The document provides a comprehensive overview of the Goods and Services Tax (GST) return filing process for taxpayers in India, detailing the types of returns, their due dates, and the required information for each return. It explains the responsibilities of registered individuals and businesses regarding sales, purchases, and tax payments, highlighting specific forms such as GSTR-1, GSTR-2, GSTR-3, and others. Additionally, it outlines the consequences of non-compliance and the importance of accurate reporting to avoid penalties.

1. C.H.Thadeshwar & Co.,
Chartered Accountants
15-16, Chamber Of commerce Building
Jayshree Cinema Road, Junagadh
Contact 70430 22444
GST RETURN OVERVIEW

2. GST Return overview
 GST is a self-assessed destination based taxation system.
 Registered Person required to furnish details of sales, purchases
and tax paid and collected there on by filing return with GST
 NIL return even if there is no transaction
 Government entities / PSUs , etc. not dealing in GST supplies or
persons exclusively dealing in exempted / Nil rated / non –GST
goods or services would neither be required to obtain registration
nor required to file returns under the GST law.
 However, State tax authorities may assign Departmental ID to such
government departments / PSUs / other persons and will ask the
suppliers to quote this ID in the supply invoices for all inter-State
purchases being made to them.

3. Continue……
 Online / Offline return filing
 Common e-return for CGST, SGST, IGST and
Additional Tax.
 A registered Tax Payer shall file GST Return at GST
Common Portal either by himself or through
his authorised representative;

4. TYPES OF RETRUNS
& ITS DUE DATES

5. Type of
return
Return for Due Date To be filed by
GSTR 1 Outward supplies made by taxpayer
(other than compounding taxpayer
and Input Service Distributor[ISD])
10th of the next
month All regular tax payers and
casual/ non- resident tax
payers
GSTR 2 Inward supplies received by a taxpayer
(other than a compounding taxpayer
and ISD)
15th of the next
month
GSTR 3 Monthly return (other than
compounding taxpayer and ISD)
20th of the next
month
GSTR 4 Quarterly return for compounding
taxpayer
18th of the month next
to quarter
Compounding taxpayers
GSTR 5 Periodic return by Non-resident
foreign taxpayer
7 days from last day of
registration
Non-resident tax payers
GSTR 6 Return for ISD 13th of the next
month
Input Service
Distributors
GSTR 7 Return for Tax Deducted at Source 10th of the next
month
Person deducting GST
at source
GSTR 8 Return for Tax Collected at Source 10th of the next
month
E- Commerce Service Operator
GSTR 9 Annual Return 31st December of
next FY
All regular tax payers
GSTR 10 Final Return With in 3 months Dealers whose license
cancelled or surrendered
GSTR 11 Govt Bodies, UN 28th of Succeeding
Month
to be furnished by a person
having UIN

6. RETURNS FOR REGULAR DEALER

7. GSTR 1 ( Sales Return)
 This is a sales register of goods and services, here we can enter the details
data of sales . If a persons sells his goods and services to a register person
within the state in that case he is liable to charge CGST and SGST on the
transaction. At the same point of time if the person sells his goods and
services to other state he is liable for IGST charge on him.
Intrastate / Within State : CGST , SGST
Interstate / Outside State : IGST
 Here of each transaction it is important to classify the goods or services
with his SAC or HSN code because these codes will identify the nature of
the transaction.
 Again for avoidance of the black money or hawala transaction in GST
returns, there is a need to identify some important transaction like inter
state transaction worth Rs. 250000/- or more.

8. GSTR 1Continue…
Applicable to
Outward supplies
made by
taxpayer (other
than compounding
taxpayer and
ISD)
Filing Due date :
10th of the next
month
11Pages long
return
 GSTR-1 return will include details of the outward supplies or sales by the
tax payer. The GSTR-1 contains the following information:
 Taxable outwards supply to a registered person
 Taxable outward inter-state supplies to a consumer and Invoice value is
more than Rs 2.5 lakh
 Taxable outward supplies to consumer Other than above
 Details of Credit/Debit Notes
 Amendments to details of Outward Supplies of earlier tax periods
 Nil rated, Exempted and Non GST outward supplies
 Supplies Exported (including deemed exports)
 Tax liability of amount received in advance against a supply to be
made in future
 Tax already paid (on advance receipt) on invoices issued in the current
period

9. GSTR 1 Continue…
The details of outward supply along with debit/credit
note in GSTR-1 furnished by the supplier shall be
communicated, to the registered taxable persons
receiving such supplies by way of updating their ITC
Ledger.
Under Reporting of Supply: If any supplies are under
reported to the extent of 5% then such tax payer will
be trigger for black listing under the compliance rating
system under GST. Any amendment there to not under
GSTR-1 but under separate column provided in GSTR-
3.

