Introduction

One of the key aspects of the GST era is that most of the indirect taxes - for which returns had to be filed separately
for various businesses - have been subsumed. Today, irrespective of whether one is a trader, manufacturer, reseller or
service provider, one needs to file GST returns online, in the prescribed formats.

Under GST, there are 19 GST return forms, which tax payers can use to file GST returns online. All these forms are
required to be e-filed as per the GST return filing process laid down in the GST return rules section of the GST Act.
The details of each of these GST return formats, along with details of applicability and periodicity, are as follows -

GST Returns Forms - At a Glance

Category GST Return Frequency Due Date Details to be Furnished
Types

Regular Dealer Form GSTR-1 Monthly 10th of succeeding Furnish details of outward
month supplies of taxable goods
and/or services affected
Form GSTR-2A Monthly On 11th of succeeding Auto-populated details of
Month inward supplies made
available to the recipient on
the basis of Form GSTR-1
furnished by the supplier
Form GSTR-2 Monthly 15th of succeeding Details of inward supplies of
month taxable goods and/or
services for claiming
the input tax credit. Addition
(Claims) or modification in
Form GSTR-2A should be
submitted in Form GSTR-2.
Form GSTR-1A Monthly 17th of succeeding Details of outward supplies
month as added, corrected or
deleted by the recipient in
Form GSTR-2 will be made
available to the supplier
Form GSTR-3 Monthly 20th of succeeding Monthly return on the basis
month of finalization of details of
outward supplies and inward
supplies along with the
payment of the amount of
tax
Form GST MIS- Monthly — Communication of
1 acceptance, discrepancy or
duplication of input tax
credit claim
Form GSTR-3A — 15 Days from Default Notice to a registered taxable
person who fails to furnish
returns
Form GSTR-9 Annually 31st Dec of next fiscal Annual Return – furnish the
details of ITC availed and
GST paid which includes
local, interstate and
import/exports

Composite Tax Payer Form GSTR-4A Quarterly — Details of inward supplies

made available to the
recipient registered under
Category GST Return Frequency Due Date Details to be Furnished
Types
composition scheme on the
basis of Form GSTR-1
furnished by the supplier
Form GSTR-4 Quarterly 18th of succeeding Furnish all outward supply
month of goods and services. This
includes auto-populated
details from Form GSTR-
4A, tax payable and payment
of tax.
Form GSTR-9A Annual 31st Dec of next fiscal Furnish the consolidated
details of quarterly returns
filed along with tax payment
details.

Foreign Non-Resident Form GSTR-5 Monthly 20th of succeeding Furnish details of imports,
Taxpayer month or within 7 days outward supplies, ITC
after the expiry of the availed, tax paid, and closing
registration stock

Persons providing online Form GSTR-5
information and database
access or retrieval services
Monthly 20th of succeeding Details of outward supplies
month of online information and
database access or retrieval
services by a person located
outside India made to non-
taxable persons in India

Input Service Distributor Form GSTR-6A Monthly 0n 11th of succeeding Details of inward supplies
month made available to the ISD
recipient on the basis of
Form GSTR-1 furnished by
the supplier
Form GSTR-6 Monthly 13th of succeeding Furnish the details of input
month credit distributed

Tax Deductor Form GSTR-7 Monthly 10th of succeeding Furnish the details of TDS
month deducted
Form GSTR-7A Monthly TDS certificate to be TDS Certificate – capture
made available for details of value on which
download TDS is deducted and deposit
on TDS deducted into
appropriate Govt.

E-commerce Form GSTR-8 Monthly 10th of succeeding Details of supplies effected

month through e-commerce
operator and the amount of
tax collected on supplies
Form GSTR-9B Annually 31st Dec of next fiscal An annual statement
containing the details of
outward supplies of goods or
services or both effected
through an e-commerce
operator, including the
supplies of goods or services
or both returned and the
amount collected under
Category GST Return Frequency Due Date Details to be Furnished
Types

Aggregate Turnover Form GSTR-9C Annually Annual, 31st Dec of Reconciliation Statement –
Exceeds INR 2 Crores next fiscal audited annual accounts and
a reconciliation statement,
duly certified.

Final Return Form GSTR-10 Monthly Within 3 months from Furnish details of inputs and
(for taxable persons whose the date of cancellation capital goods held, tax paid
registration has been of registration or date and payable.
surrendered or cancelled) of cancellation Order,
whichever is later

Specialised agency of the Form GSTR-11 Monthly 28th of succeeding Details of inward supplies to
United Nations month be furnished by a person
Organisation or any having UIN
multilateral Financial
Institution and notified
United Nations Bodies,
Consulate or Embassy of
foreign countries

Types of GST returns - All in one place

The GST law has prescribed the following number of returns. And these returns are prescribed with the due date of
filing with its provisions laid in CGST Act 2017

S.No Form No. Title of GST return Form

1 GSTR -1 Details of outward supply of goods or services to be filed
monthly or quarterly.

 A registered taxable person shall furnish electronic

statement of the details of outward supplies of
goods and services for the tax period on or before
the 10th of succeeding tax period.

 And shall include details of invoice, debit

notes, credit notes and revised invoices issued
during the tax period.

2 GSTR 3B Monthly return containing details of taxes collected on

3 GSTR 4
outward supplies and details of taxes paid on input
supplies. (No invoice level details) Note: The return is to
be filed even if there is no business activity for any period
under tax (Nil return in such cases)
Return for the composite dealer (Quarterly):

 It is a GST Return that has to be filed by

a Composition Dealer.

 With the recent changes, it periodicity of filing has

been changed to Annual
4 GST CMP-08 Quarterly self-assessed statement-cum-payment by
composition dealers.
5 GSTR 5 Goods and Services Tax Return of non-resident taxable
person:
This return will contain all business details for non-resident
(NR) including the details of sales & purchases.
6 GSTR 5A Particulars of supplies of online information and
database access or retrieval services by a person located
outside India to a non-taxable person in India.
GSTR 5A return is to be filed within 20th day of the
succeeding month. Note: The return is to be filed even if
there is no business activity for any period under tax (Nil
return in such cases)
7 GSTR 6 Return for input service distributors:
This return contains the details of ITC received by an Input
Service Distributor and distribution of ITC. GSTR 6 is to
be filed before13th of next month.
8 GSTR 6A Detail of supplies auto drafted from GSTR 1 and GSTR 5
to Input service distributor:
GSTR 6A is a system generated ‘draft’ Statement of
Inward Supplies for a Receiver Taxpayer for the return
filed by Input service distributor in GSTR 6 for the same
tax period.
9 GSTR 7 Return for tax deducted at source :

 GSTR 7 is a return to be filed by the persons who

are required to deduct TDS (Tax deducted at
source) under GST
 It contains the details of TDS deducted, TDS
liability payable and paid, TDS refund claimed if
any etc.,
 The return has to be filed on 10th of the following
month

10 GSTR 8 Particulars of tax collection at source :

 GSTR 8 is a return to be filed by the e-commerce

operators who are required to deduct TCS (Tax
collected at source) under GST.
 GSTR 8 contains the details of supplies effected
through an e-commerce platform and the amount
of TCS collected on such supplies.
 GSTR 8 filing for a month is due on 10th of the
following month.

11 GSTR 9 Annual Return :

 GSTR 9 is an annual return to be filed once in a

year by the registered taxpayers under GST
including those registered under composition levy
scheme (GSTR 9A) and those engaged in the
supply of goods of suppliers on electronic
commerce platform. (GSTR 9B)

 It consists of details regarding the supplies made

and received during the year under different tax
heads i.e. CGST, SGST and IGST.
  It consolidates the information furnished in the
monthly/quarterly returns during the year.

