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What is GST Return?

GST return filing is done to maintain financial accounts per year. GST return is a document that contains the details of the income of the taxpayer. This document needs to be filed with the tax authorities.

Services for GST Return:

  • Software for GST : We also have a software for you to file your returns. This software is easy to understand and operate. You just need a pc and internet connection for this.
  • For normal tax payers, we have 3 plans for it. Basic, medium and enterprise.
  • And for other tax payers, we have 4 plans. Namely, compounding, TDS, ISD and one for non-resident tax payer.
  • In addition to all this, we also have e-commerce plan. Cost of each plan is given below.

Services for GST Return

We at eFilingCompany also have a software for you to file your returns. This software is easy to understand and operate. The packages you can consider while filing your returns using our software are:

Software


  • Free Trial For 2 Months
  • Basic Software Worth Rs.4,999
  • Enterprise Software Worth Rs.24,999

Normal Taxpayers


  • Basic Plan Worth Rs.1,350 Per Month
  • Medium Plan Worth Rs.1,999 Per Month
  • Enterprise Plan Worth Rs.3,599 Per Month

Other Taxpayers


  • Compounding Scheme Worth Rs.799
  • TDS Worth Rs.3,500
  • ISD Worth Rs.5,599
  • Non-Resident Tax Payer Worth Rs.3,599

E-commerce Portal


  • File The Return Which Costs You Rs.2,200 Per Month. The Fees Is For GST Returns Of 1 Year Duration. The Forms Included Are GSTR-1, GSTR-2, GSTR-3 And GSTR-9

Types of GST Return

Return Form Particulars Frequency Due date
GSTR-1 Details of outward supplies of goods and services Monthly 11th of the next month
GSTR-2 Details of inward supplies of goods and services affected Monthly 15th of the next month
GSTR-3 Monthly return, in the case of finalization of details of outward supplies and inward supplies along with the payment of tax. Monthly 20th of the next month
GSTR-3B It is a simple return in which the summary of outward supplies along with Input Tax Credit is declared and payment of tax is affected by the taxpayer. Monthly 20th of the next month
GSTR-4 For all the taxable person registered under the composition levy Quarterly 18th of the next month after the quarter
GSTR-5 Returns for a non-resident foreign taxable person Monthly 20th of the next month
GSTR-6 Returns for an input service distributor Monthly 13th of the next month
GSTR-7 Returns for authorities deducting TDS Monthly 10th of the next month
GSTR-8 Details of supplies effected through the e-commerce operator and the amount of tax collected Monthly 10th of the next month
GSTR-9 Annual return for a normal taxpayer Annually 31st December of the next financial year
GSTR-9A Annual return of a taxpayer registered under the composition levy anytime during the year Annually 31st December of the next financial year
GSTR-10 Final return Only once, when GST registration is cancelled or surrendered Within 3 months of the date of cancellation or the date of cancellation of order, whichever is later
GSTR-11 Details of inward supplies to be furnished by a person having UIN and claiming a refund Monthly 28th of the following month for which the statement is filed

Eligibility for return filing

  • Registered persons taxable under GST has to file 3-monthly returns and 1-annual returns.
  • But all the businesses who has not exceeded the exempted limit, which is Rs.2 lakhs all over India and Rs.10 lakhs in Northeastern and Hill States, is not eligible.
  • All those businesses that exceed this limit, needs to file GST return
  • This should be applicable, even if an entity makes no sale during a given year in the form of NIL returns.
  • A company having turnover of more than Rs.1.5 crore needs to file returns monthly. And if the company has turnover of more than Rs.1 crore then, it should be filled annually as well. Below this threshold limit, an enterprise has an option to file it according to their needs.

Required Details for Filing GST Return

Details of expenditure:

  • Total purchases (inter-state)
  • Total purchases (intra-state)
  • Total imports
  • Other purchases
  • Sales return
  • Other expenditure

Details of income

  • Total sales (inter-state)
  • Total sales (intra-state)
  • Total exports
  • Other supplies on which no GST is paid
  • Purchase returns
  • Other income

Other amount

  • Arrears (Audit/Assessment etc.)>
  • Refunds

Profit and loss statement

  • Gross profit
  • Profit after tax
  • Net profit

Steps for filing GST Return

  • To file for the GST return, one has to first visit our website: www.incfile.in
  • Then, click on the ‘tax’ tab and under GST column, click on the GST return button.
  • After this, you have to feed in your name, email id and mobile number.
  • Here, a user have multiple options to go through according to one’s need and budget. You can select for a free trial of 2 months to get the overall working of our software ‘Taxraahi’.
  • If you already have an account, you can login or create a new account.
  • Then, click on add company, where you need to feed in GSTN, GSTN password, GSTIN, Date of GST registration, select your type of entity and some other basic details.
  • The next step would be to upload the data about your sale & purchases and select the type of file you have accounts in. It could be tally, excel or busy.
  • Match in your data and click on the save button.
  • Finally you can save the data on our portal. You can either use OTP (one-time password) or captcha.

