GST Return Filing
STEPS AT NRV & Co.
Overview
A GST return is a document containing details of all income/sales and/or expense/purchase which a taxpayer (every GSTIN) is required to file with the tax administrative authorities.
This is used by tax authorities to calculate net tax liability.
Types
Here is a list of all the returns to be filed as prescribed under the GST Law along with the due dates.
GST filings as per the CGST Act subject to changes by CBIC Notifications
* Subject to changes by Notifications/ Orders
** Statement of self-assessed tax by composition dealers - same as the erstwhile form GSTR-4, which is now made an annual return with effect from FY 2019-2020 onwards.
^20th of next month for taxpayers with an aggregate turnover in the previous financial year more than Rs 5 crore or otherwise eligible but still opting out of the QRMP scheme.
^^ 1. 20th of next month for taxpayers with an aggregate turnover in the previous financial year more than Rs 5 crore.
2. For the taxpayers with aggregate turnover equal to or below Rs 5 crore, 22nd of next month for taxpayers in category X states/UTs and 24th of next month for taxpayers in category Y states/UTs
***For the taxpayers with aggregate turnover equal to or below Rs 5 crore, eligible and remain opted into the QRMP scheme, 22nd of month next to the quarter for taxpayers in category X states/UTs and 24th of month next to the quarter for taxpayers in category Y states/UTs
Category X: Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana or Andhra Pradesh or the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands and Lakshadweep.
Category Y: Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha or the Union Territories of Jammu and Kashmir, Ladakh, Chandigarh and New Delhi.
Online Process
1 Use the Government GST Portal i.e., www.gst.gov.in
2 Login to the portal with User Id and Password.
3 From there, go to the service Returns Returns Dashboard.
4 Choose the month and year from the drop-down list.
5 Hit Prepare Online
6 Each and every invoice that you have needs to be uploaded.
7 File the outward supply returns in GSTR-1 using the information section at the GST Common Portal on or before the 11th of the succeeding month.
8 The outward supplies furnished by the supplier will be reflected in GSTR-2A
9 After this, the recipient has to verify the details of outward supplies, and also file the details of credit/debit notes.
10 Then submit and file with EVC or DSC.
Offline Process
1 Upload the file containing the data to the GST Offline tool by clicking on "open" under Upload new invoice/other data for return.
2 JSON file will be generated from the offline tool which need to be uploaded to GST portal.
3 Login to the GST Portal with User Id and Password
4 From there, go to the service > Returns > Returns Dashboard.
5 Choose the Month and Year/Quarter from the drop-down list.
6 Hit Prepare Offline
7 Upload the JSON file generated from the Offline tool here.
8 Click on Submit and file using EVC or DSC.