 Currently, it is optional for taxpayers having a

turnover up to 2crores

12 GSTR 9C Return of registered person whose annual turnover

exceeds ₹ 2 Crore whose a/c is under audit :

 GSTR 9C is a statement of reconciliation between:

 The Annual returns in GSTR 9 filed for an FY,
first being 2017-18 and
 The figures as per Audited Annual Financial
Statements of the taxpayer.
 It is certified by the CA. It is said to be a similar
return to that of a tax audit report furnished under
the Income-tax act.

13 GSTR 11 Inward supply of person having Unique Identity

Number:
It is a return to be filed by the persons who have been
issued a Unique Identity Number (UIN) in order to get
a refund under GST for the goods and services purchased
by them in India.

New GST return forms

In this article, we will understand the different types of new and simplified GST return forms which are approved by
the GST Council.

As illustrated above, broadly the new GST returns are classified into quarterly returns and Monthly returns. Again, the
quarterly returns are further classified into Form GSTR Sahaj, Form GSTR Sugam and GSTR quarterly.
Worried! Because there are too many GST Returns forms to be filed?

No need to worry! You are not required to file all the forms illustrated above. Just like selecting the right size which
fits you, you need to select one of the simplified GST return forms which suit your business profile.

Let us understand each of the simplified GST return forms in detailed.

Quarterly returns
The Registered businesses with the turnover up to 5 Cr in the previous financial year are allowed to opt for filing
quarterly returns. However, the payment needs to be made on monthly basis and it will be a self-assessed basis. The
input tax credit will be available only to the extent of invoices uploaded by the supplier. The quarterly returns will not
have a concept of claiming ITC on missing invoices which are not uploaded by the supplier.

As illustrated above, quarterly returns consist of three different GST return forms which business can choose based on
their profile.

Let us understand the different type of quarterly GST returns forms

Sahaj return
The businesses who often purchase only from the domestic market (within India) and their 100 % outward supplies
are made to end consumers and unregistered business, known as B2C supplies can opt for GST return Form Sahaj.

The details of outward supplies are required to be captured at a summary level with a break-up of tax rate and place of
supply. The details of ITC from inward supplies annexure which gets auto-populated based on the invoices uploaded
by the supplier.

Businesses opting Sahaj should file quarterly return form known as “Form RET-2’

Sugam return
The Form GSTR Sugam can be opted by the businesses who supply to both B2B as well as B2C. This implies that
businesses who make outward supplies to registered businesses (B2B), as well as end consumers or unregistered
business (B2B), can opt for Sugam

The details of B2B supplies need to be captured at the invoice level in outward supplies annexure from where the
details will be auto-populated to Form GSTR Sugam. The details of B2C supplies should be reported at a summary
level in Sugam returns. Similar to Sahaj, the details of ITC will be auto-populated from inward supplies annexure
based on the invoices uploaded by the supplier.

Businesses opting Sugam should file quarterly return form known as “Form RET-3’

Quarterly return
If you are business engaged in making exports including SEZ, B2B and B2C, you need to choose GST quarterly
return form. The format of the quarterly form will be similar to monthly return form applicable to large taxpayers.

The details of B2B supplies along with exports need to be captured at the invoice level in outward supplies annexure
from which the details will be auto-populated to Quarterly return form. The details B2C supplies should be reported
at a summary level.

Here, the business will be allowed to claim ITC on missing invoices which are not uploaded by the supplier. The
return filing process is similar to monthly return and will be filing return in Form RET-1

Monthly return
The Registered businesses with the turnover exceeding 5 Cr in the previous financial year should file the monthly
return along with payment of tax. Here, the businesses are required to upload all the B2B invoices which in turn gets
auto-populated in outward supplies annexure which inturn gets auto-captured in your monthly return.

ITC will be available on the invoices uploaded by the supplier with an option to claim and report the missing invoices
which are not uploaded by the supplier. The monthly return along with the payment needs to be filed by 20th of the
subsequent month.

The return form to be used for filing the monthly return is Form RET-01

Conclusion
The new and simplified GST return forms are designed keeping in mind the diversity of businesses operating in the
country. The simplification in new GST return filing will be possible only when you chose the right type of new GST
return suitable to your business. Therefore, it is utmost important for a business to carefully assess their vendors, type
of supplies, customers etc. and chose the return which will simplify the compliance.

What is Sugam GST returns?

Sugam is a new GST return for small taxpayers whose aggregate turnover in the financial year does not exceed 5
Crores and their outward supplies consist of B2B as well as B2C. Businesses opting Sugam GST returns will be
allowed to make outward supplies to end consumers, unregistered business and business registered under GST.

Applicability of Sugam return

To opt Sugam return under GST, you need to satisfy the below conditions.

 The aggregate turnover in the previous financial years is up to 5 crores

 You are engaged in making B2B supplies (Unregistered business and end consumers) and B2B supplies
(supplies to business registered under GST)

Periodicity of filing Sugam return

The periodicity of Sugam return filing is on a quarterly basis with a monthly payment of tax. For businesses opting
Sugam GST return, the due date to file a quarterly return is 25th of the subsequent month following the quarter-end.

The due date for filing Sugam GST returns is given below

Due Date to File Sugam GST Return

Filing Period Due Data
April -June 25th July
July – September 25th October
October- December 25th January
January-March 25th April

Due date for payment of tax

Though the return filing periodicity is quarterly, businesses opting Sugam return are required to make the monthly
payment.

The tax payment is on the self-assessed basis and the payment declaration challan known as Form GST PMT -08
should be used to remit the payment. The due date to remit the monthly payment is 20 th of the subsequent month.
Like Sahaj return, the self-assessed payment is required only for 1st and 2nd month of the and for 3rd month, payment
with all adjustments should be made along with the returns.

Let’s understand with an example.

For April to June quarter, the taxpayer needs to remit the tax of April by 20th May and May’s tax by 20th June. For
June, you need to pay tax along with first 2 months adjustment (if any) with main Sugam returns.

Difference between Sahaj and Sugam GST returns

While both the returns are quarterly and applicable for small taxpayers, basis the supplies nature it supports, these 2
differs. Sahaj as a small taxpayer return supports only B2C supplies whereas Sugam supports B2C as well as B2B
supplies.

In other words, Sahaj return is suitable for businesses who are engaged in making only B2C outward supplies. On the
other hand, Sugam is suitable for a business who make both B2C as well as B2B supplies.

Types of supplies allowed under Sugam returns

The following table gives the list of supplies allowed and disallowed under Sugam GST returns.

Type of Outward Supplies Allowed (Yes) / Disallowed (No)

B2B transactions Yes
B2C transactions Yes
Exports No
SEZ units/developers No
Deemed Exports No
Outward Supply to e-Commerce No
Operators
Nil Rated, Exempted or Non - GST Yes
Inward supplies attracting RCM Yes
Import of goods/services No
Import of Goods from SEZ No
Sugam return filing process
The Sugam GST returns consists of one main return, to be filed on a quarterly basis supported by two main annexures.
Form GST RET-3 is the return form to be used to file Sugam returns supported by the annexures.

The details of return forms and annexures to be used for filling Sugam return is given below.

Form Description Action

Form GST ANX- I Form GST ANX-1 is an You need to upload details of
annexure of outward supplies outward supplies along with
and inward supplies attracting purchases attracting reverse
reverse charge. charge in FORM GST ANX -
1
Form GST ANX - II It’s an annexure containing Form GST ANX-II is an
details of auto-drafted inward auto-populated annexure
supplies. containing the details
document uploaded by your
supplier on a real-time basis.

