List of GST Returns:
GSTR-1 - The registered taxable supplier should
file details of outward supplies of taxable goods and
services as affected.
GSTR-2 - The registered taxable recipient should
file details of inward supplies of taxable goods and
services claiming the input tax credit (Currently Filing
facility of GSTR-2 is not available on the portal)
GSTR-3B - The registered taxable person should
file the monthly return on the basis of finalization of
Summarized details of outward supplies & inward supplies
plus the payment of an amount of tax.
GSTR-4 (CMP 08) - Composition supplier should
file the quarterly return for depositing payment
GSTR-5 - Return for the non-resident taxable
GSTR-5A - Return for the OIDAR
GSTR-6 - Return for input service distributor
GSTR-7 - Return for authorities carrying out tax
deduction at source
GSTR-8 - E-commerce operator or tax collector
should file details of supplies affected and the amount
of tax collected
GSTR-9 - The registered regular taxpayer should
file an annual return
GSTR-9A - The composition traders should file an
GSTR-9C - Turnover Above 2 crores (Regular
Taxpayers) in a Particular FY
GSTR-10 - The taxable person whose registration
has been canceled or surrendered should file the final
GSTR-11 - The person having UIN claiming the
refund should file details of inward supplies
How to file GST Return online:
(i) Visit the GST portal (www.gst.gov.in).
(ii) A 15-digit GST identification number will be issued
based on your state code and PAN number.
(iii) Upload invoices on the GST portal or the software.
An invoice reference number will be issued against each
(iv) After uploading invoices, outward return, inward
return, and cumulative monthly return have to be filed
(v) File the outward supply returns in GSTR-1 form
through the information section at the GST Common Portal
(GSTN) on or before the 10th of the following month.
(vi) If there are any errors, you have the option to
correct them and refile the returns.
Source::: INDIA TODAY,