A tool to claim ITC<\/li>\n<\/ul>\n\n\n\n<p><strong>For Government<\/strong><\/p>\n\n\n\n<ul>\n<li>Source to collect Financial Statistics of Organizations<\/li>\n\n\n\n<li>Inspect the relevant cases efficiently and effectively<\/li>\n\n\n\n<li>An origin for future policy making<\/li>\n\n\n\n<li>Assists in making the future compliance procedures.<\/li>\n\n\n\n<li>Evasions can be tracked better. <\/li>\n\n\n\n<li>Efficient mode of obtaining information from the taxpayers.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Who_Is_Liable_To_File_GST_Returns_In_India\"><\/span>Who Is Liable To File GST Returns In India?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p><strong>The following taxpayers have a compulsory requirement to get GST registration done and file their GST returns online:<\/strong><\/p>\n\n\n\n<ol>\n<li>Individuals who hold&nbsp;<a href=\"https:\/\/corpbiz.io\/gst-registration\" title=\"GST Registration\"><strong>GST\nregistrations<\/strong><\/a>, or held\nregistrations for VAT, excise or service tax previously.<\/li>\n\n\n\n<li>A business which has an annual turnover\nof more than INR 40 lakhs.<\/li>\n\n\n\n<li>A business which has an annual turnover\nof more than INR 10 lakhs and operates in North-Eastern States, Himachal\nPradesh, Uttarakhand or Jammu and Kashmir.<\/li>\n\n\n\n<li>Any casual taxable person.<\/li>\n\n\n\n<li>Any Non-Resident taxable person.<\/li>\n\n\n\n<li>Agents of a supplier.<\/li>\n\n\n\n<li>Any person is running a business\ninterstate.<\/li>\n\n\n\n<li>Input service distributor.<\/li>\n\n\n\n<li>Any person who is liable under the\nreverse charge mechanism.<\/li>\n\n\n\n<li>Any person\nwho is running a business through an e-commerce aggregator.<\/li>\n\n\n\n<li>An e-commerce aggregator.<\/li>\n<\/ol>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Different_Types_of_Returns_under_GST_Regime\"><\/span>Different Types of Returns under GST Regime<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p><strong>The various kinds of GST return filing to be done by the eligible taxpayer in India are as follows:<\/strong><\/p>\n\n\n\n<p><strong>GSTR 1<\/strong><\/p>\n\n\n\n<p>GSTR 1\nincludes the information of the supplier\u2019s outward supplies or services\nprovided. The GSTR 1 must be filed by the 10th day of a month and include\ninformation such as:<\/p>\n\n\n\n<ul>\n<li>Previous year\u2019s aggregate turnover<\/li>\n\n\n\n<li>Taxable outward supplies<\/li>\n<\/ul>\n\n\n\n<p><strong>GSTR 1A<\/strong><\/p>\n\n\n\n<p>GSTR-1A is an auto-generated GST return which is automatically generated\nonce the GSTR 2 is filed. It includes the details of the changes made by the\ntaxpayer and goes to the supplier who can accept or reject the amendments<\/p>\n\n\n\n<p><strong>GSTR 2<\/strong><\/p>\n\n\n\n<p>GSTR-2\nincludes the information of the inward purchases of taxable products and\nservices during the month. It also includes the purchased on which a reverse\ncharge is applicable. The last date of filing this return is 15th day of the\nnext month, and the return includes information such as:<\/p>\n\n\n\n<ul>\n<li>Inward supplies except for the supplies on which a reverse charge is applicable.<\/li>\n\n\n\n<li>Inward supplies where tax is applicable on reverse charge.<\/li>\n\n\n\n<li>TDS and TCS credit received<\/li>\n<\/ul>\n\n\n\n<p><strong>GSTR 2A<\/strong><\/p>\n\n\n\n<p>GSTR 2A is an\nauto-generated GST return which provides the details filed by the supplier to\nthe taxpayer. No additional action needs to be taken to file this return.<\/p>\n\n\n\n<p><strong>GSTR 3<\/strong><\/p>\n\n\n\n<p>GSTR-3\nincludes the details of every sale and purchase made during the month. This\nreturn also includes the GST liability of the taxpayer and is automatically\npopulated by getting the required information from GSTR-1 and GSTR-2. It is a\nmonthly GST return, and the due date for filing GSTR 3 is 20th of the next\nmonth.<\/p>\n\n\n\n<p><strong>GSTR 3B<\/strong><\/p>\n\n\n\n<p>GSTR-3B was a\ntemporary return that included the details of outward supplies, inward\nsupplies, GST liability and an input tax credit of the business. The return was\nto be filed till the GSTR 1, GSTR 2 and GSTR-3 were regularised.<\/p>\n\n\n\n<p><strong>GSTR 4A<\/strong><\/p>\n\n\n\n<p>GSTR 4A is\napplicable to composition dealers only and includes information relating to the\npurchases made. It is automatically generated once the supplier furnishes the\ndetails against the GSTIN of the composition dealer.