Here you can either accept,

modify or reject the invoice
uploaded by your counterpart
 (seller) for confirming the
ITC.
Form RET-3 Form RET-3 is a quarterly Businesses need to file the
return applicable for business monthly return by 25th of the
opting Sugam returns (Up to 5 subsequent month following
Crores) the quarter-end

The key point which businesses should take note is that the option to avail input tax credit on the missing invoices
(invoices not uploaded by the supplier) is not available in Sugam returns. This implies that businesses will be allowed
to avail the ITC to the extent of the invoices auto-populated in Form GST ANX-II.

However, the option to claim ITC on a provisional basis on the missing invoice is available for taxpayers opting
monthly return and quarterly normal return using Form GST RET-1.

Format of Sugam returns – Form GST RET - 03

The Sugam form RET - 03 contains the details of supplies (both inward and outward) declared through Form GST
ANX - 1 and GST ANX – 2. This is the main return form which auto-populates the information of supplies from the
first two annexure forms. The supplier (taxpayer) needs to complete the remaining details and calculate their tax
liability.

To summarize the Sugam return format (Form GST RET-3), it contains the summary level details of outward supplies,
inward supplies and adjustments related to it. The Sugam return format consists of the following details:

 Outward supplies
 Inward supplies attracting reverse charge
 Debit/credit notes
 Advanced received
 Total tax liability
 Inward supplies for claiming ITC
 Net ITC available
 Amount of TDS/TCS credit received (Transition / Switchover)
 Interest and late fee (if any) and
 Final payable tax along with details of tax payment and
 Refund claimed from the ledger.

What is GSTR-1?
Form GSTR-1 is a return statement in which a regular dealer needs to capture all the outward supplies made during
the month or a quarter. In simple words, GSTR-1 is a return in which details of sales and other outward supplies needs
to be captured.

While GSTR-3B is a monthly self-assessed return, you need to file GSTR-1 with outward supplies details that
substantiate the liability declared in GSTR-3B.

GSTR-1 due date

The due dates for GSTR-1 are based on the turnover. Basis the business turnover, GSTR-1 returns needs to be filed
either on the monthly or quarterly basis.
Businesses with turnover of up to INR 1.5 crore will be allowed to file quarterly returns, other businesses with a
turnover of above INR 1.5 crore must file monthly returns.

Here are the due dates to file GSTR-1

GSTR-1 Due Date

GSTR-1 return filing frequency Due date
Monthly GSTR-1 11th of Subsequent month
Quarterly GSTR-1 Last of the date of the month following the end of
the quarter
GSTR-1 Form and Format
Form GSTR-1 is a statement in which a regular dealer needs to capture all the outward supplies made during the
month. Broadly, the GSTR 1 format requires - all the outward supplies made to registered businesses (B2B) to be
captured at invoice level, and supplies made to unregistered business or end consumers to be captured at a rate-wise
level. However, in certain exceptional scenarios, even B2C transactions are required to be captured at the invoice
level.

Form GSTR-1 contains 13 tables in which the outward supplies details needs to be captured. Based on the nature of
business and the nature of supplies effected during the month, only the relevant tables are applicable, not all. The
GSTR-1 format in GST portal is as follows:
How to file GSTR-1 form?
The GSTR-1 form consists of the following tables in which the details of outward supplies need to be furnished by the
registered businesses.

 Table 1, 2 & 3: Details of GSTIN and aggregate turnover in the preceding year.
 Table 4: Taxable outward supplies made to registered persons (including UIN-holders) other than zero-rated
supplies and deemed exports.
 Table 5: Taxable outward inter-State supplies to un-registered persons where the invoice value is more than
INR 2.5 Lakh.
 Table 6: Details of zero rate supplies and deemed exports.
 Table 7: Details of taxable supplies (net of debit notes and credit notes) to unregistered persons other than the
supplies covered in table 5.
 Table 8: Details of nil rated, exempted and non-GST outward supplies.
 Table 9: Details of debit notes, credit notes, refund vouchers issued during the current period and any
amendments to taxable outward supply details furnished in the GSTR-1 returns for earlier tax periods in table
4, 5 & 6.
 Table 10: Details of debit note and credit note issued to unregistered person.
 Table 11: Details of advances received/advance adjusted in the current tax period or amendments of
information furnished in the earlier tax period.
 Table 12: HSN-wise summary of outward supplies.
 Table 13: Documents issued during the tax period.

Conclusion
Broadly, details required to be captured in the GSTR-1 format are either invoice-wise, rate-wise, or state-wise details
of outward supplies made during the month. If the GSTR 1 returns are not filed in time, it will have an impact on the
creditability of one's business. Subsequently, it will also impact one's customers since ITC depends on supplier
compliance.
What is GSTR 2A?
GSTR 2A is a self-generated statement where visibility of all incoming supplies made by your supplier in GSTR 1 has
been made available to recipients. The details will be made available on the submission of returns in the portal. Apart
from the details of GSTR 1, details operator from GSTR 5 (supplied by non-resident taxable person), GSTR 6 (ISD),
GSTR 7 (TDS Deduction) and GSTR 8 (collected by TCS e-commerce) will be self- generated.

GSTR 2A Download
There are two ways by which a registered taxable person can view the data generated by GSTR 2A return.

The details can directly be viewed on the GST portal by making a login and accessing the return filing segment which
stacks in other returns of the taxable person or can download GSTR 2A file and view it in the offline utility tool.

Note: In the form GSTR 2A, invoice / records up to 500 for a table/section can be seen online if the invoice is more
than 500, the common portal will create a GSTR 2A file and the registered taxable person shall view these details of
the invoice in the offline utility tool available on the Goods and Services Tax Portal.

Difference between GSTR 2 and GSTR 2A

Unlike form GSTR 1, businesses need to upload all the details of the external supply, GSTR 2 does not require you to
declare all the details of the incoming supply. Most descriptions in GSTR 2 are auto-populated, based on the outward
supply declared by your suppliers in your returns.

Note: As per the GST Council Meeting, filing of GSTR-2 and GSTR-3 is suspended.

The auto-populated statement available in GSTR 2A will also be available in GSTR 2. In other words, GSTR 2A will
be an exact copy of GSTR 2, in which your suppliers will have the details declared in GSTR 1. Therefore, you do not
need to upload all the details of the incoming supply, instead, you need to co-find details of the available inward
supply in GSTR 2A with the books of your accounts and accordingly, the invoices, additions to be made available in
GSTR 2.

The deleted statistics in GSTR 2A Form is not required to be entered, as it is simply a read-only document that
provides the convenience of viewing all invoices uploaded by your suppliers. Therefore, any action on the details of
available supplies available in GSTR 2A is required to be done in GSTR 2.

GSTR 2A Due-date
GSTR 2A means a statement of Input Tax credit and you need not have to file GSTR 2A legally. Thereby there is no
such thing as GSTR 2A due date of filing.

GSTR 2A Reconciliation
 First Step in GSTR 2A reconciliation process: Downloading GSTR 2A


o Login into the GST portal > Click on Return Dashboard

o Select the return period

o In returns segment click on Auto Drafted GSTR 2A

o Click on Download link here (Note: You'll find the new option to Download as Excel)
 o Click on Generate Excel File after which one have to Wait for 20 minutes to Generate the file

o After the lapse of twenty minutes, click on Generate and Click on “Click Here to Download Excel”

 Second step in GSTR 2A reconciliation process: Upload the downloaded GSTR 2A in Tally.ERP 9

Open Tally.ERP 9. Go to GSTR 2 Report. Load GSTR 2A into Tally.ERP 9. Tally.ERP 9 will show you the details of
invoices which are either –


o Fully Matched

o Partially Matched: This may be due to partial match between invoices available in the books with
invoices available on the GST portal.

o Available only in Books: This can happen if your supplier has not uploaded some invoices.

o Available only in Portal: This can happen if you have not recorded the transaction in your books, but
your supplier has uploaded the same.

