GST return filing on or before the due date is necessary for every taxpayer to avoid any penalty. Here is a GST calendar with all GSTR forms and their current GST return due dates. This can help you to file all your returns.<\/p>\n
One must be aware that under GST taxation process, a tax paying entity will have to file returns on an average 3 per month and one annual return, which sums up to 37 returns a year.<\/p>\n
It must be noted that according to the GST model law, all the GST returns are mandatory and penalty will be imposed if a taxpayer miss to file the returns.<\/p>\n
Recommended<\/strong>: Latest 34th GST council meeting updates<\/a><\/p>\n Click here to download all GST Return Forms<\/a><\/p>\n How to File GST Return Online:<\/strong><\/p>\n Contents<\/p> Step 1:<\/strong><\/p>\n The taxpayer will have to upload the final GSTR-1 return form<\/a> either through data entry at the GST Common Portal or by uploading the record containing the said GSTR-1 return form<\/strong> through Apps by the 10th day of the month in which suppliers have been made.<\/p>\n The increase\/decrease in the supply sales would be allowed, just on the preface of the details uploaded by the counter-party purchaser in GSTR-2, up to the 17th day of the month.<\/p>\n The supplier would not be allowed to incorporate any missing solicitations all alone after the 10th day of the month. GSTN will provide periodic (may be daily, weekly etc) upload of such information to minimize last-minute load on the system. GSTN will also felicitate offline preparation of GSTR-1.<\/p>\n Step 2:<\/strong><\/p>\n GST Common Portal (GSTN) will auto-draft the provisional GSTR-2A of a taxpayer on the basis of the supply invoice details reported by the counter-party taxpayer (supplier) on a near real-time basis.<\/p>\n Step 3:<\/strong><\/p>\n Purchasing taxpayer will have to accept\/reject\/modify such auto-drafted GSTR-2A. A taxpayer will have the other option to download his\/her provisional purchase statement from the Portal or through Apps using Application Programming Interface (APIs) and can update\/modify it even without an online connection.<\/p>\n Step 4:<\/strong><\/p>\n Purchasing taxpayer will also have the capacity to include extra purchase purchase invoice details in his\/her GSTR-2, which has not been uploaded by counter-party taxpayer (supplier) as depicted in Step 1 and 2 above, if he\/she has legitimate invoice issued by counter-party taxpayer and he\/she has truly got such supplies.<\/p>\n Step 5:<\/strong><\/p>\n The taxpayers will have the option to do restoration of inward supplies with counter-party taxpayers (suppliers) during the next 7 days by following up with their counter-party taxpayers for any missing supply invoices in the GSTR-1 of the counter-party taxpayers and prompt them to accept the same as uploaded by the purchasing taxpayer.<\/p>\n All the invoices will be auto uploaded in the ITC ledger of the taxpayer, however, the taxpayer can indicate the eligibility\/partial eligibility for ITC if he\/she is not entitled to partial ITC.<\/p>\n Step 6:<\/strong><\/p>\n Taxpayers will finalize their GSTR-1 and GSTR-2<\/a> by using the online facility at Common Portal or using GSTN compliant off-line facility in their accounting applications, determine the liability on their supplies, determine the amount of eligible ITC on their purchases and then generate the net tax liability from the system for each type of tax.<\/p>\n Cash details as per personal ledger\/carried forward from previous tax period, ITC carried forward from previous tax period, ITC reversal and associated Interest\/Penalty, taxes paid during the current tax period etc. would get auto-uploaded in the GSTR-3 form.<\/p>\n Step 7:<\/strong><\/p>\n Taxpayers will have to pay the amount as shown in the draft GSTR-3 return generated automatically at the Portal after the finalization of activities mentioned in Step 6 above.<\/p>\n Step 8:<\/strong><\/p>\n The taxpayer will debit the ITC ledger and cash ledger and mention the debit entry No. in the GSTR-3 return and will have to submit the same.<\/p>\n In the article above, one can find all the details and easy steps of GST Return Filing<\/strong>. Everything has been discussed in all ‘length and breadth’ for the easy understanding. But, if anyone still has any doubt, then he\/she can just comment below, we would be more than happy to assist in all possible ways.<\/p>\n Download GST Return Rules in PDF<\/a><\/p>\n\n
Steps For GST Return Filing<\/span><\/h2>\n
Revised Due Dates for GSTR-1 Turnover up to Rs 1.5 Crore<\/span><\/h2>\n