GST REGISTRATION Pre 1st July 2017, a manufacturer, trader, retailer or any other business was filing returns in respect of various compliances – Excise, VAT, Service Tax, Sales Tax, Income Tax etc. with separate returns for each of them. A continuous process of filing returns – monthly, quarterly, half-yearly and yearly existed and businesses were kept occupied throughout the year by filing one or the other return.

1. GST REGISTRATION
Pre 1st July 2017, a manufacturer, trader, retailer or any other business was filing returns in
respect of various compliances – Excise, VAT, Service Tax, Sales Tax, Income Tax etc. with
separate returns for each of them. A continuous process of filing returns – monthly,
quarterly, half-yearly and yearly existed and businesses were kept occupied throughout the
year by filing one or the other return.
The basic features of the GST return mechanism include electronic filing of GST returns,
uploading of invoice level information and auto-population of information relating to Input
Tax Credit (ITC) from GST returns of the supplier to that of the recipient, invoice-level
information matching and auto-reversal of Input Tax Credit in case of mismatch was also an
intended feature. The return mechanism is designed to assist the taxpayer to file returns and
avail ITC smoothly.
Filing of GST Returns
Online filing of GST returns is a relatively new phenomenon for Indian businesses and there
are three ways to file a GST return:
● Do it all by yourself and file it at the GST portal, which might be a bit confusing and
may lead to incorrect disclosure of information resulting in a direct hit on the GST
compliance rating.
● Offline utilities are provided by GSTN.
● Bring on board a GST Suvidha provider / Application Service Provider [ASP] and use
its automated GST solution, which would complete an accurate return filing in just a
few clicks.
Types of GST Return
GSTR-1: a return form filed by every regular taxpayer. The form contains detailed
information on invoices, revised invoices, debit and credit notes from sales of products and
services.
GSTR-2: Provides all the information a taxpayer submits (from both taxpayers who have
registered and not registered) and data about debit and credit notes.
GSTR-2A: A view-only document that gets automatically filled when a business registers for
GSTR-1 and helps the buyer verify data submitted by the seller. The buyer or the recipient

2. can accept, reject, keep, or modify the pending invoices depending on the details submitted
by the agent.
GSTR-3: Includes data from both the GSTR-1 and GSTR-2 forms, as well as other liabilities
from past tax years.
GSTR-3B: A return form that enables taxpayers to pay their tax liabilities on schedule.
A monthly list of orders and distribution reports are filed separately by sellers and vendors.
CMP-08: Any taxpayer who has opted in for the GST Composition Scheme must file this
form.
GSTR-4: Under the composition scheme, this form is used to file quarterly returns for
taxpayers who make more than 1.50 crores. They must pay a set rate of tax and file a
quarterly return
GSTR-5: Includes information about purchases and sales, the tax charged or payable,
interest or fees paid, and any other amounts due under the GST Act. The return is filed by a
non-resident taxable person.
GSTR-6: It lists the invoices that the ISD has provided as well as the credit that has been
paid. Also, the form summarises the total amount of input tax credit that is required for
delivery.
GSTR-7: Includes information on TDS liabilities, interest, and fees charged or payable, as
well as tax deducted at source and TDS refunds (if any). It is a return for government
authorities.
GSTR-7A: An automatically produced form gets generated once the deductor provides
details in Form GSTR-7 and they are accepted by the deductee.
GSTR-8: The form provides information about the goods and services offered by
e-commerce sites, as well as the tax received from vendors.
GSTR-9: Casual taxable individual, Inbound tax credit person who has to pay tax under
section 51 or 52, and non-resident assessee information are all included.
GSTR-9A: The form includes information on tax refunds, taxes collected, late fees, inbound
and outbound materials, and input tax credits used or changed.
GSTR-9B: Annual return for e-commerce sites that are allowed by section 52 to collect tax at
source.
GSTR-9C: When registered taxpayer has their accounts audited, they must file a
reconciliation document. This is the 9C form
GSTR-10: The primary goal of this return is to ensure that the taxpayer has paid off all
unpaid tax debts. The liability is higher:

3. 1. Output tax on finished products, semi-finished goods, capital goods, or plant and
machinery.
2. Input tax on the products listed previously.
3. Three months from the date of registration getting cancelled, or
4. Date of order of cancellation.
GSTR-11: Users who have been assigned a UIN should fill out this form. The UIN is
provided to the registered individual for them to receive GST refunds on purchases of goods
and services.
Organizations that can get UIN are
1. A consulate or embassy of foreign countries
2. Multilateral Financial Institutions and Organizations are notified in the United Nations
(Privileges and Immunities) Act, 1947.
3. Specialized agencies of the United Nations Organizations
4. Any other class of user or person as may be specified by the Commissioner
GST Due Dates
Sl. No. Return Forms Who Files Frequency Due Date
1. GSTR-1 Regular
taxpayers
Monthly 11th May with
effect from
October 2018 until
September 2020.
Quarterly (If
opted under
the Quarterly
scheme)
13th of the month
following the
quarter.
2. GSTR-3B Regular
taxpayers
Monthly 20th May from
January 2021
onward
Quarterly 22nd or 24th of the
month after the
quarter (3 months)

4. 3. CMP-08 Composition
taxable person
Quarterly 18th of the month
following quarter
4. GSTR-4 Registered
taxpayers who
have signed up
for the
composition
scheme
Annually 30th of the month
succeeding a
financial year
5. GSTR-5 Non-resident
assessee
Monthly 20th May
6. GSTR-6 Input Service
Distributors
(ISD)
Monthly 13th May
7. GSTR-7 Government
authorities
Monthly 10th May
8. GSTR-8 E-commerce
operators
collecting TCS
Monthly 10th of the next
morning
9. GSTR-9 Registered
taxpayers
Annually 31st December of
next financial year
10. GSTR-9C A registered
person having
a total turnover
of more than 2
crores during a
financial year
Annually 31st December of
next financial year
11. GSTR-10 Registered
taxpayer
If the GST
registration is
nullified or
surrendered
Within three
months of the
cancellation date

5. 12. GSTR-11 The person
allocated a
UIN
Monthly 28th of the month
after the month
when the
statement is filed.
What is GSTIN?
Every business will be assigned a unique identification number called the GSTIN number,
against which all of your GST returns would be filed. The GST returns can be filed online,
using the services of a GSP [GST Suvidha Provider], who will accurately consolidate all your
invoices, prepare your application for GST to return filing and get your return registered at
GSTN.
The Bottom Line
If you need any assistance or consultation in filing the GST returns, the deft team at Masters
India is here to help you. AutoTax from Masters India, a GST Suvidha Provider is a fully
automated GST Software, which along with other functionalities also ensures that you
always file GST returns timely and accurately.