10. GSTR 1A
Due date :
20th of
succeeding
month
Auto
drafted 3
pages long
return
generated
by the GST
system.
 Details of outward supplies as added,
corrected or deleted by the
recipient in Form GSTR-2 will be made
available to supplier

11. GSTR 2 ( Purchase Return)
 This is a comprehensive purchase register. Here we can enter
the data of both purchase of service and goods.
 In GSTR-2 the data of the goods purchase from register
dealer including debit/credit note will automatically
populated as the respective dealers upload there sales
register on due date. In GST there we will check our data as
per seller return so mismatch issue resolve will solve easily.
 Here a separate details information will be required for
input service distributors.
 Due date of filling the return is 15th of the next month. But
we can upload our data on daily, fortnight, weekly too.

12. GSTR 2 (Purchase Retrun)
Applicable to
Inward
supplies
received by
a taxpayer
(other than a
compounding
taxpayer
and ISD)
Filing Date :
15thof the
next month
 The GSTR-2 contains the following information:
 Inward supplies/purchases received from
registered tax payers;
 Goods /Capital goods received from Overseas
(Import of goods);
 Services received from a supplier located outside
India (Import of services);
 Details of Credit/Debit Notes;
 Amendments to details of inward supplies
received in earlier tax periods (including post
purchase discounts received);
 Supplies received from compounding
/unregistered dealer & other exempt/nil/non
GST supplies;
 Credit Received in the form of ISD, TDS and ITC

13. GSTR 2 Continue…..
 The filing of Form GSTR-1 impacts ITC Ledger of supply receiver
without acknowledgement of the suppliers. Therefore the mechanism
of filing GSTR-2 is designed to incorporate the right of supply
receiver to verify, validate, modify or, if required, delete the
outward supplies and credit or debit notes.
 After 11th day of the succeeding month the service receiver can
view their ITC Ledger on GSTN and prepare summary of inward
supply and filed it in the Form GSTR-2 on or before the fifteenth
day of the month succeeding the tax period.
 Auto Population in Form return from GSTR-2 will be done on or after
11th of the succeeding month. Addition or Deletion of the invoice by
the taxpayer will be permitted between 12th and 15th of the
succeeding month. Adjustments would be permitted on 16th and 17th
of the succeeding month.

14. GSTR-2A
Monthly
Return
Due date of
Filing :
11th of
succeeding
Month
Auto drafted
5 pages
long return
generated
by the GST
system.
 Auto-populated details of inward
supplies made available to the recipient
on the basis of Form GSTR-1 furnished
by the supplier

15. GSTR 3
 In GSTR 3 return, maximum data are auto
populated from purchase and sales registers.i.e.,
GSTR 1 & GSTR 2 Only adjustment entries and
challan information will enter after these entries
 Here cash ledger (tax deposit in cash and TDS/
TCS) will made separately for CGST , SGST and
IGST.

16. GSTR 3 Continue….
Monthly return
(other than
compounding
taxpayer and
Input Service
Distributers
[ISD])
Due date of
filing of GST
return 20th of
Succeeding
month
 The GSTR-3 contains the following major
information:
 Monthly outward (Intra-state/intra-state/export)
supply;
 Monthly inwards (Intra-state/intra-state/inward
under reverse charge/import) supply;
 Total tax liability for the month including liability
under reverse charge
 Net ITC available
 The registered taxable person shall not be allowed
to furnish return for a tax period if return for any
previous tax period has not been furnished by him.

17. GSTR 3 Continue…..
 Other tax, penalties interest shall be payable during the preceding month
 Information about ITC ledger, cash ledger and liability ledger would be
updated in real time on an activity in connection with these ledgers by the
taxpayer.
 If any taxable person after furnishing a GSTR-3 return discovers any
omission or incorrect particulars therein, he shall rectify such omission or
incorrect particulars in the return to be filed for the month during which such
omission or incorrect particulars are noticed, subject to payment of interest,
where applicable and as specified in the Act.
 No such rectification of any omission or incorrect particulars shall be
allowed after the due date for filing of return for the month of September,
following the end of the financial year, or the actual date of filing of
relevant annual return, whichever is earlier.
.

