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GST Returns : Normal Taxable Person

GST has been implemented in India from 1st July, 2017. Under the new GST regime, nearly 1 crore businesses in India have obtained GST registration. All entities having GST registration are required to file GST returns, as per the GST return due date schedule mentioned below. GST return filing is mandatory for all entities having GST registration, irrespective of business activity or sales or profitability during the return filing period. Hence, even a dormant business that obtained GST registration must file GST return.

The Government of India has come up with various GST Return forms for taxpayers according to the categories for making an easy transaction. These forms are available on the official website of the Central Board of Direct Taxes (CBDT).

Further Normal Taxable Person can be classified in two categories i.e. Normal Taxable Person having Turnover more than 1.5 Crores and Normal Taxable Person having Turnover less than 1.5 Crores.

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Types of GST Returns to be filed by normal taxpayers

GSTR-1
The taxpayer records all his outward supplies of goods and services in details in this form. This has to be mandatorily done by the 10th of the next month (GSTN is frequently changing the due date of filing GSTR1. So, keep checking announcements). This will form the basis for all future flow and match for credit reconciliations. GSTR-1 is a detailed form containing 13 different heads. The critical headings are:
  • GSTIN of the Taxable Person – Auto-populated results
  • Name – Auto-populated result
  • Gross Turnover in Last Financial Year – This has to be filed only once. From next year onwards, this field will be auto-populated
  • The Period for which the return is being filed – Month & Year shall be available as a drop-down for selection
  • Taxable outward supplies – Here, IGST shall be filled only in the case of inter-state movement whereas CGST and SGST shall be filled in case of
  • intra-state movement. Moreover, details of any exempted sales or sale at nil rate of tax shall also be mentioned here
  • Outward Supplies to end customer, where the value exceeds ₹ 2.5 lakhs – Other than mentioned, all such supplies are optional in nature
  • Any other supplies not covered in above 2 sections
  • Debit Notes or Credit Notes Details
  • Amendments to the details of any outward supplies of previous periods – This does not cover any changes by way of debit/credit notes
  • Exempted, Nil-Rated and Non-GST Supplies – This is a Non-GST section. When the details of exempted sales or nil-rated sales have already been mentioned anywhere above, then only Non-GST shall be filled up here
  • Export Sales
  • Tax Liability arising out of advance receipts
  • Tax Paid
GSTR-2 A
It is available on the 11th of the next month for the recipients to see and validate the information therein. Recipients have time between 11th – 15th of the next month to change any information, delete or add, based on their books of accounts.
GSTR-2 A
This form is the culmination of all inward supplies of goods and services as approved by the recipient of the services. The due date is 15th of the next month. It is auto-populated with the details of GSTR-2A. GSTR-2 shall include the following heads:
  • GSTIN of the Taxable Person – Auto populated result
  • Name – Auto populated result
  • The Period for which the return is being filed – Month & Year shall be available as a drop-down for selection
  • Details of all inward supplies – Auto populated with the details of GSTR-1. The taxable person can make any further addition or changes to the invoice here
  • Changes to the inward supplies made for any previous period
  • Import of Goods – Imports are treated as Inter-state supply and IGST shall be applicable on the same
  • Import of Goods in earlier periods
  • Services received from a person outside India (Import of Services)
  • Import of Services in earlier periods
  • Debit notes or Credit notes Details
  • Amendments made to Debit or Credit notes of previous periods
  • Inward supplies emanating from Unregistered persons
  • Credits received from an Input Service Distributor – Auto populated from details of GSTR-6
  • TDS credit from specified persons – Auto populated from details of GSTR-7
  • TCS credit from E-Commerce operators – Auto populated from details of GSTR-8
  • Input Tax Credit remaining to be taken against an invoice, from which initially a partial invoice was taken
  • Reverse Charge tax liability
  • Amendment to such reverse charge tax liability
  • Tax Paid
  • Input Tax Credit Reversals – A dropdown containing reasons for such reversals shall be made available
  • Amendments to such Input Tax Credit Reversals

Update as on April 2018: GSTR-2 has been kept on hold by GSTN.
GSTR-1 A
The form shall be auto-populated after filing of GSTR-2 on the 15th of the next month, having all the correct or changed information. The supplier shall have the choice to accept or reject the changes made by the recipient. Following such acceptance, the GSTR-1 shall be revised to such extent.
GSTR-3
This form is auto prepared by 20th of the next month. It will have the details of all outward as well as inward supplies of goods and services as furnished in GSTR-1 and GSTR-2. After considering both the details, GSTN will determine your input tax credit availability or the amount of tax payable.

