GST Returns - How to File GST Returns Online?
Category: GST, Posted on: 14/06/2021 , Posted By: Webtel
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How to File GST Returns Online?


GST Returns are the documents required to be filed by the taxpayer containing the information of the Sales, Purchases, Output tax and Input tax credit (taxes paid on purchases). There are different types of GST Returns required to be filed by the taxpayer as given below-

GSTR-1 (Statement of Outward Supply)

In this return, the taxpayer is required to furnish the details of all outward supply of goods or services or both. This statement is required to be furnished either monthly or quarterly as applicable or opted. The due date of furnishing this statement is 11th of next month previously it was 10th of the next month. The taxpayers who opted for the QRMP scheme can use the Invoice Furnishing Facility (IFF) which allows quarterly GSTR-1 filers to upload their invoices every month. There is no requirement to upload invoices in GSTR-1 if the same has been uploaded in the IFF.

GSTR-3B

It is a simple return in which summary of outward supplies along with input tax credit is declared and payment of tax is made by the taxpayer. It shall be filed on a monthly basis. The due date of which has staggered from January 2020 onwards, previously it was 20th of next month for all the taxpayers. But from January 2020 onwards, the due date will be the 20th of next month for taxpayers with an aggregate turnover in the previous financial year of more than Rs 5 crore.

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

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 Orissa or the Union Territories of Jammu and Kashmir, Ladakh, Chandigarh and New Delhi.

Quarterly Return Filing and Monthly Payment of Taxes (QRMP)- The Central Board of Indirect Taxes & Customs (CBIC) introduced Quarterly Return Filing and Monthly Payment of Taxes (QRMP) scheme under Goods and Services Tax (GST) to help small taxpayers whose turnover is less than Rs.5 crores. The QRMP scheme allows the taxpayers to file GSTR-3B on a quarterly basis and pay tax every month. (Click here, for detailed understanding of QRMP Scheme)

CMP-08

It is a statement-cum-challan to make a tax payment by a taxpayer registered under the composition scheme under section 10 of the CGST Act (supplier of goods). It is filed quarterly, 18th of the month succeeding the quarter.

GSTR-4

It is a return filed by the taxpayer registered under the composition scheme under section 10 of CGST Act,2017.It is filed annually on 30th of the month succeeding a financial year.

GSTR-5

This return is filed by the Non-Resident Taxable Person, monthly on 20th of the next month.

GSTR-6

It is a return required to be filed by the Input Service Distributor to distribute the eligible Input Tax credit to its branches. It shall be filed monthly on 13th of the next month.

GSTR-7

This return is for Government authorities required to deduct Tax at source filed on 10th of the next month.

GSTR-8

It contains details of supplies affected through e-commerce operators and the amount of tax collected at source by them. It is to be filed on 10th of the next month.

GSTR-9

It is an annual return for normal taxpayers required to be filed on the 31st December of the next financial year.

GSTR-9A

This is an annual return to be filed by a taxpayer registered under the composition levy anytime during the year. It is to be filed on 31st December of the next financial year.

GSTR-10

This is the final return to be filed by a taxpayer whose GST registration is cancelled. It is to be filed within three months from the date of cancellation or the date of order, whichever is later.

GSTR-11

It contains details of inward supplies to be furnished by a person having UIN and claiming a refund. It is required to be filed on 28th of the month following the month for which statement is filed.

How to file GST Returns online step by step guidance?

The GST returns have to be filed with the GST portal every year by suppliers, manufacturers, and customers, and dealers. Filing of returns now has become automated under the new GST regime. Using the different software or apps provided by Goods and Service Tax Network (GSTN), the GST returns must be submitted online, which will auto-populate the details on each GSTR form. For filing, GST returns online below listed are the steps.

  • Step 1: Once you log in to the GST portal, click on the "Services" tab on the GST dashboard.

  • Step 2: Then, in the "Services" menu, click on the "Returns Dashboard".

    Step 2:  Then, in the Services menu, click on the Returns Dashboard.

  • Step 3: Then, select the "Financial Year" and the "Return Filing Period" and then click on "Search."

    Step 3: Then, select the Financial Year and the Return Filing Period and then click on Search.

  • Step 4: On the screen, separate tiles of all the GST returns that can be filed will be displayed. By clicking on either the options "Prepare Online" or "Prepare Offline" button in the corresponding tile, select the GST return, you want to file.

    Step 4: On the screen, separate tiles of all the GST returns that can be filed will be displayed. By clicking on either the options Prepare Online or Prepare Offline button in the corresponding tile, select the GST return, you want to file.

  • Step 5: You can either file your GST returns online by clicking the "Prepare Online" button or clicking the "Prepare Offline" button using GST Offline tools utility.

  • Step 6: Enter the required details in the online GSTR form or the offline GSTR tool. By clicking on the "Prepare Offline" button, please note that you need to upload the pre-filled offline utility form.

  • Step 7: Once all the details in the GST Return form are entered, you need to save the details and submit it.

  • Step 8: Then, you can make the GST payment online using the appropriate challan after submitting all the relevant information.

  • Step 9: On successfully Filling, the message of "Filing Successful" will be displayed with the ARN (Acknowledgement Reference Number). For future reference, note the ARN.

    Step 9: On successfully Filling, the message of Filing Successful will be displayed with the ARN (Acknowledgement Reference Number). For future reference, note the ARN.

  • Step 10: By clicking on Services > Returns > Returns Dashboard, you can check the return filing status. You need to select the Financial Year and return filing period and click "Search." All the relevant GSTR forms will be displayed along with their filing status.

There are prescribed formats for each of the above-mentioned returns. The forms may seem complex and difficult to understand. But, don’t worry; you can file your returns very easily using Webtel’s GST Software.

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Want to know in detail about Web-GST, then feel free to ask us by sending an email to contactus@webtel.co.in or by simply commenting to this article.


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