Gst Return Online - How to File GST Returns?

Last Updated : 04

Jul 2020
GST is the single indirect tax that is levied on the supply of goods and services
between different entities. GST returns are the tax return forms that are required to
be filed up these entities with the Income Tax authorities of India.
All individuals registered under the GST Act has to furnish the details of the sales
and purchases of goods and services along with the tax collected and paid. This can
be done by filing online returns. GST Returns are the Goods and Services Tax
Return forms that taxpayers of all types have to file with the income tax authorities of
India under the new GST rules.

Implementation of a comprehensive Income Tax system like GST in India will ensure

that taxpayer services such as registration, returns, and compliance are transparent
and straightforward. Individual taxpayers will be using 4 forms for filing their returns
such as the return for supplies, return for purchases, monthly returns, and annual
return. Small taxpayers who have opted for composition scheme will have to file
quarterly returns. All filing of returns will be done online.

How to File GST Returns Online?

From manufacturers and suppliers to dealers and consumers, all taxpayers have to
file their tax returns with the GST department every year. Under the new GST
regime, filing tax returns has become automated. GST returns can be filed online
using the software or apps provided by Goods and Service Tax Network (GSTN)
which will auto-populate the details on each GSTR forms. Listed below are the steps
for filing GST returns online:
 Visit the GST portal (www.gst.gov.in).
 A 15-digit GST identification number will be issued based on your state code
and PAN number.
 Upload invoices on the GST portal or the software. An invoice reference
number will be issued against each invoice.
 After uploading invoices, outward return, inward return, and cumulative
monthly return have to be filed online. If there are any errors, you have the option
to correct it and refile the returns.
 File the outward supply returns in GSTR-1 form through the information
section at the GST Common Portal (GSTN) on or before 10th of the following
month.
 Details of outward supplies furnished by the supplier will be made available in
GSTR-2A to the recipient.
 Recipient has to verify, validate, and modify the details of outward supplies,
and also file details of credit or debit notes.
 Recipient has to furnish the details of inward supplies of taxable goods and
services in GSTR-2 form.
 The supplier can either accept or reject the modifications of the details of
inward supplies made available by the recipient in GSTR-1A.
Different Types of Returns applicable under the new
GST Law
Return
Who should file the return and what should be filed? Due date for filing returns
form

Registered taxable supplier should file details of

10th of the subsequent
GSTR-1 outward supplies of taxable goods and services as
month.
effected.

Registered taxable recipient should file details of

15th of the subsequent
GSTR-2 inward supplies of taxable goods and services claiming
month.
input tax credit.

Registered taxable person should file monthly return on

20th of the subsequent
GSTR-3 the basis of finalization of details of outward supplies
month.
and inward supplies plus the payment of amount of tax.

18th of the month

GSTR-4 Composition supplier should file quarterly return.
succeeding quarter.

20th of the subsequent

GSTR-5 Return for non-resident taxable person.
month.

13th of the subsequent

GSTR-6 Return for input service distributor.
month.

Return for authorities carrying out tax deduction at 10th of the subsequent
GSTR-7
source. month.

E-commerce operator or tax collector should file

10th of the subsequent
GSTR-8 details of supplies effected and the amount of tax
month.
collected.

31 December of the next

GSTR-9 Registered taxable person should file annual return.
fiscal year.

Within 3 months of date of

Taxable person whose registration has been cancelled cancellation or date of
GSTR-10
or surrendered should file final return. cancellation order,
whichever is later.
 Return
Who should file the return and what should be filed? Due date for filing returns
form

28th of the month,

Person having UIN claiming refund should file details following the month for
GSTR-11
of inward supplies. which the statement was
filed.