It will have the following details:
  • GSTIN of the Taxable Person – Auto-populated result
  • Name – Auto-populated result
  • Address of the person – Auto-populated result
  • The Period for which the return is being filed – Month & Year shall be available as a drop-down for selection
  • Total turnover
  • Export Turnover
  • Taxable Turnover
  • Non-GST Turnover
  • Nil Rated or Exempted Turnover
  • Total Turnover (Sum of 1-4)
  • Details of outward supplies
  • Inter-state supply to end customers
  • Intra-state supply to end customers
  • Inter-state supply to registered persons
  • Intra-state supply to registered persons
  • Exports
  • Amendments to Sales Invoices, Debit Notes and Credit Notes
  • Tax liability on such outward supplies
  • Details of inward supplies
  • Inter-State received
  • Intra-State received
  • Imports
  • Amendments to Purchase invoices, Debit Notes and Credit Notes
  • Tax liability on such inward supplies
  • Reversals of Input Tax Credit
  • Total tax liability for the period
  • TDS received for the period
  • TCS received for the period
  • ITC for the period
Apart from the above details, a Part B has to be filed containing the details of,
  • Any taxes, interests, penalties or fees paid during the period
  • Any refunds claimed during the period w.r.t. cash ledger
GSTR-9
This is the annual return, which the taxpayer has to file by 31st December of the coming financial year. It is nothing but the accumulation of all 12 monthly GSTR-3 of the taxpayer. It would also include the amount of tax paid during the year, including details of exports or imports.

Apart from the above forms, the Government shall serve those taxpayers who fail to furnish the returns on time, notice in Form GSTR-3A.

After the GSTR-3 is fully accepted for the month, then final input tax credit shall be communicated through form GST ITC-1. The details of ITC-1 has to be confirmed in due time to get the credit for that month. If the same is not done in due time, then it will disallow the credit for the month and will be computed as a tax liability for the month instead.

FAQ’s on Normal Taxable Person

A return is a statement of financial activity by a taxable person for a prescribed period. This allows a taxable person to self-assess the tax they owe for that period.
Yes, an OTP is required at every stage of the filing process: whether it’s for pushing data into GSTN, reconciling uncategorised transactions from GSTN, or for filing GST returns. Every OTP sent to the registered phone number is valid only for 10mins. That said, if you are filing your GST returns through a GST filing software, the life of your OTP gets extended.

Upon entering the OTP for the very first time inside the filing software, the network will authenticate the OTP and provide a token to the application which will allow you to carry out your filing operation uninterrupted for 6-12hrs (until the token expires).
There are a total of 11 types of returns under the GST.
  • GSTR-1: monthly return for outward supplies
  • GSTR-2: monthly return for inward supplies
  • GSTR-3: monthly return containing details from other monthly returns filed by the taxpayer (GSTR-1, GSTR-2, GSTR-6, GSTR-7)
  • GSTR-4: quarterly return
  • GSTR-5: variable return to be filed by Non-Resident Taxpayers
  • GSTR-6: monthly return to be filed by input service distributors
  • GSTR-7: monthly return to be filed for Tax Deducted at Source (TDS) transactions
  • GSTR-8: monthly return to be filed by e-commerce operators
  • GSTR-9: annual return
  • GSTR-10: final return to be filed when terminating business activities permanently
  • GSTR-11: to be filed by taxpayers with a Unique Identity Number (UIN)
If e-sign does not work, you can always file a GST return using other methods which involve an OTP from your registered phone number, your PAN information and a DSC.
Every registered taxable person is required to file returns under the GST law. If you have not performed any business activities during the period covered by a return, you need to file a Nil return. There are some entities that will need to register for GST but aren’t required to file returns regularly, such as UN bodies (and foreign consulates) must register for a unique GST ID, but they are required to file returns only for months during which they make purchases.

Some entities do not need to register or file returns. Government entities and Public Sector Undertakings (PSUs), entities dealing with non-GST supplies, and those who deal with exempted/Nil rated/non GST goods and/or services will neither be required to register under the GST nor file returns.
Technically, you need the PAN and DSC of the registered person along with an OTP that will be sent by the GSTN to the registered person’s phone while filing GST returns. Hence it is better if the business owner is made aware before you initiate the filing process.


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