18. In Short…..
1. You file GSTR 1 for Sales made (Due Date 10 th of next Month)
2. Your buyer views sales made by you in GSTR 2A( Due date 11th of next month)
3.Your buyer approves the sales made by you and files GSTR 2
( Due date 15th of next month)
4. If buyer modifies the sales marked by you, you can see that in GSTR 1A
And you may either approves or disapproves the changes.
5.When buyer and seller approves , GSTR 3 is generated with the payment of Tax
(Due date is 20 th of next month)

19. GSTR-9 ANNUAL RETURN
 This return to be filed annually is intended to
provide 360 degree view about the activities of the
taxpayer. This statement would provide a
reconciliation of the returns with the audited
financial statements of the taxpayer.
 This return is a detailed return and captures the
details of all the income and expenditure of the
taxpayer and regroups them in accordance with the
monthly returns filed by the taxpayer.

20. GSTR 9 Continue…..
 Pending arrears, Current order status related to arrears, Pending refund
claim,
 the gross profit/loss arrived on the basis of the details submitted in this
statement should tally with the gross profit/loss indicated in the Profit and
Loss Account of the dealer
 Return is to be submitted along with the audited copies of the Annual
Accounts.
 A separate reconciliation statement and copy of audited books of
accounts duly certified by a Chartered Accountant, in Form GSTR 9B will
have to be filed by those taxpayers who are required to get their accounts
audited under section 44AB of Income Tax Act 1961.
 Due date of return filing is 31st December of next Fiscal year

21. GSTR 9 Continue…..
 Details to be furnished in GSTR-9 Annual Return
Details of expenditure:
 Total value of purchases on which ITC availed (inter-
State)
 Total value of purchases on which ITC availed (intra-
State)
 Total value of purchases on which ITC availed (Imports)
 Other Purchases on which no ITC availed
 Sales Returns
 Other Expenditure (Expenditure other than purchases)

22. GSTR 9 Continue…..
 Details of Income:
 Total value of supplies on which GST paid (inter-State Supplies)
 Total value of supplies on which GST Paid (intra-State Supplies)
 Total value of supplies on which GST Paid (Exports)
 Total value of supplies on which no GST Paid (Exports)
 Value of Other Supplies on which no GST paid
 Purchase Returns
 Other Income (Income other than from supplies)
 Other Amount
 Arrears (Audit/Assessment etc.)
 Refunds
 Profit as Per the Profit and Loss Statement
 Gross Profit
Profit after Tax
Net Profit

23. GSTR 4 Return for Composition Dealer

24. GSTR 4
QUARTERLY
return
(Composite
Tax Payer)
Due date of
filing of
GST return
18h of
Succeeding
month
 Small taxpayer has the option to opt for the
composition scheme. In such a case, he would be
required to pay taxes at fixed rate.
 No input tax credit facility would be available.
 He is required to provide only the following
details:
• The total value of supply made during the period of
return
• Details of payment of tax in the return
 Declare invoice-level purchase information.
 Goods and Services Imported from out side
India

25. GSTR4A
 Details to be furnished:
Details of inward supplies made available to
the recipient registered under composition
scheme on the basis of FORM GSTR-1 furnished
by the supplier

26. GSTR 9A
Annual Return for Composite Tax Payer
 It is simplified Annual return by Compounding
taxable persons registered under section 8
 Consolidated details of quarterly returns filed
along with tax payment details.
 Due date of return filing is 31st December of next
Fiscal year

27. GSTR-5
Return file by the Non-Resident
 Non-Resident foreign taxpayers would be required to
file GSTR-5 for the period for which they have
obtained registration within a period of 7 days after
the date of expiry of registration.
 In case registration period is for more than one month,
monthly return(s) would be filled, in that case due
date shall be 18th of Succeeding month.
 In this return HSN/SAC code should be mention
because these are classify the transaction as a sales
and purchase of goods and services.