<\/p>\n\n\n\n<p><strong>GSTR 4<\/strong><\/p>\n\n\n\n<p>GSTR-4 is\nalso applicable to composition dealers only. It is quarterly return and is\nsimilar to the GSTR-3. The last date to file this return is 18th of the month\nafter the end of the quarter.<\/p>\n\n\n\n<p><strong>GSTR-5<\/strong><\/p>\n\n\n\n<p>GSTR 5 is\napplicable to Foreign Non-Resident taxable persons who hold GST\nregistration.&nbsp; It contains the details of sales and purchases made by a\nnon-resident, i.e. a foreign supplier who has come for a short while to make\nsupplies in India and does not have a business establishment in the country.\nThe GSTR-5 return must be filed by 20th day of the next month.<\/p>\n\n\n\n<p><strong>GSTR 6<\/strong><\/p>\n\n\n\n<p>GSTR 6 is\napplicable to Input Services Distributors and includes the details of documents\nissued for distribution of input tax credit. The last date to file the GSTR 6\nis 13th day of the next month.<\/p>\n\n\n\n<p><strong>GSTR-6A<\/strong><\/p>\n\n\n\n<p>GSTR 6A is an\nautomatically generated form and is applicable to Input Service Providers. It\nis generated on 11th of the next month once the supplier files their GSTR 1.<\/p>\n\n\n\n<p><strong>GSTR 7<\/strong><\/p>\n\n\n\n<p>GSTR-7 relates to <strong><a href=\"https:\/\/corpbiz.io\/tds-return-filing\" title=\"TDS Return Filing\">Tax Deducted at Source<\/a><\/strong>, i.e. TDS and includes the details of tax deductions made in a month. It is applicable to taxpayers who deduct TDS and must be filed by 10th day of the next month.<\/p>\n\n\n\n<p><strong>GSTR-7A<\/strong><\/p>\n\n\n\n<p>GST6 7A is\nthe TDS certificate populated after the GSTR 7 is filed by the Tax Deductor.<\/p>\n\n\n\n<p><strong>GSTR 8<\/strong><\/p>\n\n\n\n<p>GSTR 8 is applicable to e-commerce operators who collect TCS, i.e. Tax Collected at Source and must be filed by the 10th of the next month.<\/p>\n\n\n\n<p><strong>GST Annual Return- GSTR 9<\/strong><\/p>\n\n\n\n<p>GSTR-9 is the GST Annual Return which must be filed by 31st December every year by all taxpayers, even if the return is Nil. The Annual GST Return includes all the details of every sale, purchase, export, import, and tax paid and collected by the taxpayer in a year. It is a consolidation of all the monthly, and quarterly GST returns filed in that year.<\/p>\n\n\n\n<div class=\"shadow1\"><strong>Note:<\/strong> The due date for GSTR 9 and GSTR 9C has been extended to 31st December 2019 for the financial year 2017-18 and 31st March 2020 for the financial year 2018-19.<\/div>\n\n\n\n<p><strong>GSTR 9A<\/strong><\/p>\n\n\n\n<p>GSTR 9A is\nalso an annual GST return to be filed by taxpayers who have opted for the\nComposition Scheme. The due date to file this return is 31st December of the\ncoming financial year and provides consolidated information of all the returns\nfiled for each quarter.<\/p>\n\n\n\n<p><strong>GSTR 10<\/strong><\/p>\n\n\n\n<p>GSTR-10 is to\nbe filed only by a taxpayer when the&nbsp;<a href=\"https:\/\/corpbiz.io\/gst-registration\" title=\"GST registration\"><strong>GST registration<\/strong><\/a>&nbsp;is surrendered or cancelled. It is\nfiled within three months from the date of cancellation or surrendering.<\/p>\n\n\n\n<p><strong>GSTR-11<\/strong><\/p>\n\n\n\n<p>GSTR 11 is to be filed only by the individuals who have a Unique Identity Number (UIN) to get a refund on their purchases in India. Foreign embassies or diplomatic bodies, who hold a UIN can file GSTR 11.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"What_are_the_steps_involved_in_filing_of_the_GST_returns\"><\/span>What are the steps\ninvolved in filing of the GST returns?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>The basic steps that are involved in filing\nof GST returns include:<\/p>\n\n\n\n<ul>\n<li>Uploading Invoice or Sale details<\/li>\n\n\n\n<li>Auto Population of Purchase details<\/li>\n\n\n\n<li>Auto reversal and auto population of ITC<\/li>\n\n\n\n<li>E-filing of returns<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Process_of_Filing_GST_Returns_Online\"><\/span>Process of Filing GST Returns Online<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>The different\nGST returns can only be filed online through the GST portal of the government.