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About GST Filing


Taxable persons and entities under GST are required to file various GST returns. Under GST, return filing is a very important activity that serves as the link between the taxpayer and the government. In the GST return, the taxpayer is required to furnish details like the particulars of business activity, declaration of tax liability, payment of taxes and other information as requested by the government. All returns in GST are required to be filed electronically and facility is to be provided for manual filing of GST returns, wherein the return can be prepared offline and uploaded on the GSTN by the taxpayer or a facilitation center.

Registered persons who are taxable under GST are required to file GST returns. Therefore, any registered person who has obtained registration but has not crossed the exemption limit (i.e., Rs.20 lakhs across India, except for Northeastern and Hill states wherein its Rs.10 lakhs) will not be required to file GST return until they cross the exemption limit. However, once the exemption limit is crossed and the taxpayer begins filing GST returns, even if there is no taxable supplied made or received during a period, the taxpayer is required to file a NIL return. Hence, not filing GST return is not an option and without filing the return of a period, next return cannot be filed.



Registration Steps


  1. Make sure that you are registered under GST and have the 15-digit GST identification number with you based on your state code and PAN. In case you do not have this number, first register online to get it.

  2. Next, visit the GST portal

  3. Click on the ‘Services’ button.

  4. Click on ‘Returns dashboard’ and then, from the drop-down menu, fill in the financial year and the return filing period.

  5. Now select the return you want to file and click on ‘Prepare online’.

  6. Enter all the required values including the amount and late fee, if applicable.

  7. Once you have filled in all the details, click on ‘Save’ and you will see a success message displayed on your screen.

  8. Now click on ‘Submit’ at the bottom of the page to file the return.

  9. Once the status of your return changes to ‘Submitted’, scroll down and click on the ‘Payment of tax’ tile. Then, click on ‘Check balance’ to view cash and credit balance, so that you know these details before paying tax for respective minor heads. Next, to clear your liabilities, you need to mention the amount of credit you want to use from the credit already available. Then click on ‘Offset liability’ to make the payment. When a confirmation is displayed, click on ‘OK’.

  10. Lastly, check the box against the declaration and select an authorised signatory from the drop-down list. Now click on ‘File form with DSC’ or ‘File form with EVC’ and then click on ‘Proceed’. Make the payment in the next step for your respective GST form.

Documents Required for Filing GSTR1 Return


GST return filing is done through the GST portal and documents need not be attached to the GST return. However, the taxpayer would need to submit information pertaining to B2B invoices issued, B2C invoices issued, credit notes issued, debit notes issued and HSN summary of goods sold.

  1. List of all invoices issued to persons having GSTIN – B2B Invoices. These invoices must be uploaded to the GSTN. Invoice upload to GSTN need not contain the document.
    Only the following information about a B2B invoice must be uploaded in the format accepted by GSTN:

    1. GST Rate

    2. Amount of CGST applicable

    3. Amount of SGST applicable

    4. Customers GSTIN

    5. Type of Invoice

    6. Place of Supply

    7. Invoice Date

    8. Amount of IGST applicable

    9. Taxable Value

    10. Amount of GST cess applicable

    11. If GST Reverse Charge is applicable

    12. Invoice Number

  2. List of all invoices issued to persons not having GSTIN (B2C invoices), wherein the invoice value is more than Rs.2.5 lakhs. Details of all B2C invoices with a value of more than Rs.2.5 lakhs must be uploaded to the GSTN. The following information pertaining to B2C large invoice must be uploaded to the GSTIN.

    1. Amount of CGST applicable

    2. Amount of SGST applicable

    3. Total value of invoice

    4. Taxable value

    5. Invoice number

    6. GST rate applicable

    7. Amount of IGST applicable

    8. Invoice date

    9. Amount of GST cess applicable

    10. Place of Supply


  3. Consolidated intra-state sales, categories by GST rates

  4. Consolidated intra-state sales made through an e-commerce operator, categories by GST rates

  5. Consolidated inter-state sales, categories by state and GST rates

  6. Consolidated intra-state sales made through an e-commerce operator, categories by state and GST rates

  7. Details of all export bills must be uploaded to the GSTN. The following details must be provided in GSTR1 return for all export bills issued.

    1. Customers GSTIN

    2. Type of Invoice

    3. Invoice Number

    4. Invoice Date

    5. Shipping Bill Number

    6. Shipping Bill Date

    7. Port Code

    8. Taxable Value

    9. GST Rate

    10. Amount of IGST applicable

    11. Amount of CGST applicable

    12. Amount of SGST applicable

    13. Amount of GST cess applicable

  8. HSN wise summary of all goods sold during the month

    1. HSN Code

    2. Description

    3. UQC

    4. Total Quantity

    5. Total value

    6. Total taxable value

    7. Amount of IGST applicable

    8. Amount of CGST applicable

    9. Amount of SGST applicable

    10. Amount of GST cess applicable


  9. Summary of documents issued during the tax period

  10. Summary of debit note, credit note, advance receipt and amendments

  11. Punishment or penalty imposed on the company, its officers or director and details of compounding of offenses as well as appeals made against such penalty/ punishment

  12. Certification of compliances matters

  13. A pattern of the shareholding of the company and such other matters as required in the form

  14. Form AOC-4 – Financial Statements & Other Documents

  15. Mostly all companies file its financial statements and relevant attachments using Form AOC-4 each year. If the financial statements of the company are not adopted in an Annual General Meeting then un-adopted financial statements should be filed within 30 days of the date of AGM.