 Final step in GSTR 2A reconciliation process: Taking action on mismatched invoices

The registered taxable person can take action on the invoices which are mismatched, available only in books
and available only in the portal by checking with your suppliers or correcting/recording respective purchase
invoices in your books.

Introduction GSTR 3B
On the 18th of June, 2017, the GST Council in its 17th meeting decided to extend the timeline for an invoice – wise
return filing in Form GSTR 1 and Form GSTR 2 for the first two months of the GST era. The move was made to
provide relief to businesses, and to smoothen the roll-out of GST across the country. As per this decision, businesses
will need to file a much simplified GSTR 3B returns, by declaring the summary of their inward and outward supplies
for the months of July and August. However the invoice – wise details for both months, also do need to be filed, but at
a later date.

As per the latest GST council notifications, GSTR 3B filing has been extended till March 2018, and it will continue to
be filed by the 20th of the next month.

Revised GST Returns Filing Due Dates

Month GSTR-3B

December 2017 20th January 2018

January 2017 20th February 2018

February 2017 20th March 2018

 March 2018 20th April 2018

How to go about filing Form GSTR 3B?

Form GSTR-3B consists of 6 tables in all, each requiring a specific detail. The GSTR-3B format is as follows:

Table 1: Details of outward supplies and inward supplies liable to

reverse charge
In this table one needs to capture the total taxable value (both intrastate as well as interstate) along with the tax
applicable (CGST, SGST / UTGST, IGST & Cess) of the following supplies:

 Outward Taxable Supplies other than Zero Rate, Nil Rate and Exempted
 Outward Taxable Supplies (Zero Rated)
 Outward Supplies towards Nil Rated and Exempted
 Inward Supplies liable to be paid on reverse charge basis
 Non-GST Outward Supplies

Table 2: Details of Interstate supplies made to unregistered persons,

composition dealers and UIN holders
In this table one needs to capture the place of supply, total taxable value and the IGST applicable for all interstate
supplies made to the following entities:

 Interstate supplies made to Unregistered Persons

 Interstate supplies made to Composition Dealers
 Interstate supplies made to UIN Holders

Table 3: Details of eligible Input Tax Credit

In this table, one needs to capture the following details:

 ITC Available: On inward supplies on which the ITC was availed, such as Import of Goods or Services,
supplies liable to fetch reverse charge, supplies from ISD, and other inward supplies, as applicable.
 ITC Reversed: On the usage of inputs/input services/capital goods used for a non-business purpose, or partly
used for exempt supplies. Also, if the depreciation is claimed on the tax component of capital goods, plant and
machinery - then the ITC will not be allowed. Such reversals need to be captured in this table.
 Eligible ITC: Calculated by deducting ITC Reversed from ITC Available.
 Ineligible ITC: Details of GST paid on inward supplies listed in the negative list, which are not eligible to
fetch input tax credit.

Table 4: Details of exempt, nil-rated and non-GST inward supplies

In this table one needs to capture the details of interstate and intrastate supplies for the following:

 Supplies from composition dealers, exempt and nil-rated inward supplies

 Non-GST inward supplies

Table 5: Payment of Tax

In this table, one needs to declare the self-ascertained tax payable. The tax payable will emerge from the following
details:

 Tax paid through ITC (CGST, SGST / UTGST, IGST & Cess)
 Tax paid TDS / TCS
 Tax / Cess paid in Cash
 Interest & Late Fees
Table 6: TDS / TCS Credit
In this table, one needs to capture the details of TDS and TCS, for CGST, SGST / UTGST & IGST. However, as a
business, these will not be that crucial at the moment, as these provisions are deferred from the initial rollout of GST,
and are not applicable, till notified further.

In conclusion, GSTR 3B returns are bound to be a big relief for businesses across the country. However, one needs to
gear up for the month of September, which is bound to be a heavy return filing month.

Click here to view the tables and understand the GSTR-3B format.

Recent changes in GSTR 3B

At the 26th GST Council meeting, it was decided to continue GSTR 3B till June 2018. In short, summary GSTR 3B
returns are here to stay for the time being, till we hear more from the GST Council on the simplified GST return filing
process.

Payment of Tax
Earlier, a taxpayer was required to submit the return, in order to ascertain the tax liability amount against his name.
Also, once the return was submitted, no changes were allowed. However, the entire details - the current balance of
input tax credit i.e. ITC, the current balance of cash registers, tax head wise liability, suggested the best way to utilise
ITC and the amount of tax liability to be paid in cash or credit - will be displayed in a single table view, before the
return is submitted. Thus it will now be much easier for all taxpayers to keep track of the input tax credit, and compute
the pending tax liability to be paid for.

Generation of Challan
Earlier, a taxpayer was required to manually fill in the input tax credit utilization amount, as well as the amount to be
paid in cash, and then generate the challan for the same. However, he has an option to edit the ITC amount to be
utilized and not to consider the credit utilisation amount, which is auto-generated and suggested by the system. Once
the ITC utilisation is changed by the tax payer, the amount required to be paid gets automatically changed. In other
words, the tax payment challan can now be auto-generated, with the click of a button, after offsetting the input tax
credit available in the credit ledger.

One of the biggest advantages of this change is, that the earlier scenario of taxpayers putting incorrect tax amount the
incorrect tax head, while filling up challan manually, will completely be eliminated.

Facility for downloading Draft Return

Now, a new feature of downloading a draft return at any stage of the return filing process has been provided, so that
the tax payer can verify the saved details in offline mode.

Tax Amount getting Auto-filled

Now, a taxpayer needs to fill in either the CGST amount or the SGST/UTGST amount. Based on what he feeds in, the
other taxes will get auto-populated.

In addition to these 4 changes listed above, the GSTN has strived to make the process easier, by providing detailed
user manuals with the step-by-step method of the GSTR 3B return filing process, which can now be used by
businesses in case of any doubt or query.
What is GSTR - 4?
Originally, Form GSTR-4 was a quarterly return form for those taxpayers who have opted to go for the GST
Composition Scheme in the new indirect tax regime. In the latest GST council meeting, the periodicity of GSTR-4 is
changed to annually.

All business who have opted composition scheme will be filing Form GST CMP-08 applicable from April.2019 for
the financial year 2019-20. Form GST CMP 08 is a self-assessed return-cum challan to be filed quarterly. For the
period prior to April.2019, GSTR-4 as a quarterly return will be applicable.

Under the GST composition scheme, taxpayers will be required to file one only return in every three months (quarter)
rather than multiple returns in every month as is the case for a regular dealer.

However, not all businesses will be eligible to register under the GST composition scheme - only those business
entities, for whom the annual turnover is below INR 1.5 Crore and who also fulfil other specified criteria can be
entitled to register under the Composition Scheme.

One of the key points to be noted here is, that dealers under the composition scheme will be required to pay taxes at
fixed rates, without availing input tax credit facility.

Who should do GSTR - 4 filing?

Any taxpayer opting for the Composition Scheme is required to do GSTR-4 filing, except for:

 Non-resident Taxable Person

 Taxpayers liable to collect TCS
 Input Service Distributors
 Taxpayers liable to deduct TDS
 Compounding taxable person
 Suppliers of OIDAR (Online Information and Database Access or Retrieval)

When is the GSTR - 4 last date?

The due date for filing GSTR 4 was 18th of the month after the end of the quarter. Now GSTR-4 being made
annually, it should be filed by 30th April for every financial year by the composition dealers.

On a quarterly basis, Form GST CMP-08 needs to be filed by 18th of the month after the end of the quarter.

What if GSTR - 4 filing is not done?

A penalty of INR 200 per day is levied, up to a maximum penalty of INR 5,000 if GSTR-4 is not filed.

How to revise GSTR - 4?

GSTR-4 cannot be revised after filing on the GSTN Portal.