Various kinds of GST return Forms

GST return can be filed using different forms depending on the type of transaction
and registration of the taxpayer. Return forms for normal taxpayers are:
GSTR-1
GSTR-1 return form has to be filed by a registered taxable supplier with details of the
outward supplies of goods and services. This form is filled by the supplier. The buyer
has to validate the auto-populated purchase information on the form and make
modifications if required. The form will contain the following details:
 Business name, period for which the return is filed, Goods and Services
Taxpayer Identification Number (GSTIN).
 Invoices issued in the previous month and the corresponding taxes collected.
 Advances received against a supply order that has to be delivered in the
future.
 Revision in outward sales invoices from the previous tax periods.
GSTR-1 has to be filed by 10th of the following month.

Tax payers can pay GSTR 1 in two ways

1. Log-in to GST Portal and directly enter invoice data
2. Prepare GSTR -1 in offline mode using Offline Utility, Excel/CSV templates
and upload the data to GST portal
GSTR-2
GSTR-2 return form has to be filed by a registered taxable recipient with details of
the inward supplies of goods and services. The form will contain the following details:
 Business name, period for which the return is filed, Goods and Services Tax
Identification Number (GSTIN).
 Invoices issued in the previous month and the corresponding taxes collected.
 Advances received against a supply order that has to be delivered in the
future.
 Revision in outward sales invoices from the previous tax periods.
GSTR-2 has to be filed by 15th of the following month.
GSTR-3
 GSTR-3 return form has to be filed by a registered taxpayer with details that are
automatically populated by from GSTR-1 and GSTR-2 returns forms. The taxpayer
has to verify and make modifications, if any. GSTR-3 return form will contain the
following details:
 Details about Input Tax Credit, liability, and cash ledger.
 Details of tax paid under CGST, SGST, and IGST.
 Claim a refund of excess payment or request to carry forward the credit.
GSTR-3 has to be filed by 20th of the following month.
GSTR-4
GSTR-4 return form has to be filed by taxpayers who have opted for the Composition
Scheme. Taxpayers with small business or a turnover of up to Rs.75 lakh can opt for
the Composition Scheme wherein he or she have to pay tax at a fixed rate based on
the type of business. Taxpayers under this scheme will not have input tax credit
facility. GSTR-4 quarterly return form will contain the following details:
 The total value of consolidated supply made during the period of return.
 Details of tax paid.
 Invoice-level purchase information.
GSTR-4 has to be filed by 18th of the following month.
GSTR-5
GSTR-5 return form has to be filed by all registered non-resident taxpayers. This
form will contain the following:
 Name and address of the taxpayer, GSTIN, and period of return.
 Details of outward supplies and inward supplies.
 Details of goods imported, any amendments in goods imported during the
previous tax periods.
 Import of services, amendments in import of services
 Details of credit or debit notes, closing stock of goods, and refund claimed
from cash ledger.
GSTR-5 has to be filed by 20th of the following month.
GSTR-6
GSTR-6 return form has to be filed by all taxpayers who are registered as an Input
Service Distributor. This form will contain the following:
 Name and address of the taxpayer, GSTIN, and period of return.
 Details of input credit distributed.
 Supplies received from registered persons.
 The amount of input credit availed under the current tax period.
 Details of inward supplies will be auto-populated from GSTR-1 and GSTR-5
return forms.
 Details of the receiver of input credit corresponding to his or her GSTIN.
 Details of credit or debit notes.
 Input tax credit received, input tax credit reverted, and input tax credit
distributed as SGST, CGST, and IGST.
GSTR-6 has to be filed by 13th of the following month.
 GSTR-7
GSTR-7 return form has to be filed by all registered taxpayers who are required to
deduct tax at source under the GST rule. This form will contain the following:
 Name and address of the taxpayer, GSTIN, and period of return.
 TDS details and amendments in invoice amount, TDS amount or contract
details.
 TDS liability will be auto-populated. Details of fees for late filing of return and
interest on delayed payment of TDS.
 Refund received from Electronic Cash Ledger will be auto-populated.
GSTR-7 has to be filed by 10th of the following month.
GSTR-8
GSTR-8 return form has to be filed by all e-Commerce operators who are required to
collect tax at source under the GST rule. This form will contain details of supplies
effected and the amount of tax collected under Sub-section (1) of Section 43C of
Model GST Law. Other details include:
 Name and address of the taxpayer, GSTIN, and period of return.
 Details of supplies made to registered taxable person and amendments, if
any.
 Details of supplies made to unregistered persons.
 Details of Tax Collected at Source.
 TDS liability will be auto-populated. Details of fees for late filing of return and
interest on delayed payment of TDS.
GSTR-8 has to be filed by 10th of the following month.
GSTR-9
GSTR-9 return form is filed by normal taxpayers with details of all income and
expenditure for the year. This detail will be regrouped in accordance with the monthly
returns. The taxpayer will have the opportunity to make modifications in the
information provided if required. GSTR-9 has to be filed by 31st December of the
following financial year along with the audited copies of the annual accounts.
GSTR-10
GSTR-10 return form has to be filed by any taxpayer who opts for cancellation
of GST registration. This form will contain the following:
 Application Reference Number (ARN).
 Date of cancellation of GST registration.
 Unique ID of cancellation order.
 Date of cancellation order.
 Details of closing stock including amount of tax payable on closing stock.
GSTR-10 final return form has to be filed within 3 months of the date of cancellation
or date of cancellation order, whichever is later.
GSTR- 11
 GSTR-11 return form has to be filed by everyone who has been issued a Unique
Identity Number (UIN) and claims a refund of the taxes paid on inward supplies. This
form will contain the following details:
 Name of the government entity, UIN, and period of return.
 All inward purchases from GST registered supplier will be auto-populated.
Based on the above mentioned details, the tax refund will be made. GSTR-11 form
has to be filed on 28th of the month, following the month for which supply was
received.