    On the other hand, if the financial statements are adopted by the company then the adopted financial statements must be filed within 30 days of the AGM. Apart from this, if the company needs to revise the financial statement or Board’s report then revised financial statements can also be filed using form AOC-4.

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Features Of GST Returns


  1. Eligibility

    Simplified monthly GST return will be applicable to all the taxpayers except those listed below:

    1. Non-resident registered person

    2. Non-resident registered person

    3. Persons liable to deduct tax under section51 of CGST Act, 2017.

    4. Persons liable to collect tax at source under section 52 of CGST Act, 201 7.

  2. Due Date to File Monthly Return

    Large businesses will be required to file return by 20th of the subsequent month. However, if a small taxpayer opts to file monthly return instead of quarterly, the filing due dates will be staggered based on the turnover of the taxpayer.


  3. Nil Return in Place of Monthly Return

    If a taxpayer liable to file monthly return has no purchases, output tax liability & no Input Tax Credit (ITC) to avail in any quarter, he will be required to file one Nil return for the whole quarter instead of monthly returns. He will also be required to report Nil transactions via SMS in the first & second month of the quarter.


  4. Payment of Tax as per Return

    The supplier will be required to pay the full amount of tax as reported in his return at the time of filing of return.


  5. Format of Return

    The new main returns will have two main tables. In one table, the taxpayer can report the taxed supplies. He can use the other table for claiming ITC. The output tax liability table in the return will be auto-populated by the annexure of invoices present in the return.


  6. Reporting Missing Invoice in Return

    The recipient will be required to report all the missing invoices in his main return with applicable interest & penalty. He will be given time of up to two tax periods to get the missing invoices uploaded by the supplier(s).


  7. Claiming ITC through Return

    For the recipient to claim ITC, only the invoices & debit notes uploaded by his supplier will be considered valid. If the recipient claims ITC for which no debit note or invoice has been uploaded, they will be considered missing invoices & such ITC will be recovered from the recipient.


  8. Invoice Uploaded but Return not Filed

    If the supplier uploads an invoice for which no return is filed, the tax authorities will consider it a self-admitted liability & take actions for recovery of the tax. However, the authorities will first give him a reasonable time to file return & pay tax.


  9. Continuous Uploading & Viewing

    The invoices uploaded by the supplier will be auto-populated in his main return. A new viewing facility on the Common Portal will enable suppliers to upload invoices anytime during the month which will be continuously visible to the recipient.


Frequently Asked Questions


A return is a document containing details of income which a taxpayer is required to file with the tax administrative authorities. This is used by tax authorities to calculate tax liability., Under GST, a registered dealer has to file GST returns that includes:, Purchases, Sales, Output GST (On sales), Input tax credit (GST paid on purchases)

In the GST regime, any regular business has to file three monthly returns and one annual return. This amounts to 37 returns in a year., The beauty of the system is that one has to manually enter details of one monthly return – GSTR-1. The other two returns – GSTR 2 & 3 will get auto-populated by deriving information from GSTR-1 filed by you and your vendors, There are separate returns required to be filed by special cases such as composition dealers .,

Every registered taxable person is required to file returns under the GST law. If you have not performed any business activities during the period covered by a return, you need to file a Nil return. There are some entities that will need to register for GST but aren’t required to file returns regularly, such as UN bodies (and foreign consulates) must register for a unique GST ID, but they are required to file returns only for months during which they make purchases. Some entities do not need to register or file returns. Government entities and Public Sector Undertakings (PSUs), entities dealing with non-GST supplies, and those who deal with exempted/Nil rated/non GST goods and/or services will neither be required to register under the GST nor file returns.

  1. Annual compliance filling – Compliances which are required to be made once in a year by all the companies incorporated under the Companies Act, 1956.
  2. Other Compliance filling – Compliances which are required to be made from time to time on various events.

Form 66, 23AC, 23ACA should be filed within 30 days from the date of AGM. Form 20B should be filed within 60 days from the date of AGM.

On Successful e-filing and payment of e-form a SRN (Service Request Number) is provided and with the help of this number one can view the status of transaction using the “Track your transaction status” link in the website of MCA. Moreover, once the form has been approved by the concerned official of the Ministry, one will receive an email regarding the same and the status of the form will get changed to Approved. In case the status is other than approved, necessary action need to be taken.

I Yes, you are allowed to make corrections. As a registered taxpayer, you are legally bound to file the details of every modification made to the return data to the GSTN either through an amendment form (if the edit was made before 17th of the following) or using the amendment sections under the next month’s tax return (if the edit was made after 17th of the following month). This is because modifications to invoices and other documents can result in a mismatch between your data and the data held by your customer or vendor and this will lead to litigation. Hence, by declaring the details of all edits made by you, you stay true to the law.

  1. LLP form 11 needs to be signed with digital signature of any one designated partner.
  2. In case of company, the annual return form has to be signed with the digital signature of the director or the company secretary in practice (as the case may be).

If e-sign does not work, you can always file a GST return using other methods which involve an OTP from your registered phone number, your PAN information and a DSC.

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