29. GSTR 5 Continue…
 Furnish details of imports, outward supplies, ITC
availed, tax paid, Monthly Retrun and closing stock
20th of succeeding month or within 7 days after the
expiry of registration
 The registration format to be used will be the same
as that for UN Bodies/Embassies.

30. GSTR-6
Return for Input Service Distributor

31. GSTR-6
Return for Input Service Distributor
 This return will be filed by the Input Service
Distributors within 15 days after end of the month.
 In this return form input service distribution ledger
will be maintained.
 In this ledger credit of CGST, SGST, IGST will
maintain separately of each tax amount

32. GSTR-6A
Return for Input Service Distributor
 Details of inward supplies made available to the
ISD recipient on the basis of FORM GSTR-1 and
GSTR 5.
 This return will be filed by the Input Service
Distributors within 11 days after end of the month.

33. GSTR 7
Return for authorities deducting tax at source

34. GSTR 7
Return for authorities deducting tax at source
 Tax deductor will be liable to file this TDS return
within the 10 days after end of the month.
 This return form is almost similar to TDS return of
income tax (26Q/24Q etc).
 it is for the TDS on supplies and will contain the
details of supplier along with the invoices against
which the tax is deducted.
 In this return deductee information and transaction
information is mention with the related challan in
which the TDS amount is paid to department.

35. GSTR 7 Continue….
This return would capture the following information
1. Basic details of the Taxpayer i.e. Name along with GSTIN
2. Period to which the Return pertains
3. Details of GSTIN of the Supplier along with the invoices
against which the Tax has been deducted. This will also
contain the details of tax deducted against each major
head i.e. CGST, SGST and IGST.
4. Details of other payments - Interest/Penalties/Fee/Others,
etc. (This will be auto populated from the Debit entry in
Cash ledger)
5. Late filing would be permitted on payment of late fees only.

36. GSTR 8 TCS RETURN
FOR E-COMMERCE OPERATORS
 Every e-Commerce operator who has to collect tax at source will
have to furnish a statement in FORM GSTR-8.
 The details so furnished by the operator will be made available
electronically to each of the suppliers in Part D of FORM GSTR-
2A(which is a mere auto population of counter-party i.e supplier’s
GSTR1 where supplier must have disclosed his sales) on the Common
Portal after the due date of filing of FORM GSTR-8
 GSTR 8 (statement for e-commerce operator) to be furnished by
the 10th of the month succeeding the tax period
 An e-commerce portal supplying goods through his own portal shall
not be required to file this return in respect of such supplies.

37. GSTR 8 Continue….
 Details to be furnished in GSTR 8 statement for e-
commerce operator
 Details of the supplies to registered Taxable Persons made
through the e-commerce operator
 Amendment to Details of the supplies to registered Taxable
Persons made through the e-commerce operator
 Details of the supplies to unregistered persons made
through the e-commerce operator
 Amendment to details of the supplies to unregistered
persons made through the e-commerce operator
 Tax Collected at Source (TCS) Details
 Liability payable and paid

38. GSTR 10 Final Return
 Applicable in case of surrender or cancelation of
Registration
 Details to be furnished : Inputs and capital Goods
held, Tax paid and Payable
 To be submitted with in 3 months of cancellation
of registration.

39. GSTR 11
Government Department and United Nations Bodies
 Details of inward supplies to be furnished by a person
having UIN
 Return to be furnished by 28th of the month following
the month for which statement is filed
 GSTR 11 -Inward Supplies statement for UIN -Unique
Identity Number- is to be furnished by the persons
holding UIN w.r.t. the inward supplies made during the
month for consumption or use.
 GSTR 11 to contain details of purchases made for
consumption or use (other than for the purpose of
making outward supplies)

40. Non-Filers & Late-Filers
 In case of failure by the taxpayer to submit periodic
returns, a defaulter list will be generated by the IT system by
comparing the return filers with the registrant database.
Such defaulter list will be provided to the respective GST
Authorities for necessary enforcement and follow up action.
 GST Common Portal can auto generate and send the notice
to all non-filers (being done by many State VAT authorities)
in the form of email and SMS. Jurisdictional tax authorities
can get the same printed and dispatch such notices. The
details of non-filers shall be made available on the dash
board of jurisdictional officers.

