The document outlines the return filing process under GST for registered taxable persons, detailing the requirements and due dates for various types of returns, including monthly and annual filings. It highlights the need to file returns even when there are no business activities (nil returns) and specifies the penalties for late submissions. Additionally, it provides information on the corrections and modifications allowed for mismatches in outward and inward supplies.

1. RETURN PROCESS UNDER GST

2. RETURN OVERVIEW
• A return is a statement of specified particulars relating to
business activity undertaken by the taxable person during a
prescribed period
What is return?
• There will be common e-return for CGST, SGST and IGST.
Whether diff. return
under CGST, SGST &
IGST?
• A registered taxable person shall not be allowed to furnish
return for tax period if valid return for any previous tax period
has not been furnished by him
What if return not filed
in any previous period?
• Every registered person is required to file a return for the
prescribed tax period. A return needs to be filed even if there is
no business activity (i.e. Nil Return) during the said tax period
What if there are no
business during period?

3. Return Process Summary
Furnish detail
of outward
supplies on
10th
Furnish
detail of
inward
supplies on
15th
Modify
detail of
Outward
supplies by
17th
Monthly
return by
20th of
following
Month
Annual
Return by
31th of
December of
following
year

4. FURNISHING DETAILS OF OUTWARD SUPPLIES (GSTR 1)
• Every register person except:
• Input service Distributor,
• Non-resident taxable person,
• Composition Taxpayer,
• Person deducting TDS or collecting TCS
Who is require
to file?
• Detail of outward supplies of goods or services made
during the month: I.e. detail of Invoice, Debit Note, Credit
note & Revised invoice and same is require to
communicate to recipient.
What are detail
require to file?
• Due date of GSTR 1 is 10th of following month of relevant
tax period
What is due date
of filing GSTR 1?

5. FURNISHING DETAIL OF INWARD SUPPLIES ( GSTR 1A)
• Every register person except:
• Input service Distributor,
• Non-resident taxable person,
• Composition Taxpayer,
• Person deducting TDS or collecting TCS
Who is
require to
file?
• Person can Verify, Validate , modify or Delete detail
relating to outward supplies furnish by supplier in
GSTR 1 which become auto drafted GSTR 1A
What is the
process?
• 15th of Month following the month of relevant tax
period.
What is the
due date?

6. ADDITIONAL INWARD SUPPLIES ( GSTR 2 & 2A)
• Every register person except:
• Input service Distributor,
• Non-resident taxable person,
• Composition Taxpayer,
• Person deducting TDS or collecting TCS
Who is require to
file?
• Recipient in GSTR 2 can add detail of inward supplies
which has not been furnished by supplier in GSTR 1
and the same is require to communicated to supplier.
What is the process?
• 15th of Month following the month of tax periodWhat is the due date?
• Supplier in auto drafted GSTR 2A, accept, modify or delete detail
furnished by recipient in GSTR 2 on or before 17th of month
following the month of relevant tax period.
What is action require
from supplier?

7. MISMATCH OF OUTWARD & INWARD SUPPLIES
Mismatch of Outward supplies
• Supplier who has furnished
GSTR 1 remain unmatched
due to error or omission
• Should rectify details in the
return filed for the month in
which error or omission
found
• And pay tax & interest if any
short paid.
Mismatch of Inward supplies
• Recipient who has accepted
inward supplies furnished by
supplier or add detail of
inward supplies, remains
unmatched due to error or
omission
• Should rectify details in the
return filed for the month in
which error or omission
noticed
• And pay tax & interest if any
short paid.

8. Monthly Return for Normal Taxpayer
• Every register person except:
• Input service Distributor,
• Non-resident taxable person,
• Composition Taxpayer,
• Person deducting TDS or collecting TCS
Who is require to
file?
• Detail of outward supplies, inward supplies, Input Tax credit
availed, Tax Payable, Tax paid and other particulars as
prescribed.
What are the detail
require to file?
• Monthly return is to be filed in GSTR 3 whether or not any
supply has been effected during such a tax period ( nil Return if
no supplies)
In which form?
• 20th of Month following the month of tax periodWhat is the due date?

9. FIRST RETURN
• A First Return file by Registered taxable person after
grant of registration.What is First Return?
• Person has to declare detail of outward supplies
made during the period of person liable to register
till date of registration is granted.
What are special point
in First Return?
• Due date of 1st return is 20th of next month
following the month of effective date of registration
What is due date of
filing first return?
• Person has to declare Nil outward supplies in case
there is no supplies in that period.
What if there are no
business during that
period?

10. QUARTERLY RETURN FOR COMPOUNDING TAX PAYER
• Compounding tax payerWho is require to file?
• Detail of inward supplies of good and services, debit
and credit notes, tax payable and tax paid and
interest payable the other particulars as prescribed.
What are the detail
require to file?
• Monthly return is to be filed in GSTR 4 whether or
not any supplies has been effected during such tax
period.
In which form?
• 18th of Month following the quarter.
What is the due
date?

11. MONTHLY RETURN OF TDS
• Every person who require to deduct tax at source(TDS)Who is require to file?
• TDS require to be deducted, TDS deducted, Value on which
deducted, interest on belated payment.
What are the detail
require to file?
• Monthly return is to be filed in GSTR 7In which form?
• 10th of Month following the month in which TDS is deducted.What is the due date?
• No return is to be filled for the month in which no TDS is
deducted.
What if no TDS deducted
during month

12. ANNUAL RETURN
• Every register person except:
• Input service Distributor,
• Casual Taxable person
• Non-resident taxable person,
• Composition Taxpayer,
• Person deducting TDS or collecting TCS
Who is require to
file?
• In Form GSTR 9In Which form?
• Detail of Expenditure & Purchase
• Detail of Income & Supplies
• Detail of Return reconciliation along with Refund if any
What are detail
require to file?
• 31st day of December following the end of financial Year.What if due date ?

13. • Liable to pay late fees of One Hundred
Rupee per day during which such default
continue
• Maximum penalty is Rs.5000
Fails to file on or before due date
-Outwards Supplies
-Inward Supplies
-Monthly Return
-Final Return
• Liable to pay late fees of One Hundred Rupee
per day during which such default continue
• Maximum penalty is 0.25% of turnover in a
state
Fails to File Annual Return
Levy of Late Fees

14. ASK YOUR QUERY

15. CA Nikhil Malaiya
Cell: 9545727818
E-mail: canikhilmalaiya@gmail.com
CA Mayur Zanwar
Cell: 9422855595
E-mail: cazanwar@gmail.com