Refer to the different forms and documents required for filing GST return in this blog. The process of submitting these documents is completely online. They help verify the information provided in the return form and act as an evidence if the Department needs further clarification to accept the taxpayer’s claims.
Documents required for GST Return Filing depend on the information provided in GST Returns. Each type of information furnished in the returns has specific documents to support its claims. Despite the specificity, there are certain common documents that a taxpayer must be ready with before going for GST return filing. Having these documents enhances the preparedness of the taxpayer to comply with GST Return filing requirements.
Forms and Documents Required for GST Return Filing
Documentation and the correct GST Return Form are major GST Return Filing Requirements that taxpayers have to meet in order for their returns to get processed by the Department. Documents are needed for supporting the claims made in GST Return form, whereas the correct selection of form helps determine the purpose of filing as well as the taxpayer’s category. Here’s a list of the all the available GST Forms and documents:
| Forms | Purpose of Filing |
|---|---|
|
GSTR 1 |
Monthly or Quarterly Statement of Outward Supplies submitted by all casual and regular taxpayers. |
|
GSTR 2A |
An auto-populated dynamic return statement of inward supplies, ITC, and purchases reported in GSTR 1, GSTR 5, GSTR 6, GSTR 7, and, GSTR 8. Details appear in real-time. |
|
GSTR 2B |
The static version of GSTR 2A, reporting ITC data from GSTR 1, GSTR 5, GSTR 6, and import data received from ICEGATE. |
|
GSTR 3A |
Notice issued to defaulting taxpayers for not filing returns in GSTR 3B, GSTR 4, GSTR 5, GSTR 6, GSTR 7, GSTR 8, GSTR 9, GSTR 10. |
|
GSTR 3B |
A summary return declaring taxpayer’s GST liabilities for a particular tax period. |
|
GSTR 4 |
Annual GST Returns filed by a composition dealer. |
|
GSTR 4A |
Return statement of GST-registered composition taxpayer auto-drafted from GSTR-1, GSTR-5, and GSTR 7 details. |
|
GSTR 5 |
Return filed by an NRI taxpayer for the duration of business transacted in India. |
|
GSTR 5A |
Statement of Outward Supplies made by an OIDAR Service Provider to a non-taxable person in India. |
|
GSTR 6 |
Monthly returns filed by Input Service Distributors |
|
GSTR 6A |
Auto-generated return statement of inward supplies for an input service distributor (ISD). |
|
GSTR 7 |
Monthly TDS Returns |
|
GSTR 7A |
System-generated TDS certificate after filing of monthly TDS Returns. |
|
GSTR 8 |
Monthly TCS Returns |
|
GSTR 9 |
Annual GST Returns of regular GST taxpayers |
|
GSTR 9C |
GST Reconciliation Statement filed by taxpayers with an annual turnover exceeding Rs.5 crores. |
|
GSTR 10 |
Final Return filed when a taxable person surrenders GST, containing details of stocks held before the cancellation order is issued. |
|
GSTR 11 |
Taxable Persons with Unique ID file GSTR 11 to claim tax credits and refunds. |
Documents Required for Filing GST Returns
The documents required to file GST returns depends on the form used and the purpose of filing. Each form discussed above has a different set of documents to support their claims. However, to give a brief idea, here are the common GST return filing documents required by a taxpayer in all cases.
- Invoices for the particular tax period
- Aggregate turnover details
- GSTIN
- UIN
- Debit and credit notes
- Receipt and payment vouchers
- Challan details
- HSN wise summary
- TDS / TCS details
- Export and Import data
- Reverse Charge details
- ITC claims
- GST Refund claims
- Inter-state, outward, and inward supply information
- Amendments, if any.
- Tax Liabilities, tax payable, interest, and Late Fee details
- Bank Account details
- Applicable tax rates
As a registered GST taxpayer, filing regular annual, monthly, or quarterly returns as applicable, is a major reporting requirement. The information reported here must be authentic and verifiable. For this, taxpayers must keep saving crucial documents discussed in this blog throughout the financial year. If not done so, the taxpayer may run the risk of furnishing incorrect information in the return form, thereby halting its processing altogether.
FAQs
Q1: Is GST Return filing compulsory?
Filing GST returns depends on the eligibility of the taxpayer. Certain returns are filed by all taxpayers, whereas others are filed by taxpayers exceeding a certain turnover limit or enrolled as a composition dealer.
Q2: When is the GST Return filing due?
Each type of GST Return has a specific due date and frequency of filing. Some are filed monthly or quarterly, whereas others have annual filing requirements.
Q3: As a GST registered taxpayer, which form should I use to file my annual return?
For filing GST annual return, a taxpayer must use GSTR 9 form. However, if the taxpayer is enrolled under the composition scheme, GSTR-9A is the prescribed form.
Q4: Is GSTIN an essential document required for GST Return filing?
Yes. GSTIN is the unique ID of a registered taxpayer and helps in his identification. It is essential to be submitted with every GST return form.
Q5: What should I do if my GST return documents are incorrect?
At Setindiabiz, our experts help you file flawless GST returns documents to ensure timely and correct filing of your GST returns. For any assistance, raise a query with us.