GSTR - 4 Format
In the GSTR-4 form, the taxpayer will be required to show the total value of supplies made in a specific period and tax
paid at the composition rate. Earlier, the taxpayers were required to insert invoice- level purchase details for the
purchases from normal taxpayers, which will be automatically updated via the GSTR-4A form, generated from the
supply invoices uploaded by the opposite party in GSTR-1. Following the concerns raised by the taxpayers, GSTR-4A
was suspended.

Now, CMP-08 needs to be filed quarterly and GSTR-4 annually.

How to file GSTR - 4
With GSTR-4 being made as an annual return, it expected that the form will be simplified and new provisions as
required for annual return will be incorporated.

The below section will guide you with the details based on the current GSTR-4 Format. The GSTR-4 return form is
divided into the following 13 sections, but it is not necessary to fill all these sections:

 GSTIN: The taxpayer’s GSTIN will be auto-populated at the time of GSTR-4 return filing

 Name of the Taxable Person: The taxpayer’s name will also be auto-populated at the time of logging into the
common GST Portal

 Aggregate Turnover: In this section, the taxpayer has to furnish details of the previous year’s aggregate
turnover, and the aggregate turnover for the period of April-June, 2017 (for the first GSTR-4 filing). These
fields will be auto-populated for the returns of October to December period.

 Inward Supplies including supplies on which tax is to be paid on reverse charge: All purchases or inward
supplies made by a business needs to be mentioned here, including:
o Inward Supplies from Unregistered Persons
o Inward Supplies from Registered Supplier (Attracting Reverse Charge)
o Inward Supplies from Registered Supplier (Other than Reverse Charge)
o Import of Services (subject to Reverse Charge)

 Amendments to details of inward supplies furnished in return for earlier tax periods in Table 4
(including Debit Note/Credit Notes and their subsequent amendments): Any change in the details of
inward supplies for earlier tax periods can be made here. The details of an invoice which needs to be corrected
like invoice amount, amount of tax, etc. should be mentioned in this table. Also, a Debit Note or a Credit Note
issued by the taxpayer has to be entered here. It will include amendment information mentioned in earlier tax
periods and also original amended of debit or credit note received, rate- wise.

 Tax on outward supplies made (net of advance and goods returned): All sales made by composition
dealer need to be entered in this table. The total value of all the bills of supply raised during the quarter has to
be entered in the turnover field. The GST amount has to be segregated into CGST and SGST/UTGST. Under
this section, one will need to provide the details of outward supplies which includes advance and net of goods
returned during the current tax period.

 Amendments in Outwards Supply details furnished in returns for earlier tax periods in Table
No.6: Any change to be made to details of sales provided in previous returns is required to be stated here
along with original details. Under this section, one will be able to rectify the incorrect details provided in
Table 6 in previous returns.

 Consolidated Statement of Advances paid/Adjusted on Account of Receipt of Supply: All advances paid
for reverse charge supplies have to be specified here. Also, all advances paid on which tax was paid in the
earlier period but invoice is received in the current period should be entered in Table 8. This amount will be
reduced from the total tax liability. All amendments to be made to advances mentioned in the previous
period’s return should also be entered.

 TDS Credit received: Any TDS deducted by the supplier while making payment to the composition dealer
has to be entered in this table. GSTIN of the deductor, Gross Invoice value and the TDS amount should be
mentioned here.

 Tax payable and paid: Total tax liability and the tax paid has to be specified in this table. IGST, CGST,
SGST/UTGST and Cess have to be separately mentioned here.

 Interest, Late Fee payable and paid Interest and late fees payable for late filing or late payment of GST
have to be mentioned here, including details of payment actually made.
  Refund claimed from Electronic cash ledger: Any refund of excess taxes paid can be claimed here. The
refund has to be further segregated into tax, interest, penalty, fees, and others. If in case the tax liability of the
composition dealer is below than the TDS deducted, one can get a refund of balancing amount. The amount
which is available for refund will be auto-filled under this section.

 Debit entries in cash ledger for tax/ interest payment (to be populated after payment of tax and
submission of return): All GST payments made in cash reflect here. The payments have to be further
segregated into tax paid through cash, interest paid and late fees paid.

Once all these details are filled in the sign off with a declaration that all information has been supplied and is correct.
In addition, the GST Portal is also available with a GSTR-4 offline tool based on excel worksheets, for ease of GSTR-
4 filing.

What is GSTR - 5?
The GSTR-5 form is a monthly return form required to be furnished by every registered non-resident taxable person at
the GST Portal. Non-resident taxable persons are those suppliers, who do not have a business establishment in India
and have come to India for a short period of time to make supplies.

When is the GSTR - 5 last date?

Before we understand when is the GSTR - 5 due date, we need to understand the concept of registration for the non-
resident foreign taxable person.

Under Section 27 of the GST rules, a special certificate of registration is issued to a non-resident taxable person. The
registration is a temporary one and is valid for the period specified in the application, or 90 days from the effective
date of registration, whichever is earlier. Thus, such a person can make taxable supplies only after the issuance of the
certificate of registration.

Thus a non-resident taxable person, registered as such is required to file GSTR-5 form:

 By the 20th of the succeeding month

 Within 7 days from the last day of the period of registration

What if GSTR - 5 filing is not done?

If the GSTR-5 return filing is not done, then the next month’s return cannot be filed. Hence, late filing of the GSTR-5
return will have a cascading effect leading to heavy fines and penalty.

What if GSTR - 5 filing is done late?

Late filing of GSTR-5 returns will lead to interest and late fees.

The interest is 18% per annum and will be calculated by the taxpayer on the amount of outstanding tax to be paid. The
time period will start from the next day of filing i.e. the 21st of the month to the date of actual payment.

The late fees is INR 100 per day for CGST and INR 100 per day for SGST i.e. a total of INR 200 per day – till a
maximum is INR 5,000. There is no late fees however on IGST.

GSTR - 5 Format
GSTR-5 will contain all the business details for non-resident taxable persons, including the details of sales purchases,
Debit and Credit notes, inputs and capital goods received from overseas etc.

How to file GSTR - 5

The following are the details to be provided in the GSTR-5 form, spread across 14 tables:

 GSTIN: Here, the taxpayer should provide his GSTIN . Provisional ID can also be provided if GSTIN is not
available.

 Taxpayer Details: 3 fields, namely – the legal name of the taxpayer, trade name of the business and the
validity period of registration - will be auto-populated.

 Inputs/Capital goods received from Overseas (Import of Goods): The non-resident taxable person must
report his inputs and capital goods imported into India. Details of bill of entry along with the rate of tax,
IGST, cess paid and amount of ITC available, should also be provided. Please note that a non-resident taxable
person will only have import inward supplies i.e. purchases.

 Amendment in the details furnished in any earlier return: In this section, the non-resident taxable persons
can change any details in imports furnished in earlier returns. The changes can be made in:

o Bill of Entry (Both original and revised details of bill of entry must be given)
o Rate of IGST
o Taxable value
o Amount of IGST & Cess
o Amount of ITC now available
o Differential amount of ITC (excess of this will be reversed and vice versa)

 Taxable outward supplies made to registered persons (including UIN holders): This section will contain
the invoice wise details of B2B sales in India, including sales made to UIN holders. The details of IGST or
CGST & SGST and Cess along with the State, must be provided.

 Taxable outward inter-State supplies to unregistered persons where invoice value is more than INR 2.5
lakh : This section will contain the details of all large B2C inter-State sales made to unregistered persons,
where the invoice value is greater than INR 2.5 lakhs.

 Taxable supplies (net of debit notes and credit notes) to unregistered persons other than the supplies
mentioned in Table 6: This section will contain details of sales to unregistered dealers (both intra-state and
inter-State), where the invoice value is less than INR 2.5 lakhs. Intra-state sales can be mentioned in a
consolidated summary, whereas inter-state sales must be mentioned state-wise.