\nThe details of GST returns online must be submitted before the due date\nspecified for the return in the prescribed format.<\/p>\n\n\n\n<p>It is\nimportant to note here that the GST return filing must be done accurately, as\nonce the values are submitted, they cannot be changed. This makes it necessary\nto take help of a GST expert to file your GST returns online.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Penalty_for_Late_GST_Return_Filing\"><\/span>Penalty for Late GST Return Filing<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Recently, the\nCentral Board of Indirect Taxes and Custom (CBIC) issued the Standard Operating\nProcedure (SOP) under which, non-filing of GST returns can even lead to\nattachment of bank accounts and even cancellation of GST registration of the\ndefaulter.<\/p>\n\n\n\n<p>Filing GST\nreturns online on time is highly critical to avoid the late fees levied on\ntaxpayers for any form of delay. As per the GST Act, a taxpayer will be liable\nto pay a fine of INR 100 per day for late filing of Central Goods and Services\nTax (CGST) and State Goods and Services Tax (SGST) each. This makes it a total\npenalty of INR 200 for each day the delay continues. However, the maximum limit\nfor the late filing penalty has been set to INR 5000.<\/p>\n\n\n\n<p>Along with\nthis, the taxpayer will also be liable to pay interest at 18% per annum in case\nof a delay in filing the GST returns online. The interest is calculated from\nthe day following the due date of filing the return till the date on which the\ntaxpayer makes the payment.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Conclusion\"><\/span>Conclusion<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Managing the different kinds of GST Return Filing can be a complicated affair and understanding the purpose of each return is important to understand the return filing liability of a taxpayer is pertinent. Seeking guidance from experienced GST professionals can help the taxpayer in managing his\/her GST filing easily.<\/p>\n\n\n\n<p class=\"text-left\"><b>Read our article<\/b>:<mark style=\"background: #fffd03 !important;\"><a href=\"https:\/\/corpbiz.io\/learning\/itat-levies-penalty-for-failure-to-maintain-transfer-pricing-document\/\">ITAT levies Penalty for Failure to Maintain Transfer Pricing Document\n<\/a><\/mark><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Goods and Service Tax, or commonly referred as GST is a consolidated indirect tax under which different GST returns must be filed by eligible taxpayers for each financial year. The requirements for GST return filing online are different for different kinds of tax returns, and it is important to understand them in depth so as [&hellip;]<\/p>\n","protected":false},"author":33,"featured_media":2131,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[16,152],"tags":[88],"acf":{"service_id":"104"},"authorName":"Kandarp Vanita","authorImageUrl":"https:\/\/corpbiz.io\/learning\/wp-content\/uploads\/2021\/02\/image_2021_02_01T09_09_44_024Z.png","authorDescription":"Kandarp Vanita has done masters in Corporate and Commercial Law from WB National University of Juridical Sciences. She has 3 yrs of experience in drafting legal documents &amp; dissertations. Being a curious reader, she is also passionately into providing legal backups and comprehensive understandings in every aspect of Law to the firms.","postViews":16010,"readingTime":6,"_links":{"self":[{"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/posts\/2130"}],"collection":[{"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/users\/33"}],"replies":[{"embeddable":true,"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/comments?post=2130"}],"version-history":[{"count":24,"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/posts\/2130\/revisions"}],"predecessor-version":[{"id":68236,"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/posts\/2130\/revisions\/68236"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/media\/2131"}],"wp:attachment":[{"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/media?parent=2130"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/categories?post=2130"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/tags?post=2130"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}