Online GST Return- Incometaxguides.in

Online GST Return Process 

You are Read the Information of Online GST Return Process. A GSTIN return is a statement of specified particulars relating to business activity Report undertaken by the taxable taxpayer during a prescribed period of Financial Year. A taxable person has a legal obligation:



Most Important Information about Related to GST Return Form and Procedure of GST e return Online.
(i)  To declare his tax liability for a given period in the GST return;
       (ii) Fill up Furnish details about the taxes paid in accordance with that

        return; and

       (iii) Online File GST Return correct and complete return within Limited time 

     Period and Valid Format.

GST is a self-assessed (Taxpayer filled GST Return by Self) destination based Simple and Easy taxation system. The submission and processing of return is an important link between the taxpayer and tax administration as it is an important Guidelines tool for:

(i)Facilitation Centre Received Compliance verification program of tax
    administration;

(ii)Providing  necessary Information inputs of CGST, SGST, IGST and Additional
    Tax for taking policy decision;

(iii) Management of audit and anti-evasion programs of tax administration;

(iv)Finalization of the tax liabilities of the taxpayer within stipulated period of
      limitation.

As under see the document lists out the salient aspects of the process related to

Filing of GST returns.

 There will be common Format of  e-return for CGST, SGST, IGST and Additional Tax.

Who is Liable to file return in GST law :-

You are Read the Information of GST Rule, Who is Liable to Online e return for CGST, SGST, IGST and Additional Tax Return.  Every GST registered taxpayer is Compulsory to file a e-return for the limitation time period with paid tax in Limitation of period. A GSTIN e return needs to be filed even if there is no Transaction in Carrying or Running business activity Means If any Taxpayer not Running a Business but Registered GST Number is Not Apply for Cancelled in Common Portal Till last Return is filled in amount is NIL.
UN agencies etc. will have unique Identification Number - GST ID and will file return for the month (in various Return form) during which they make purchases. They would not be compulsory required to file regular Online e return. They would submit their Monthly purchase statements Report (without purchase Bill/Invoices) as per the limitation of Period for claim of refund.

The Government entities /Corporation/PSUs , etc. not dealing in GST supplies or persons exclusively dealing in exempted / Nil rated / non –GST goods or services would neither be required to obtain GST registration nor required to file returns under the GST law. However, State tax authorities may assign Departmental ID to such government departments/Corporation/ PSUs / other persons. They will ask the suppliers to quote the Department ID in the supply invoices for all inter-State purchases being made to them. Such supplies will be at par with (B2C)Buyer to Customer (Business to Customer) supplies and will be governed by relevant provisions relating to (B2C)Buyer to Customer supplies.

Duration of GST e-Return Filing.

First If Taxpayer Registration as a Normal / Regular taxpayers treated in GST Law, (including casual taxpayers) would have to file return of GSTR-1 (details of outward (Sales Outward Credit) supplies) (Annexure-II), GSTR-2 (details of inward(Purchase Input Credit) supplies) (Annexure-III) and GSTR-3 (monthly Return) (Annexure-IV) for each registration taxpayer.
If any Taxpayer Registration as a Normal / Regular taxpayers with multiple GST registrations (for business verticals) within a State would have to file GSTR-1, GSTR-2 and GSTR-3 for each of the registrations separately. Compulsory e-return filed in online GST


GSTR-1 FORM





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