 Amendments to taxable outward supply details furnished in returns for earlier tax periods in Table 5
and 6 (including debit note/credit notes and amendments thereof): This section will contain any changes
in details furnished in previous months. Original debit notes and credit notes issued during the month will be
furnished here. Amendments to invoices, debit notes and credit notes issued will also appear here. In case of
revisions, original details will have to be mentioned.

 Amendments to taxable outward supplies to unregistered persons furnished in returns for earlier tax
periods in Table 7: This section will contain changes in details of sales of previous months (originally
disclosed in Table 7). Intra-state sales can be mentioned in a consolidated summary, whereas inter-state sales
must be mentioned state-wise.

 Total Tax Liability:

o On account of outward supply: Details of tax liability for outward supplies for the current month.
o On account of differential ITC being negative in Table 4: Details of additional tax to be paid due
to reversal of ITC (i.e. differential ITC being negative) on making changes in any imports of earlier
 months as per Table 4

 Tax Payable and Paid: This section will have the details of tax actually paid during the month. Breakup of
IGST, CGST, SGST & Cess will be shown. The taxpayer can opt to pay through cash or use ITC.

 Interest, late fee and any other amount payable and paid: This section will contain details of interest and
late fees due and actually paid on account of late filing of return.

 Refund claimed from electronic cash ledger: This section will contain the details of all refunds received
into the electronic cash ledger. There is a dropdown to select in which bank account the non-resident taxable
person wants to receive the refund.

 Debit entries in electronic cash/credit ledger for tax/interest payment (to be populated after payment of
tax and submissions of return): This will show the debit entries in the electronic cash ledger, i.e. cash
outflow for payment of tax/interest/late fee. It is populated after payment of tax and submissions of return.

What is GSTR-5A?
GSTR-5A is a return to be furnished by Online Information and Database Access or Retrieval (OIDAR) service
providers, for the services provided from a place outside India to non-taxable persons in India. Filing GSTR-5A is
mandatory i.e. GSTR-5A needs to be filed even if there is no business activity (NIL Return) in the tax period.

When is the GSTR-5A last date?

The GSTR-5A due date is the 20th of the succeeding month.

Things to keep in mind for GSTR-5A filing

As far as filing GSTR-5A is concerned, the following points need to be kept in mind by OIDAR service providers:

 One cannot file GSTR-5A for the current period, if return for the previous tax period has not been filed.

 GSTR-5A return for a particular tax period can be filed only after making full payment of taxes and other
liabilities.

 OIDAR services provider cannot claim any ITC in GSTR-5A. Thus, no electronic credit ledger is maintained
for GSTR-5A.

GSTR-5A Format
Form GSTR-5A primarily requires the non-resident OIDAR service provider to furnish details of taxable outward
supplies, pertaining to online information and database access or retrieval services, made to non-taxable persons or
consumers in India. In addition, amendments to the details furnished in preceding tax periods, viewing details of
interest or any other amount, and offsetting liabilities are also allowed in Form GSTR-5A.

How to file GSTR-5A

Form GSTR-9 once filed cannot be revised. Any mistake made in the return can be revised in the next month’s return,
when the error or omission is identified.

 Table 1: GSTIN of the supplier

  Table 2: Legal Name of the Registered Person & Trade Name (if any)

 Table 3: Name of the Authorized representative in India filing the return

 Table 4: Period i.e. Month & Year

 Table 5: Taxable outward supplies made to consumers in India – including details of place of supply, rate of
tax, taxable value, integrated tax and cess

 Table 5A: Amendments to taxable outward supplies made to non-taxable persons in India

 Table 6: Calculation of interest, penalty or any other amount

 Table 7: Tax Interest, Late Fee, and any other amount payable and paid

After successful filing of the Form GSTR-5A, an acknowledgement is generated and an e-mail message is sent to the
taxpayer. Also, an SMS notification is pushed to the mobile number (registered in India) of the authorized signatory
mentioned in the registration application.

What is GSTR-6?
The GSTR-6 form is a monthly return form required to be furnished by an input service distributor at the GST Portal.
It contains the details of ITC received by an ISD and also contains all the documents issued for distribution of ITC and
the manner of distribution of such credit against all the relevant tax invoices. GSTR 6 has to be filed by every ISD,
even if it is a nil return.

What is GSTR-6A?
GSTR-6A is an automatically generated form based on the details provided by the suppliers of an ISD, in their Form
GSTR-1. However, it is to be noted that Form GSTR-6A is a read-only form, and any changes to be made in it, have
to be done while filing GSTR-6 form. One can view the Form GSTR-6A by going to the return dashboard on the GST
portal.

When is the GSTR-6 last date?

As discussed above, filing GSTR-6 involves 2 forms – Form GSTR-6 and Form GSTR-6A. Out of these 2, only
GSTR-6 needs to be filed. Form GSTR-6A is a read-only form made available to view the details inward supplies.

Thus, for an ISD, filing dates will be only for GSTR-6.

Form GSTR-6 to be filed by the 13th of the succeeding month. In form GSTR-6, you need to furnish the details of
ITC distributed

How to revise GSTR-6?

There is no provision under GST for revising Form GSTR-6. Any mistakes made in the return can be corrected while
filing Form GSTR-6 for the following month.

GSTR 6 Format
An input service distributor will need to file Form GSTR-6, only after adding, correcting or deleting the details in
Form GSTR-6A. Hence most of the details in Form GSTR-6, will be auto-populated from the details furnished and
approved in Form GSTR-6A.
How to file GSTR-6
Following are the details to be provided in the GSTR-6 form, spread across 11 tables:

 GSTIN – Here one needs to provide the GSTIN of the dealer for whom the return is being filed.

 Name of the Registered Person – Name of the taxpayer will be auto-populated.

 Input tax credit received for distribution – Details in this section will be auto-populated. The section will
contain invoice wise details of all the inputs received, for which ITC is being distributed.

 Total ITC / Eligible ITC / Ineligible ITC to be distributed for the tax period – This section shall contain the
total of all the ITC credited to the Input Service Distributor, segregated into total amount of ITC, eligible ITC
and ineligible ITC.

 Distribution of ITC reported in Table 4 – This section is where the entire distribution of ITC is reported by the
ISD in the return. Based on this, the dealer to whom the credit is distributed will be able to claim the ITC.

 Amendments in information furnished in earlier returns in Table 3 – If there is any mistake in the invoice
details for inward supplies provided in the previous returns, it can be corrected here.

 ITC mismatches and reclaims to be distributed in the tax period – Changes to the total ITC on account of
mismatch or ITC reclaimed on rectification of mismatch can be done in this section.

 Distribution of ITC reported in Table 6 & 7 – Changes to be made to the amount of credit distributed to
dealers on account of details entered in Table 6 & 7 can be done in this section.

 Redistribution of ITC distributed to a wrong recipient – Any incorrect distribution of ITC to the dealers in the
previous returns can be entered in this section.

 Late Fees - (if any) that is paid by the dealer has to be entered in this section.

 Refund claimed from electronic cash ledger – This will include details of refund to be claimed from the
electronic cash ledger.

What is GSTR-7?
The GSTR-7 form is a monthly return form required to be furnished by all taxable persons who are required to deduct
TDS (Tax Deducted at Source) under GST .

Form GSTR-7 will show the details of TDS deducted, amount of TDS paid and payable and any refund of TDS
claimed. The deductee i.e. the person whose TDS has been deducted can claim the ITC of such TDS deducted and
utilize the same for the payment of output tax liability.

The details of TDS deducted is available electronically to each deductee in Form GSTR-2A after the due date of filing
of Form GSTR-7. Also the certificate for such TDS deducted shall be made available to the deductee in Form GSTR-
7A on the basis of the return filed in Form GSTR-7.

