Every Registered person shall mandatory to file their GST return

• GSTR 3B
• GSTR 1
• GSTR 4

GSTR 3B is mainly for payment of tax and claim of Input Tax Credit

GSTR 1 is for outward supply made by taxable person
this include
B 2 B Supply
B 2 C Supply
Export Supply
Amendment in B2B

Submission of return under GST
Filing of return under GST is divided in 3 part
Part 1- Submission of statement of outward supplies
Part 2- Submission of statement of inward supplies
Part 3- submission of monthly return

Let’s discuss one by one
Part 1 – Form and manner of furnishing details of outward supplies

1. Every person registered under GST Act Except person providing online information database access and retrieval services (section 14 of IGST) shall furnish the detail of outward supplies of goods and services in electronically in From GSTR-1 on the GST portal.
2. Detail of outward supplies of goods and services shall include following
   (a). invoice wise detail of all
   i. supplies made to registered person in intra-state and inter-state.
   ii. supplies made to unregistered person having invoice value of Rs. 2,50,000.00 in inter-state.
   (b) consolidated detail of
   i. supplies made to unregistered person in intra-state at each rate of tax.
   ii. inter-state supplies made to unregistered person having invoice value of Rs. 2,50,000.00 at each rate of tax.
   (c) detail of debit credit note issued during the month which related to previous month invoice.
3. detail furnished in outward supplies shall be available to recipient in Part A of FORM GSTR-2A, FORM -4A and in FORM GSTR-6A after the 10th of the following month (after due date of filing of FORM GSTR-1)
4. detail of inward supplies furnished by recipient in FORM GSTR-2, FORM GSTR-4 or in FORM GSTR-6 shall be available to supplier in FORM GSTR-1A on the common portal of GST and supplier may accept reject modify add deleted accordingly form FORM GSTR-1 submitted by supplier shall get amended to the extent of modification.

Part 2– submission of detail of inward supplies

1. Every person registered under GST Act Except person providing online information database access and retrieval services (section 14 of IGST) shall furnish the detail of inward supplies of goods and services in electronically in FROM GSTR-2 on the basis of detail contained in Part A, Part B, Part C of FORM GSTR-2A through the common portal.
2. Registered person shall also furnish the detail of mismatched , error, omission, as covered in section 38(5) which rectified during the tax period in FROM GSTR-2.
3. Registered person shall also furnish the detail of inward supplies on which he is not eligible for input tax credit either in full or in part in FROM GSTR-2 which can be determined on invoice level
4. The registered person shall furnish the detail of quantum of ineligible input tax credit on inward supplies which related to non-taxable supplies OR for the purpose of other than business in FROM GSTR-2 which can’t be determined on the basis of invoice level.
5. Invoice details furnished by non-resident taxable person in his return in FROM GSTR-5 shall be available to recipient in PART A of FROM GSTR-2A and the recipient may include such detail in FROM GSTR-2.
6. Invoice detail furnished by Input service Distributor in his return FROM GSTR-6 shall be available to recipient in PART B of FROM GSTR-2A and the recipient may include such detail in FROM GSTR-2.
7. Every Registered person who is liable to deduct TDS shall furnish their return in FROM GSTR-7 and detail of TDS deducted shall be available to deductee in PART C of FROM GSTR-2A and the deductee may include such detail in FROM GSTR-2.
8. Every Registered person who is liable to Collect tax at sources shall furnish their return in FROM GSTR-8 and detail of TCS collected shall be available to Concern person in PART C of FROM GSTR-2A and the deductee may include such detail in FROM GSTR-2.
9. Detail of Inward supplies of goods and services shall include following
   (a). invoice wise detail of all
   i. supplies received from registered person or unregistered person in intra-state and inter-state.
   ii. Import of goods and services
   iii. debit and credit note received from supplier, if any,

Part 3– Submission of Monthly return

1. Every person registered under GST Act Except person providing online information database access and retrieval services (section 14 of IGST) or Input service Distributor or Non-resident taxable person or person paying tax on composition levy or person liable to deduct TDS or person liable to collect tax at sources shall furnish their return in FROM GSTR-3 electronically.
2. PART A of FROM GSTR-3 shall be auto filled on the basis of detail furnished in FROM GSTR-1 and FROM GSTR-2 including any other tax liabilities related to previous tax period.
3. Every registered person discharge his tax liabilities including penalties, interest fine, either by debiting cash ledger or credit ledger before filing his return in FROM GSTR-3. The detail of tax paid by him shall be available in PART B of FROM GSTR-3.
4. in case registered person claiming refund of balance in cash ledger, section 49(6), in PART B of FROM GSTR-3 then such refund calim shall be deemed to filed under section 54 of CGST.
5. Where time limit for furnishing of FROM GSTR-1and FROM GSTR-2extended then filing of FROM GSTR-3 shall also be extended accordingly

Submission of return by Non-resident taxable person under GST
Every registered non- resident taxable person shall furnish return in From GSTR-5 either through GST portal or through facilitation center.
Registered non-resident taxable person shall furnish detail of inward and outward supplies made by him and tax shall be paid at earliest of following

1. within 20 days from the end of calendar month or part thereof or
2. within 7 days from the end of validity of registration

Submission of return by taxable person providing online information services or data retrieval or database access
Every taxable person providing online services or data access or retrieval service from outside India to a unregistered person in India shall file their monthly return in From GSTR-5 on or before 20th day of next month.

Submission of return by input service distributor under GST
Every registered person as input service distributor shall file their return in From GSTR-6 and such return shall be furnished on the basis of detail mentioned in From GSTR-6A, addition deletion or modification as required

Submission of return by a person who is required to deduct tax at sources
Every person registered under GST who is required to deduct tax at sources shall file their return in Form GSTR-07 within 10 days of end of calendar month.

Detail of TDS deducted by deductor under section 51 of the shall be furnished by deductor in return and such detail shall be available to supplier in Part C of Form GSTR-2Aand Form GSTR-4A after the due date of filing of return ( 10th of following month ).

Certificate of TDS deducted under section 51 of the act shall be available to deductee in Form GSTR-7A

Submission of statement by supplier through E-commerce operator OR
Submission of return by person who is required to Tax Collect at Source
Every E-commerce operator shall before making payment to supplier tax collect at sources and furnish stamen in Form GSTR-8 electronically within 10 days from the end of the relevant month.
Detail of TCS collected by operator shall to respective supplier in Part C of Form GSTR-2A after the due date of filing of return by operator (10 day of following month)

Submission of statement of inward supplies by having unique identity number
Every person who has allotted unique identity number AND claim refund of tax paid on inward supplies shall furnish detail of goods and services in electronically in Form GSTR-11 along with refund claim.
Every person who has allotted unique identity number other than person claiming refund shall furnish return of inward supplies of goods and services in Form GSTR-11 as required by proper officer.