41. Non-Filers & Late-Filers
 Where taxable person fails to furnish the return, a
notice shall be issued to him requiring to furnish the
such return with in such time and manner as
specified ( GSTR 3A)
 In case of Registered dealer fails to furnish return
Rs. 100 per day subject to maximum Rs. 5,000/-
 In other case, Quarter percent of hi aggregate
turnover .

42. Short-Filers
 As per the requirement of the IGST model, Return should be
allowed to be filed only on payment of due tax as self-
assessed and declared in the return.
 It has, however, been decided that e-Return should be
allowed to be uploaded even in case of short payment for
the limited purpose of having the information about self-
assessed tax liability even though not paid.
 Any invalid return (including the one not supported by full
payment) will merely be recorded with unique transaction
ID, but not accepted in the system, and that aspect will be
made known to the taxpayer at the time of communicating
the ID itself.

43. Acknowledgement:
 On submission of return, an Acknowledgement Number will be auto
generated. The acknowledgement number is the conclusive that a return is
duly filed but it is not conclusive evidence that a valid return has been filed.
 In such cases, initially a Transaction ID confirming receipt of data will be
conveyed to the taxpayer, (as also envisaged in case of filing of short paid
/ non –paid return). Final acknowledgement of receipt of return will be
generated after validation of data is completed, which will also lock-in the
Transaction ID.
 The acknowledgement of e-return would contain the following details:
 Return acknowledgement number, Date and Time
 Transaction ID No., Date and Time
 GSTIN of taxpayer,Relevant tax period details
 Gross Supplies, Taxable Supplies and Tax paid / refund claimed (CGST,
SGST, IGST and Additional tax separately) during the Return period

44. SUMMARY

45. Summary
GSTR Registered taxable person shall furnish Due Date
GSTR1 Return for outward supplies made by taxable
person (other than compounding taxpayer and
ISD)
10th of the next month
GSTR-
2A
Auto-populated details of inward supplies made
available to the recipient on the basis of Form
GSTR-1 furnished by the supplier
11th of succeeding Month
GSTR
2
Return for inward supplies received by a taxable
person (other than a compounding taxpayer and
ISD)
1 5th of the next month
GSTR-
1A
Details of outward supplies as added, corrected
or deleted by the recipient in Form GSTR-2 will
be made available to supplier
20th of the next month.
GSTR-
3A
Monthly return of outward supply, inward supply
, ITC availed, Tax paid and Tax payable (other
than compounding taxpayer and ISD)
20th of the next month.
GSTR-
9
Annual Return – furnish the details of ITC availed
and GST paid which includes local, interstate
and import/exports.
31st Dec of next fiscal

46. GSTR-4 Quarterly return for
compounding taxpayer
18th of the month
next to quarter.
GSTR-
4A
Details of inward supplies made
available to the recipient
registered under composition
scheme on the basis of Form
GSTR-1 furnished by the
supplier
-
GSTR-
9A
Furnish the consolidated details
of quarterly returns filed along
with tax payment details.
31st Dec of next
fiscal
Foreign Non-Resident Taxpayer
GSTR-5 details of imports, outward
supplies, ITC availed, tax paid,
and closing stock
20th of succeeding
month or within 7
days after the
expiry of
registration
Composite Tax Payer

47. GSTR-5 details of imports, outward supplies, ITC
availed, tax paid, and closing stock
20th of succeeding month
or within 7 days after the
expiry of registration
Foreign Non Resident Tax Payer
Input Service Distributers
GSTR-6 details of input credit
distributed
13th of the next month
GSTR-6A Details of inward supplies
made available to the ISD
recipient on the basis
of Form GSTR-1 furnished
by the supplier
11
th
of succeeding
month

48. Tax Deductor
GSTR-7 details of TDS deducted 10th of succeeding month
GSTR-7A TDS Certificate TDS certificate made
available monthly
E-commerce TCS
GSTR 8 supplies effected through e-commerce operator
and the amount of tax collected on supplies
10th of succeeding
month

49. Agreegrate T.O. > 1 crore
GSTR-9B Reconciliation Statement – audited annual
accounts and a reconciliation statement, duly
certified.
Annual, 31st Dec of next
fiscal
Final return
GSTR-10 details of inputs and capital goods held, tax paid
and payable.
Within 3 months of
cancellation of
registration
Government Departments and United Nation
Bodies
GSTR-11 inward supplies to be
furnished by a person
having UIN
28th of succeeding month

50. Thank You!