Who are required to deduct TDS and thus file GSTR-7?

As per the GST law, the following entities need to deduct TDS, and thus will be required to carry out GSTR-7 return
filing under GST:
  A department or establishment of the Central of the State government

 Local Authority

 Governmental agencies

 Persons or category of persons as may be notified on the recommendations of the GST Council

 Authority or a Board or any other body which has been set up by Parliament or a State Legislature or by a
Government, with 51% equity, owned by Government

 Society established by the Central or any State government or a Local Authority, which is registered under the
Societies Registration Act

 Public Sector undertakings

TDS at 2% is required to be deducted only if the total value of supply under a contract in respect of supply of taxable
goods or services or both, exceeds Rs. 2,50,000/- (Rupees two lakh and fifty thousand) excluding taxes & cess
leviable under GST.

When is the GSTR-7 last date?

The GSTR-7 due date is the 10th of the following month.

What if GSTR-7 filing is done late?

On late filing of GSTR-7, a late fee of Rs. 200 (100/- CGST + Rs. 100 SGST)/- per day (Maximum Rs. 5000/-) will be
applicable.

How to revise GSTR-7?

Form GSTR-7 once filed cannot be revised. Any mistake made in the return can be revised in the next month’s return,
when the error or omission is identified.

GSTR-7 Format
GSTR-7 will contain the details of TDS deducted, TDS liability payable and paid, and TDS refund claimed if any.

How to file GSTR-7

Following are the details to be provided in the GSTR-7 form, spread across 8 tables:

 GSTIN: Each taxpayer will be allotted a state-wise PAN-based 15-digit Goods and Services Tax
Identification Number (GSTIN). The GSTIN will be auto-populated at the time of filing returns.

 Legal name of the Deductor: The name of the taxpayer will be auto-populated at the time of logging into the
GST Portal. Also, any trade name of the registered person, will also get auto-populated.

 Details of TDS: Here one needs to mention the details in respect of TDS deducted such as GSTIN of the
deductee, total amount and TDS amount (CGST / SGST / IGST).
 Amendments to details of TDS in respect of any earlier tax period:Any correction to the data submitted in
the return of previous months can be done here by filling the original and revised details in this section. Based
on this amendment, the TDS certificate i.e. Form GSTR-7A, will get revised.
  TDS paid: Here one needs to mention the details of the TDS deducted (CGST / SGST / IGST) from the
deductee and the tax amount paid (CGST / SGST / IGST) to the government.

 Interest, Late Fees payable and paid: If there is any interest fees or late fees applicable on TDS amount, one
must mention the details of such interest and late fees payable along with the amount paid till date.

 Refund claimed from electronic cash ledger: If one wants to claim the refund of TDS from the electronic
cash ledger, one must mention such details here in this section. One should also provide the bank details
where the refund for TDS should be credited.

 Debit entries in electronic cash ledger for TDS / interest payment (to be populated after payment of tax
and submissions of return): The entries in this section are auto-populated, once one finishes filing the return
and the payment of TDS along with interest, if any.

What is GSTR-8?
Form GSTR-8 is a monthly return form to be furnished by all e-commerce operators who are required to deduct TCS
(Tax Collected at Source) under GST.

Form GSTR-8 will show the details of supplies effected through the e-commerce platform and the amount of TCS
collected on such supplies. Post GSTR-8 return filing, the supplier can take the input tax credit of such TCS deducted
by the e-commerce operator. The amount of such TCS will be reflected in Form GSTR-2A of the supplier.

Who are required to file GSTR-8?

Every e-commerce operator registered under GST is required to file GSTR-8.

An e-commerce operator has been defined under the GST Act as any person who owns or manages a digital or
electronic facility or platform for carrying out electronic commerce. All such e-commerce operators are mandatorily
required to obtain GST registration as well as register for TCS.

When is the GSTR-8 last date?

The GSTR-8 due date is the 10th of the following month.

What if GSTR-8 filing is done late?

If the GSTR-8 return is not filed on time, then a penalty of INR 100 per day under CGST & INR 100 per day under
SGST shall be levied i.e. a total of INR 200 per day. However, the maximum of such a penalty will be INR 5,000.
There is no late fees however on IGST.

Along with late fees, an interest has to be paid at the rate of 18% per annum and will be calculated by the taxpayer on
amount of outstanding tax to be paid. The time period will start from the next day of filing i.e. the 11th of the month,
to the date of actual payment.

How to revise GSTR-8?

Form GSTR-8 once filed cannot be revised. Any mistake made in the return can be revised in the next month’s return,
when the error or omission is identified.

GSTR-8 Format
GSTR-8 will contain the details of all supplies effected through e-commerce platforms and the amount of TCS
collected on such supplies.

How to file GSTR-8

Following are the details to be provided in the GSTR-8 form, spread across 9 tables:

 GSTIN:A provisional ID can also be used, in case one does not have a GSTIN.

 Legal name of the registered person: The name of the taxpayer will be auto-populated at the time of logging
into the GST Portal.

 Details of supplies made through e-commerce operator: In this section, one needs to mention the gross
value of supplies made to registered persons and unregistered persons and value of supplies returned by such
registered and unregistered persons. The difference between the supplies made and supplies returned, will be
the net amount liable for TCS.

 Amendments to details of supplies in respect of any earlier statements: Any correction to the data
submitted in the return of previous months can be done in this section.

 Details of interest: If the amount of TCS is not paid on time by the e-commerce operator, then interest is
levied on account of late payment of TCS amount, which needs to be accounted in this section.

 Tax payable and paid: This section includes the total amount of tax payable under each head i.e. SGST,
CGST and IGST, and how much tax has been paid till date.

 Interest payable and paid: Interest at 18% is levied for the late payment of GST. The interest is calculated
on the outstanding tax amount, and is accounted in this section.

 Refund claimed from electronic cash ledger: Refund from electronic cash ledger can be claimed only when
all the TCS liability for that tax period has been discharged. Such amount needs to be mentioned in this
section.

 Debit entries in cash ledger for TCS / interest payment (to be populated after payment of tax and
submissions of return): The amount of TCS collected will flow to Form GSTR-2A of the taxpayer on
completion of GSTR-8 filing.

What is GSTR - 9?
Form GSTR-9 is an annual return to be filed by the businesses registered under GST. In Form GSTR-9, you need to
declare the consolidated details of outward supplies, inward supplies, GST payable and ITC claimed for the previous
financial year. For the previous financial year 2017-2018 and F.Y. 2018-2019, you need to furnish the consolidated
details of supplies made or received from July 2017 to March 2018 and 2018-2019.

The annual GST Return filling consists of different returns forms. Basis of the GST registration type and annual
turnover, the businesses need to file the applicable annual GST return form.

 GSTR-9: should be filed by the regular taxpayers who are filing GSTR-1 and GSTR-3B

 GSTR-9A: should be filed by the persons registered under composition scheme under GST

 GSTR-9C: should be filed by the taxpayers whose annual turnover exceeds INR 2 crores during the financial
year. All such taxpayers are also required to get their accounts audited and file a copy of audited annual
 accounts, reconciliation statement of tax already paid and details of tax payable as per audited accounts, along
with this return

Who is required to file GSTR-9?

All registered taxable persons under GST must file GSTR-9. However, the following persons are not required to file
GSTR-9:

 Taxpayers opting Composition Scheme

 Casual Taxable Person
 Input service distributors
 Non-resident taxable persons
 Persons paying TDS

Important Note: For businesses Whose aggregate turnover in a financial year does not exceed 2 crore rupees,
filing of GSTR-9 is made optional. This means those who have not furnished the annual return so far and if
they choose not to file, it will be deemed to be furnished on the due date.