File GST return with GSTN

The Goods and Service Tax Network will store information of all GST registered
sellers and buyers, combine the submitted details, and maintain registers for future
reference. Companies have to file 3 monthly returns every 3 months and one annual
return in a financial year (37 returns in total). GSTN has launched a simple excel
based template to make filing of returns easier for businesses. This excel workbook
can be downloaded from the GST common portal free of charge. Taxpayers can use
this template to collate invoice data on a regular basis. The details of inward and
outward supplies can be uploaded on the GST portal on or before the due date. The
data preparation can be done offline. Only while uploading the prepared file on the
GST portal will the taxpayer need Internet.

Penalty for late filing of returns

A penalty will be levied on the taxpayer in case he/she fails to file the returns on
time. This penalty is called the late fee. As per the GST Law, the late fee is Rs.100
for each day for each Central Goods and Services Tax (CGST) and State Goods and
Services Tax (SGST). Thus, the total fine amount will be Rs.200 per day. However,
this rate is subject to changes which will be announced through notifications. The
maximum amount of fine that can be levied is Rs.5,000. Integrated GST or IGST
does not attract any late fee in case the return filing is delayed. The taxpayer will
also be required to pay an interest at the rate of 18% p.a. in addition to the late fee.
This interest has to be calculated by the taxpayer on the amount of tax that is to be
paid. The time period will be calculated from the day following the filing deadline till
the date when the actual payment is made.

GST Returns FAQs

1. For taxpayers who files returns on a quarterly basis, what are the types
of regular returns that should be used?
For taxpayers who have an aggregate turnover of up to Rs.5 crore in the previous
year, the regular returns that are to be used are either Sugam, Sahaj, or normal
(quarterly) returns.
2. For what reasons can we file Form RET-1 through the SMS mode?
Form RET-1 can be filed through SMS in the case of Nil returns, where supplies
have not been made or received.
3. If documents are left pending by recipients, can amendments be made
in the documents by the supplier?
Suppliers can only make amendments in the documents if the document has been
rejected by the recipient, and not if they have been left pending.
4. Can the period of filing of returns be changed by the taxpayer?
Yes, the period of filing can be changed by the taxpayer once. This can only be
done at the time that the first return of the financial year is filed.
5. In form ANX-1, if the document details are entered into the wrong table,
can it be corrected?
The facility to shift such documents to the correct table is available but is provided
only once the documents are rejected by the recipient.

