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GST Return Filing Process at GST Portal

GST Return Filing Process at GST Portal

GST Return Filing Process at GST Portal

GST Return Filing Process at GST Portal : There has been some changes in the registration and the things have been made easier than before. One must acknowledge that, a tax paying entity will have to file returns on an average 3 per months and one annual return which sums up to 37 annual return per year. As per the GST model law, all the 37 return are mandatory and penalty will be imposed if a taxpayer miss to file the returns.

Here, look over the points to be considered while filing GST return:

  • Go to GST Portal : www.gst.gov.in
  • You will be given a 15-digit GST identification number based on state code and PAN number
  • You can take help of CAs who can process fillings either through Online GST Portal or via accounting software such as Gen GST Software
  • The taxpayers will be getting less complex method of filing of returns
  • The filing can be done by Online Method

GST Return Filing Process at GST Portal

Steps for GST Return Filing:

Step 1: The taxpayer will transfer the last GSTR-1 return form either specifically through information section at the GST Common Portal or by transferring the record containing the said GSTR-1 return form through Apps by the 10th day of the month succeeding the month amid which supplies has been made. The expansion/diminish in the supply solicitations would be permitted, just on the premise of the points of the interest transferred by the counter-party buyer in GSTR-2, up to the fifteen day of the month. At the end of the day, the provider would not be permitted to incorporate any missing solicitations all alone after the tenth day of the month. GSTN will encourage the intermittent transfer of such information to minimize a minute ago load on the framework and also the GSTN will encourage disconnected planning of GSTR-1.

Step 2: GST Common Portal (GSTN) will auto-draft the GSTR-2A. Purchaser can modify their GSTR-2A via GSTR-2 and file the GSTR-2 on or before 15th day of month succeeding period.

Step 3: Purchasing taxpayer will acknowledge/dismiss/alter such auto-drafted GSTR-2A. A taxpayer will have the alternative to download his provisional purchase explanation from the Portal or through Apps utilizing Application Programming Interface (APIs) and redesign/adjust it even without online connection.

Step 4: Purchasing taxpayer will likewise have the capacity to add additional purchase receipt points of interest in his GSTR-2 which has not been transferred by counter-gathering taxpayer (provider) as depicted in Step 1 and 2 above, if he is in control of legitimate receipt issued by counter-party taxpayer and he has really got such supplies.

Step 5: Taxpayers will settle their GSTR-1 and GSTR-2 by utilizing on the web office at Common Portal or utilizing GSTN consistent disconnected office in their bookkeeping applications, decide the risk on their provisions, decide the measure of qualified ITC on their buys and afterward produce the net assessment obligation from the framework for every kind of duty. Money points of interest according to individual ledger/conveyed forward from past expense period, ITC conveyed forward from past assessment period, ITC inversion and related Intrigue/Penalty, charges paid amid the present duty time frame and so forth would get auto-populated in the GSTR-3.

Step 6: Taxpayers will pay the sum as appeared in the draft GSTR-3 return created naturally at the Portal post finish of exercises specified in Step 5 above.

Step 7: Taxpayer will debit the ITC ledger and money ledger and say the charge section No. in the GSTR-3 return and would present the same.

GST Return Filing Process at GST Portal

GST Monthly Returns

Based on the category of registered person such as monthly return is to be filed by Regular, Foreign Non Residents, ISD and Casual Tax Payers whereas Compounding/Composite tax payers has to file quarterly returns:

GST Return Filing Process at GST Portal

GST Return Filing Process at GST Portal

GST Returns Others

1. Every registered person who is required to get his accounts audited shall furnish, electronically, the annual return (FORM GSTR- 9) along with a copy of the audited annual accounts and a reconciliation statement, reconciling the value of supplies declared in the return furnished for the financial year with the audited annual financial statement.

2. Registered person who is required to furnish a return as above and whose registration has been cancelled shall furnish a FINAL RETURN within three months of the date of cancellation or date of order of cancellation, whichever is later, in FORM GSTR-10.

3. Every person, who has been issued a UIN(Unique Identity Number) and claims refund of the taxes paid on his inward supplies, shall furnish the details of such supplies of taxable goods or services or both in FORM GSTR-11 along with application for such refund claim.

GST Return Filing Process at GST Portal

  • Every registered dealer is required to file 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 of return;
  • 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.

All the returns under the Goods & Services Tax regime are required to be filed electronically through GST Network portal. Chapter IX of the Central GST Act, 2017, read with CGST Rules, 2017 contains the provisions of returns to be filed by various taxable persons. Following is a summarised list of these returns:

All Forms are updated on 3rd June 2017 (03-06-2017).

