GST Return Filing in Dehradun

What is a GST Return ?

GST Return is required to be filed when a supplier starts business and becomes liable for registration and will be required  to Quarterly file a return called GSTR 1 by a Taxable Person having a Turnover up to 1.5 Crore in the Quarter. Further there are certain regular returns which are required to be furnished GSTR 2 under section 38 i.e.by 20th Of the Month. In addition to the above mentioned returns Annual Return is also required to be submitted Reconciliation Statement under Form GSTR 9C. Every Registered Person needs to get its account audited. Annual Return will be deemed to have been furnished if turnover is less than 2 crores.

Return to be filed by Composition Dealer :

Composition Dealer has to file CMP 08 and had to make Quarterly payment till 18th of the month succeeding Return in Form GSTR 9A.

How to file return in GST Portal ?

Step 1 : Log in GST portal 

Step 2 : Based on state code and PAN GSTIN is generated

Step 3 : Invoices are required to be uploaded and Invoice Reference number is generated.

Step 4 : After the above procedure monthly return including inward and outward return is to be filed.

GST Returns and their Type :

There are various types of returns which are required to be  filed by the registered persons as per their nature of registration .

What is GSTR 1 ?

GSTR 1 is the monthly statement of outward supplies of Goods and Services.

What is GSTR 2 ?

GSTR 2 is the monthly statement of Inward Supplies of Goods or services.

What is GSTR 3 ?

GSTR 3 is the monthly return for a normal Taxpayer to be filed by the Registered person.

What is GSTR 4  ?

GSTR 4 is a Quarterly return to be filed by a Taxable person opting for composition levy.

What is GRTR 5 ?

GSTR 5 is a monthly return to be filed monthly by a non-resident Taxpayer.

What is the website for filing GST Return Online ?

The return filing website is www.gst.gov.in.

Documents required to file GST return :

1. GSTIN.
2. Invoice.
3. Name of place where supply is being made.
4. Rate of GST.
5. IGST Amount.
6. CGST Amount.
7. SGST Amount.
8. GST on which Reverse Charge Mechanism is applicable.
9. Serial Number of Invoice.

Contents of a valid Tax Invoice to be filled in the GST return :

1.   Name of Supplier.
2.   Name of Recipient.
3.   Date of Supply.
4.   Place of Supply
5.   CGST, SGST rate and in case of IGST,  IGST rate.
6.   Amount of Supply made.
7.   Amount of GST.

Is Nil return to be filed ?

Sometimes supply is not made in a particular month hence in that month nil return is required to be filed.

Penalty or consequences of not filing the return :

If the return is not filed within the due date specified in the Act then a penalty of Rs. 100 per day from the due date of filing the return is to be paid as fine.