Short filing of GST returns

 

What is GST?

GST, Frequently Asked Questions

 

Short-Filers of GST Returns 

 

Short filing of GST returnsAs per the requirement of the IGST model, Return should be allowed to be filed only on payment of due tax as self-assessed and declared in the return. It has, however, been decided that e-Return should be allowed to be uploaded even in case of short payment for the limited purpose of having the information about self-assessed tax liability even though not paid. The invoice matching and inter-governmental fund settlement would, however, take place only after the full tax has been paid. Return without full payment of tax will be allowed to be uploaded but it will be treated as an invalid return and this return will not be used for matching of invoices and settlement of funds.

 

Any invalid return (including the one not supported by full payment) will merely be recorded with unique transaction ID, but not accepted in the system, and that aspect will be made known to the taxpayer at the time of communicating the ID itself.

 

[GST Law may provide adequate penal provisions for short-filing and non-filing of return]

 

 

Click here to know GST rate on Goods and Services

GST Exemption list of goods and services

Find HSN number or Service tariff code for GST

GST registration guidelines

Indian GST Laws

How to export your goods?

How to file GST returns?

Monthly Return under Goods and Service Tax

Where to file GST returns?

Process of GST returns

GST Annual Return (GSTR-8)

How to obtain acknowledgement for filing returns with GST

GST Return for Casual and Non-Resident Taxpayers

Short filing of GST returns

Non filing and Late filing of GST returns

Revision of GST Return

GST returns for Input Service Distributor (ISD)

TDS calculation under GST returns

GST Returns, Advances received against a supply to be made in future

Post sales discount under GST returns

Procedures to assess credit note and debit note under GST Act

Bills of Entry relating to Import under Goods and Service Tax (GST)

Invoices pertaining to exempted including Nil rated supply under GST

Invoice pertaining to Export and deemed export supply

Invoices pertaining to B2C transactions 

Invoice level information details for GST returns

 

 

Components of a valid TDS Return (GSTR-7):

Components of a valid ISD Return (GSTR-6)

Non-Resident Foreign Taxpayers (GSTR-5)

Quarterly Return for compounding Taxpayers (GSTR-4)

Components of valid GST Return (GSTR-3)

GST Return for Inward Supplies received by the Taxpayer (GSTR-2)

GST Return for Outward Supplies made by the Taxpayer (GSTR-1)

Different Tax returns under GST Goods and Service Tax

GST registration and returns filing procedures for PSUs and Government entities

What is RETURNS in terms of Goods and Service Tax?

 

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