Due date for filing GST Annual Return FORM GSTR-9 and GSTR-
9C
In order to remove the difficulties and ensure compliance adheres, the due date to file GST Annual return in form
GSTR-9 is extended. The new revised and extended due date to file annual returns in GSTR-9 is below:

Financial Year 2017-2018

GST Annual Return Due Data for F.Y 2017-2018

GSTR 9 31st December 2019
GSTR 9C 31st December 2019
Financial Year 2018-2019

GST Annual Return Due Data for F.Y 2018-2019

GSTR 9 31st March 2020
GSTR 9C 31st March 2020

What if GSTR-9 filing is done late?

If the GSTR-9 return is not filed on time, then a penalty of INR 100 per day under CGST & INR 100 per day under
SGST shall be levied i.e. a total of INR 200 per day. However, the maximum of such a penalty will be an amount
calculated at a quarter percent of the total taxpayer turnover in the respective State or Union Territory.

How to revise GSTR-9?

Form GSTR-9 once filed cannot be revised. It’s recommended to carefully check the values auto-populated in the
annual returns, match with books of accounts and accordingly make suitable corrections before filing Annual GST
Return in form GSTR-9.

Simplified and Revised Annual Return GSTR-1

With the recent changes in form GSTR- Format, the Government simplified annual return forms by making various
fields of these forms is optional. In most of the fields where the taxpayers were required to split the information such
as ITC on inputs, capital goods, services are made optional.
With the simplified annual return GSTR-9, the taxpayers no longer mandated to provide a split of input tax
credit availed on inputs, input services and capital goods and to not to provide HSN level information of outputs or
inputs etc.

The following is the comparison of details of old and the revised GSTR-1 format.

Old GSTR-1 Format New GSTR-1 Format

GSTR 9 seeks break-up of: Now with new simplified GSTR-1 format :

Debit notes\credit notes\Amendments  All the break-ups mentioned in the old

format have been made optional.
 Exempted, Nil rated, Non-GST supply
 The taxpayer has a choice to give
 Input tax credit as inputs, capital goods break-up.
and input services
 if there are difficulties in providing
 Inward supplies received from the break-up, they may choose to give
unregistered and Inward supplies consolidated value
received from registered persons

 Information on reversals

 Inwards or outwards of HSN summary

Rate-wise

 Details non-GST refund claims &

Demands
 Supplies from composition dealer,
Deemed supply sec 143, Goods sent on
approval basis

GSTR-9 Format
The GSTR-9 format consists of 6 parts in which the details of supplies made or received during the period of July’17
to March’18 need to be captured. The details required in all 6 parts of GSTR-9 format is only at the consolidated level.

The following are the 6 parts of GSTR 9 format as notified by the CBIC.

Part-1 of GSTR 9 Format Basic Details of Taxpayer

Part-2 of GSTR 9 Format
Part-3 of GSTR 9 Format
Part-4 of GSTR 9 Format
Part-5 of GSTR 9 Format
Part-6 of GSTR 9 Format
Part-1 of GSTR 9 Format
Details of outward and inward supplies declared during the financial year
Details of ITC as declared in returns filed during the financial year
Details of tax paid as declared in returns filed during the financial year
Particulars of the transactions for the previous FY declared in returns of April to
September of current FY or up to the date of filing of annual return of previous FY
whichever is earlier
Other Information such as demands and refunds, HSN Summary, Late Fee
supplies received from composition taxpayers, deemed supplies etc.

In Part -1 of annual return, you need to capture the basic registration details of the taxpayer. The details such as fiscal
year, GSTIN, legal name and Trade name (if any) need to be captured. These details will be auto-captured once the
annual return form GSTR 9 is made available in the GST portal.

Part-2 of GSTR 9 Format

In Part-2 of the annual return form, you need to capture the consolidated details of outward supplies as declared in the
returns filed during the financial year. The Part-2 is further split into the following two sections
  Supplies on which tax is payable (4A to 4L): All taxable supplies (both B2B and B2C), exports on payment
of tax, supplies to SEZ on payment of tax, inward supplies attracting reverse charge and advance received (but
invoice are yet to be issued) need to be captured.

Note: With the revised and simplified GSTR-9, the registered person shall have an option to fill Table 4B to Table
4E net of credit notes/amendments in case there is any difficulty in reporting such details separately in this table.

 Supplies on which tax is not payable (5Ato 5K): This includes exports and SEZ supplies without payment
of tax, outward supplies on which tax is to be paid on a reverse charge, exempt supplies, nil rated supplies and
non-GST supplies.

Note: With the simplified annual returns, the registered person shall have an option to either separately report his
supplies as exempted, nil rated, and Non-GST supply or report consolidated information for all these three heads
in the “exempted” row only

Also, have an option to fill Table 5A to Table 5F net of debit notes/amendments in case there is any difficulty in
reporting such details separately in this table

You need to capture the consolidated details of Debit note, Credit notes and amendments related to supplies separately
only if you choose not to report the net details.

Part-3 of GSTR 9 Format

The part -3 of annual return consist of all input tax credit availed and reversed in the financial year for which the
annual return is filed. This part is further split into the following 3 sections:

 ITC availed as declared in the returns filed(6A to 6o): In this section, ITC availed through Form GSTR-3B
will be auto-captured and you are required furnish the ITC availed on different nature of Inward supplies such
as B2B, B2C, Imports etc. with a break-up of Inputs, Input services and capital goods. Ideally, there should
not be any difference between the ITC claimed in GSTR-3B and the details declared in this section. This
section will also include the transition credit availed through Tran-1 and Tran-2.

 ITC reversed and ineligible ITC (7A to 7H): Here, you need to furnish the details of ITC reversed owing to
various reasons such as used in making exempt supplies, non-business use etc. Also, the ineligible ITC as
declared in the Form GSTR-3B.

 Other ITC related Information (8A to 8J): In this section, the ITC as perform GSTR-2A will be auto-
populated and you have to give the details of ITC availed on B2B inward supplies, ITC reclaimed and ITC
availed after March’18 for inward supplies received from July –March’18. You also need to declare the details
of ITC available but not availed, ITC available but not ineligible, IGST credit on import of goods etc.

Note: 1. With new GSTR-9 format, you shall have an option to either report the breakup of the input tax credit as
inputs, capital goods and input services or report the entire input tax credit under the “inputs” row only.

Also, the option to either report Table 6C and Table 6D separately or report the consolidated details of Table 6C
and 6D in Table 6D only. For table 7A to & E, you can Either fill this information on reversals separately in Table
7A to 7E or report the entire amount of reversal under Table 7H only.

Part-4 of GSTR 9 Format

In the part of 4 of annual return, the actual tax paid as declared in the returns filed during the previous financial year
needs to be captured. Tax-wise break-up of tax payable, tax paid in cash and paid through ITC should be furnished.

Part-5 of GSTR 9 Format

In part 5 of GSTR 9, you need to declare the details of transactions related to previous financial year but declared in
the returns of April to September of current FY (2018-2019) or date of filing of annual return for the previous
financial year, whichever is earlier.
For example in the annual return for the FY 2017-18, the transactions related to July –March’18 are declared in the
returns filed in April to September 2018. Let’s say, ITC is availed on an invoice dated 15th February 2018 in GSTR-
3B return of August 2018 filed on 20th September 2018. The consolidated details such supplies need to be declared in
this section.

Part-6 of GSTR 9 Format

In the part of 6 of GST 9, you need to capture the following details

 Details of demands and refunds. This includes Total refund claimed, refund sanctioned, refund rejected,
refund pending, the total demand of taxes, demands pending etc.

 Supplies received from composition dealer, goods sent on approval and deemed supplies.

 HSN-wise summary of outward and inward supplies

 Late fee payable and paid.