Documents Required for GST Returns

  • GSTR-1

    • GSTIN
    • Legal Name of the registered person
    • Previous financial year’s aggregate turnover
    • Taxable outward supplies to a registered person
    • Taxable outward supplies to a consumer
  • GSTR-2

    • GSTIN
    • Legal name of the registered person
    • TDS and TCS received
    • Inward supplies where tax is applicable on reverse charge
    • Inward supplies received besides those attracting reverse charge
  • GSTR-3

    • Turnover
    • Inter-state supplies
    • Intra-state supplies
    • Tax effect of amendments made concerning outward supplies
    • Inward supplies attracting reverse change
  • GSTR-4

    • GSTIN
    • Legal name
    • Inward supplies where tax is payable on reverse charge
    • Consolidated statement of advances paid
    • Amendments to details of inward supplies furnished in returns of previous periods
  • GSTR-5

    • GSTIN
    • Legal name
    • Imported goods
    • Imported services
    • Outward supplies made
  • GSTR-6

    • GSTIN
    • Legal name
    • Amendments to distribution documents and debit or credit notes of previous periods
    • Input tax credit received for distribution
  • GSTR-7

    • GSTIN
    • Legal name
    • TDS details
    • Return period
    • Liability- payable and paid
  • GSTR-8

    • GSTIN
    • Legal name
    • Details of supplies made via e-commerce operator
    • Tax paid and payable
    • Details of interest
  • GSTR-9

    • Turnover
    • Inter-state supplies
    • Intra-state supplies
    • Tax effect of amendments made concerning outward supplies
    • Inward supplies attracting reverse change
  • GSTR-10

    • GSTIN
    • Legal name
    • Effective date of cancellation/surrender
    • Cancellation order date
    • Tax payable on closing stock
  • GSTR-11

    • Unique Identification Number
    • Name of the persons having UIN
    • Details of the supplies
    • Tax period

Frequently Asked Questions

GST return is a document that contains the details of the income of the taxpayer. This document needs to be filed with the tax authorities.

One can file GST return using our GST software or by availing our assisted plans for normal taxpayers, other taxpayers or e-commerce tax plan.

Charges for it are as follows:
If you wish to use our software, then we have a free trial you can use for 2 months, basic software worth Rs.4,999 and enterprise software worth Rs.24,999.

We have assisted plans for normal taxpayers and it ranges from a basic plan worth Rs.1,350 per month, Medium plan worth Rs.1,999 per month or the enterprise plan worth Rs.3,599 per month.

We also provide assisted plans for other taxpayers and the price range for it are Rs.799 for compounding scheme, Rs.3,500 for TDS, Rs.5,599 for ISD and Rs.3,599 for non-resident tax payer.

Along with this, we also have an e-commerce portal that helps the e-commerce companies to file the return which costs you Rs.2,200 per month.

• To file for the GST return, one has to first visit our website: www.legalraasta.com

• Then, click on the ‘tax’ tab and under GST column, click on the GST return button.

• After this, you have to feed in your name, email id and mobile number.

• Here, a user have multiple options to go through according to one’s need and budget. You can select for a free trial of 2 months to get the overall working of our software ‘Taxraahi’.

• If you already have an account, you can login or create a new account.

• Then, click on add company, where you need to feed in GSTN, GSTN password, GSTIN, Date of GST registration, select your type of entity and some other basic details.

• The next step would be to upload the data about your sale & purchases and select the type of file you have accounts in. It could be tally, excel or busy.

• Match in your data and click on the save button.

Finally you can save the data on our portal. You can either use OTP (one-time password) or captcha

You will be liable to pay interest and a fee for not filing the return on time. There is 18% interest per annum. The base for this interest is the amount of outstanding tax to be paid. It should be done from the next day of filing to the date of payment.

There is also a late fee, which is Rs.100 per day as per the GST Act. It is Rs.100 under CGST and Rs.100 under SGST, so the total is Rs.200. Maximum amount that can be levied is Rs.5,000. IGST is exempted from late fee.

The following are the types of GST returns:

• GSTR-1 for the monthly return of the outward supplies
• GSTR-2 for the monthly return of the inward supplies
• GSTR-3 for the monthly return containing the details of the taxpayers from the other forms such as GSTR-1, GSTR-2, GSTR-6, GSTR-7)
• GSTR-4 for the quarterly return
• GSTR-5 for the variable return to be filed by the non-resident taxpayer
• GSTR-6 for the monthly return to be filed by the input service distributor
• GSTR-7 for the monthly return to be filed for the Tax Deducted at Source (TDS)
• GSTR-8 for the monthly return to be filed by e-commerce operator
• GSTR-9 for the annual return
• GSTR-10 for the final return paid before terminating business activities permanently
• GSTR-11 for the taxed to be paid by the taxpayers with a Unique Identification Number (UIN)

A- Yes, all e-commerce portals that allows other producers and sellers to use their portal should file the return using the GSTR-8. If you use your own portal, you don’t need to file this return.

The benefits or purpose of filing GST return are multiple

• It is used to finalize the tax liabilities of the tax payer within the stipulated period of time.
• Furthermore, is provides necessary inputs for taking policy decisions.
• Information of mode of transfer to tax administration.
• It is easier to manage audit and anti-tax evasion programs of tax administration.

Businesses who file for GSTR-1 to 3, other than casual taxpayers and taxpayers under composition scheme are required to file annual return.

A large part is auto populated from GSTR-1 to the GSTR-2 but still some information needs to be fed into GSTR-2. Like the details of imports, details of purchases from non-registered or composition suppliers and exempt/non-GST/nil GST supplies etc.

Does one need to attach the scanned copy of invoices along with GSTR-1?

No, but certain fields of the information from the invoices needs to be uploaded.

It completely depends upon the type of registration and transactions. Different periods have been specified for this.

• Monthly returns needs to be filed by the regular taxpayers, foreign non-residents, input service provider, tax deductors and e-commerce operators.
• Quarterly returns needs to be filed by the composition taxpayers.

No, the return forms are common for all the three. Though there is a separate column in each, which one needs to file depending upon the inter-state and intra-state supply.

In the case of a non-resident taxable assesse, what GST return have to be furnished?

GSTR-5 needs to be furnished in the case of a non-resident taxable assesse. These are the suppliers that came for a short while to make supplies in India. But they don’t have a business establishment in the country. The critical headlines for GSTR-5 include:

• GSTIN
• Imported goods
• Imported services
• Outward supplies made
• Details of debit credit notes