GSTR 2A : Details, Return Filing, Format

Updated on Jun 05, 2020 - 02:43:24 PM
GSTR 2A is an automatic return generated for a taxpayer from his seller’s
GSTR-1.In this article, we discuss the following topics in detail:

 What is GSTR 2A?

 How is GSTR-2A different from GSTR-2?
 How to file GSTR 2A?
 How can I correct my seller’s mistakes in GSTR 2A?
 What happens if my seller delays in filing GSTR-1?
 Comparison between GSTR – 2A and GSTR – 3B
 Details of GSTR 2A
o Part A
o Part B
o Part C

What is GSTR 2A?

GSTR 2A is a purchase-related tax return that is automatically generated
for each business by the GST portal .
When a seller files his GSTR-1, the information is captured in GSTR 2A  
It takes information of goods and/or services which have been purchased in
a given month from the seller’s GSTR-1.
You are required to verify (and amend) this return before filing in on GST
Portal.
GSTR 2A will be auto-populated from the following returns of the
sellers/counterparty-
 Retur Filed by
n

GSTR 1 Regular registered seller

GSTR-5 Non-resident

GSTR 6 Input Service Distributor

GSTR 7 Person liable to deduct TDS

GSTR 8 Ecommerce

How is GSTR 2A different from GSTR-2?

GSTR 2A is an auto-generated read only document which is for information
purpose only.
GSTR-2 is an official return which must be filed and it will have the same
information as GSTR-2A. But GSTR-2 can be edited.

How to file GSTR-2A?

You don’t have to file GSTR-2A.
GSTR-2A is a read only document with a list of all of the invoices from the
various sellers during the month. You can also download a copy of it.

How can I correct my seller’s mistakes in

GSTR-2A?
GSTR-2A is a read only document. All corrections must be done in GSTR-
2.
What happens if my seller delays in filing
GSTR-1?
If you file your GSTR-2 before your seller files his GSTR-1 then the
information will be auto-populated in the next month.
You will be required to manually fill up all GSTR-2 details and file it.
For example, your seller delays in filing his GSTR-1 return of Sep and files
it after due date on 17th Oct. You manually fill your Sep GSTR-2 return and
file within 15th Oct. The information from his GSTR-1 will appear in your
GSTR-2A of Oct.

Comparison between GSTR – 2A and

GSTR – 3B
Form GSTR – 3B is a monthly summary return filed by the taxpayer by the
20th of the next month. Taxpayers are allowed to take the input tax credit
(ITC) based on the details declared by the taxpayer in Table 4 of Form
GSTR – 3B:

4. Eligible ITC

Details Integrated tax Central tax State/ UT tax Cess

A) ITC available

B) ITC reversed

C) Net ITC available [A-B]

D) INELIGIBLE ITC

GSTR – 2A is an auto-populated form generated in the recipient’s login,

covering all the outward supplies (Form GSTR – 1) declared by his
suppliers.
Matching GSTR – 3B and GSTR – 2A:
When the supplier files GSTR – 1 in any particular month disclosing his
sales, the corresponding details are captured in GSTR – 2A of the
recipient.  
While the filing of Form GSTR – 2 has been kept in abeyance, it is still
important under the GST framework for the taxpayers to reconcile the ITC
claimed in Form GSTR – 3B and Form GSTR – 2A.
GSTR – 3B is a summary return. Hence, the amount of ITC available as
disclosed in Table 4(a) must match with tax details disclosed in Form
GSTR – 2A.  
It is important to reconcile Form GSTR – 3B and Form GSTR – 2A on
account of the following reasons:

 GST authorities have issued notices to a large number of taxpayers

asking them to reconcile the ITC claimed in a self-declared summary
return Form GSTR – 3B and auto-generated Form GSTR – 2A. Such
notices are issued in Form GST ASMT – 10.  The taxpayer would be
required to reply to such notices or pay the differential amount.
 Action has also been taken against evaders claiming ITC on basis of
fake invoices.  
 Reconciliation ensures that credit is being claimed only in respect of
the tax which has been actually paid to the supplier.
 Ensures that no invoices have been missed/ recorded more than
once etc.  
 In case the supplier has not recorded the outward supplies in Form
GSTR – 1, communication can be sent out to the supplier to ensure
that the discrepancies are corrected.
 Errors committed while reporting details in GSTR-1 by suppliers or
GSTR-3B by recipients can be rectified.

Reasons for non-reconciliation of GSTR – 2A and GSTR – 3B:

The details disclosed in Form GSTR – 2A and Form GSTR – 3B may not
reconcile on account of the following reasons:

 Credit of IGST claimed on the import of goods

 Credit of IGST on the import of services
 Credit of GST paid on reverse charge mechanism etc.
 Transitional credit claimed in TRAN – I and TRAN – II.  
 ITC for goods and services received in FY 2017 – 18 but availed in
FY 2018 – 19.
In the cases mentioned above, the figures will not reconcile as no
corresponding Form GSTR – 1 is being filed by the supplier or the ITC is
being claimed at a later date.
Discrepancies in GSTR – 2A and GSTR – 3B:
After considering the situations mentioned above, if any discrepancies are
found in Form GSTR – 1 and GSTR -3B leading to any excess ITC
claimed by the recipient, the same must be paid by the taxpayer along
with interest.
It is, therefore, necessary that this reconcile exercise is done on a regular
basis to ensure that only bonafide input tax credit is claimed.   
Reconciliation at the time of filing of Annual return:
Even at the time of filing an Annual return in Form GSTR – 9, reconciliation
of ITC as per GSTR – 3B and GSTR – 2A is required to be done in Table 6
and Table 8.   

Details of GSTR-2A
There are 7 headings in GSTR-2A format prescribed by the government.  
We have explained each heading along with the details required to be
reported under GSTR-2A.

1. GSTIN – GSTIN of the dealer will reflect here.

2. Name of the Taxpayer – Name of the taxpayer including legal and

trade name

Month, Year – The relevant month and year for which GSTR 2A is being
filed will be mentioned here.

PART A
 3. Inward supplies received from a registered person other than
the supplies attracting reverse charge

Most of the purchases from the sellers will be auto-populated here from
GSTR-1 filed by the seller. It will have details such as type, rate and
amount of GST, eligible ITC and amount of ITC.
However, it will not contain purchases under reverse charge.

4. Inward supplies received from a registered person on which tax

is to be paid on reverse charge

This will contain all purchases and supplies received (from both taxable
and non-taxable persons) for which you will have to GST under reverse
charge.

5. Debit / Credit notes (including amendments thereof) received

during current tax period
This will capture the details of debit notes and credit notes issued by your
sellers during the month. It will also include any changes made to them by
comparing the revised documents with the original documents.

Part B
6. ISD credit (including amendments thereof) received

If you are a branch, then the data under this section will be auto-populated
whenever your head office files the GSTR-6 return for the month. 

PART C
7. TDS and TCS Credit (including amendments thereof) received

TDS Credit Received – This section will only be applicable in case you

engage in specified contracts with specified persons (usually government
bodies).
The receiver (government) will deduct a certain percentage of transaction
value as Tax Deduction at Source.
All information will get auto-populated here from GSTR-7 filed by the
deductor.
TCS Credit Received – This heading is applicable for only online sellers
registered with e-commerce operator.
E-commerce operator is required to collect tax at source at the time of
making payment to such sellers.
This information will again be auto-populated from GSTR-8 of e-commerce
operator.

Note: This GSTR-2A is an auto-generated read only document. It

cannot be filed and so there is no need for any declaration at the end
of the document.