GST Return Filing Process at GST Portal

ReturnForDue Date 
GSTR 1Details of outwards supplies of goods or services10th of the next month
GSTR-1ADetails of auto drafted supplies of goods or services 
GSTR 2Details of inward supplies of goods or services15th of the next month
GSTR-2ADetails of supplies auto drafted from GSTR-1 or GSTR-5 to recipient 
GSTR 3Monthly return (other than compounding taxpayer and ISD)20th of the next month
GSTR-3ANotice to return defaulter u/s 46N.A
GSTR 4Quarterly return for registered persons opting composition levy18th of the month next to quarter
GSTR-4AAuto drafted details for registered persons opting composition levyN.A
GSTR 5Return for Non Resident Taxable PersonsLast day of registration
GSTR 5ADetails of supplies of online information and database access or retrieval services by a person located outside India made to non-taxable persons in India 
GSTR 6Return for Input Service Distributor (ISD)15th of the next month
GSTR-6ADetails of supplies auto drafted from GSTR-1 or GSTR-5 to ISD. 
GSTR 7Return for Tax Deducted at Source10th of the next month
GSTR-7ATDS Certificate 
GSTR 8Statement for Tax Collection at Source—-
GSTR 9GST Annual ReturnBy 31st December of next FY
GSTR 9ASimplified Annual return by Compounding taxable persons registered under section 8 
GSTR 10GST Final Return 
GSTR 11GST Inward Supplies Statement for UIN 

GST Return Filing Process at GST Portal

TRP-1 Application for enrolment as Tax return preparer 
TRP-2 Enrolment certificate as Tax return preparer 
TRP-3 Show cause to as Tax return preparer 
TRP-4 Order of cancelling enrolment as Tax return preparer 
TRP-5 List of Tax return preparers 
TRP-6 Consent of taxable person to Tax return preparer 
ITC-1A GST ITC Mismatch Report 

GST Return Filing Process at GST Portal

S.NoForm NoDescription
1GST PCT – 1Application for Enrolment as Goods and Service Tax Practitioner
2GST PCT – 02Enrolment Certificate for Goods and Service Tax Practitioner
3GST PCT – 03Show Cause Notice for disqualification
4GST PCT – 04Order of Rejection of Application for enrolment as GST Practitioner/ Or Disqualification to function as GST Practitioner
5GST PCT – 05Authorization/withdrawal of authorization of Goods and Service Tax Practitioner.

GST Return Filing Process at GST Portal

GST Monthly Return Rules 2017

(1) Every registered person, other than a person referred to in section 14 of the Integrated Goods and Services Tax Act, 2017 or an Input Service Distributor or a non-resident taxable person or a person paying tax under section 10 or section 51 or, as the case may be, under section 52 shall furnish a return specified under sub-section (1) of section 39 in FORM GSTR-3 electronically through the Common Portal either directly or through a Facilitation Centre notified by the Commissioner.

(2) Part A of the return under sub-rule (1) shall be electronically generated on the basis of information furnished through FORM GSTR-1, FORM GSTR-2 and based on other liabilities of preceding tax periods.

(3) Every registered person furnishing the return under sub-rule (1) shall, subject to the provisions of section 49, discharge his liability towards tax, interest, penalty, fees or any other amount payable under the Act or these rules by debiting the electronic cash ledger or electronic credit ledger and include the details in Part B of the return in FORM GSTR-3.

(4) A registered person, claiming refund of any balance in the electronic cash ledger in accordance with the provisions of sub-section (6) of section 49, may claim such refund in Part B of the return in FORM GSTR-3 and such return shall be deemed to be an application filed under section 54.

(5) Where the time limit for furnishing of details in FORM GSTR-1 under section 37 and in FORM GSTR-2 under section 38 has been extended and the circumstances so warrant, return in FORM GSTR-3B, in lieu of FORM GSTR-3, may be furnished in such manner as may be notified by the Commissioner.

GST Return Filing Process at GST Portal

GST Annual Return

(1) Every registered person, other than an Input Service Distributor, a person paying tax under section 51 or section 52, a casual taxable person and a non-resident taxable person, shall furnish an annual return as specified under sub-section (1) of section 44 electronically in FORM GSTR-9 through the Common Portal either directly or through a Facilitation Centre notified by the Commissioner:

Provided that a person paying tax under section 10 shall furnish the annual return in FORM GSTR-9A

(2) Every electronic commerce operator required to collect tax at source under section 52 shall furnish annual statement referred to in sub-section (5) of the said section in FORM GSTR -9B

(3) Every registered person whose aggregate turnover during a financial year exceeds two crore rupees shall get his accounts audited as specified under sub-section (5) of section 35 and he shall furnish a copy of audited annual accounts and a reconciliation statement, duly certified, in FORM GSTR-9C, electronically through the Common Portal either directly or through a Facilitation Centre notified by the Commissioner.

GST Return Filing Process at GST Portal

GST Final Return

Every registered person required to furnish a final return under section 45, shall furnish such return electronically in FORM GSTR-10 through the Common Portal either directly or through a Facilitation Centre notified by the Commissioner.

Sl No.TopicDOWNLOAD LINK
1.Schedule of GST rates for services CHECK HERE
2.GST Tariff Code in Uttar Pradesh CHECK HERE
3.Complete Details on GST CHECK HERE

Check here for more GST Offline Utilities – Click

Check here to know more on GST Delivery Challan :

SL NO. TOPICSLINK
1.GST Delivery Challan Excel format 1CHECK HERE
2.GST Delivery Challan Excel format 2CHECK HERE
3.GST Delivery Challan PDF formatCHECK HERE

For more on GST and GST Return Filing Process at GST Portal log onto www.cakart.in

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