GSTR 2A Reconciliation : Process, Mismatch, Action

Index

GSTR-2A is an auto-populated return in the buyer’s account on GST Portal. It displays information of the Input Tax Credit, TDS credit, and TCS credit based on the returns filed by the seller i.e. GSTR-1, GSTR-5, GSTR-6, GSTR-7, GSTR-8. Further, GSTR-2A reflects the data of invoices uploaded by the seller while filing GSTR-1. Thus, it is important to match the data of Input Tax Credit claimed in GSTR-3B with that of Input Tax Credit reflected in GSTR-2A. This is called GSTR-2A Reconciliation.

Why is GSTR-2A Reconciliation important?

It is necessary to reconcile GSTR-2A for the following reasons:

  1. GST authorities have issued notices to many taxpayers for mismatch in GSTR-3B and GSTR-2A. These taxpayers should either pay the differential amount or respond to such notice. It is thus important to reconcile GSTR-2A to avoid such notices in future
  2. To ensure that the buyer has not missed recording entry of a purchase invoice or has not recorded a purchase invoice more than once
  3. It is important to rectify the error of the seller in filing GSTR-1 and error of the buyer in filing GSTR-3B
  4. To ensure that wrong input tax credit is not claimed by the buyer on the basis of a fake invoice

Process of GSTR-2A Reconciliation

  1. Download GSTR-2A

    The taxpayer can download GSTR-2A from his account on the GST Portal. You can refer the below article to understand the stepwise process to download GSTR-2A.

  2. Reconcile GSTR-2A with Purchases and take action for mismatch

    Match the input tax credit as per purchases in the books of accounts with the input tax credit as per GSTR-2A. Evaluate the reasons for mismatch and take action to reconcile the input tax credit. The taxpayer should then file GSTR-3B with the correct amount of input tax credit.

  3. Reconcile GSTR-2A with GSTR-3B and take action for mismatch

    If the GSTR-3B of the relevant period has already been filed, match the input tax credit as per GSTR-3B with the input tax credit as per GSTR-2A. Evaluate the reasons for mismatch and take action to reconcile the input tax credit.

Books of Accounts and GSTR-2A Mismatch

  Reason for mismatch Action to reconcile
ITC in GSTR-2A > ITC in Books The buyer has not reported a purchase invoice in his books of accounts The buyer should record the purchase invoice in his books of accounts
ITC in GSTR-2A > ITC in Books The seller has mistakenly reported the invoice in buyer’s name The seller should rectify his error while filing the sales return of next return period
ITC in GSTR-2A < ITC in Books The buyer has mistakenly reported a purchase invoice in his books of accounts The buyer should cancel the entry of purchase invoice from your books of accounts
ITC in GSTR-2A < ITC in Books The seller has not reported an invoice in his sales return The seller should report the invoice while filing the sales return of next return period

GSTR-3B and GSTR-2A Mismatch

  Reason for mismatch Action to reconcile
ITC in GSTR-2A > ITC in GSTR-3B * Seller has reported invoice in his sales return
* Buyer has not recorded the invoice in his books of accounts and has already filed the GSTR-3B of the return period without claiming the credit of this invoice
The buyer should claim the excess credit in the GSTR-3B of next return period
ITC in GSTR-2A > ITC in GSTR-3B * Seller has mistakenly reported the invoice in buyer’s name
* Buyer has not recorded the invoice in his books of accounts and has also not claimed input tax credit on it under GSTR-3B
The seller should rectify his error while filing the sales return of next return period
ITC in GSTR-2A < ITC in GSTR-3B The buyer has mistakenly reported a purchase invoice in his books of accounts and also claimed the input tax credit on the same while filing GSTR-3B The buyer should reverse the excess credit while filing GSTR-3B of the next return period
ITC in GSTR-2A < ITC in GSTR-3B * Seller has not reported an invoice in his sales return
* Buyer has claimed the input tax credit on the invoice while filing GSTR-3B
The seller should report the invoice while filing the sales return of next return period

FAQs

What if my supplier has not filed GSTR1 and invoices are not reflecting in my GSTR 2A?

If there is any mismatch in the actual input tax credit against the input tax credit in GSTR-2A, the buyer should intimate the seller. However, he cannot correct the seller’s mistake since it is an auto-populated return and cannot be edited.

Do I as a taxpayer have to file GSTR-2A?

No, you don’t have to file Form GSTR-2A. It is a read-only document provided with the record of all the sales from various suppliers in a given tax period. You can view or download GSTR-2A from your account on the GST Portal.

How does the process of GSTR-2A Reconciliation work?

1. Seller uploads data and files GST Return on the GST Portal
2. GSTR-2A in the buyer’s account gets auto-populated
3. Buyer views or downloads the GST Return
4. Buyer reconciles input tax credit in GSTR-2A with the input tax credit in GSTR-3B
5. The buyer takes action for mismatch in reconciliation by communicating with the seller

GSTR 2A : Meaning, Input Tax Credit, Return Filing

What is GSTR 2A?

GSTR-2A is an auto-populated return that contains details of the input tax credit on purchases, TDS credits, and TCS credits of a buyer. It is auto-populated based on the invoices uploaded by the seller on filing his GST Return. The GST Return data will be auto-populated from data uploaded in the following returns:

GST Return Nature of Seller
GSTR-1 Regular Dealer
GSTR-5 NRTP i.e. Non-Resident Tax Payer
GSTR-6 ISD i.e. Input Service Distributor
GSTR-7 TDS Deductor
GSTR-8 TCS Collector i.e. E-Commerce Operator

How are invoices auto-populated in GSTR-2A?

  • Seller uploads data and files GST Return on the GST Portal
  • GSTR-2A in the buyer’s account gets auto-populated
  • Buyer views or downloads the GST Return
  • Buyer reconciles input tax credit in GSTR-2A with the input tax credit in GSTR-3B
  • The buyer takes action for mismatch in reconciliation by communicating with the seller

What information is displayed in GSTR-2A?

Part A

  • B2B Invoices – details of invoices uploaded by the seller on filing GSTR-1 or GSTR-5. Click on the GSTIN hyperlink to view the uploaded invoices. Click on the Invoice hyperlink to view the invoice details.
  • Amendment to B2B Invoices – details of invoices amended by the seller on filing GSTR-1 or GSTR-5. Click on the GSTIN hyperlink to view the uploaded invoices
  • Credit / Debit Notes – details of credit note or debit note uploaded by the seller on filing GSTR-1 or GSTR-5
  • Amendment to Credit / Debit Notes – details of a credit note or debit note amended by the seller on filing GSTR-1 or GSTR-5

Part B

  • ISD Credits – details of invoices uploaded by ISD on filing GSTR-6
  • Amendments to ISD Credits – details of invoices amended by ISD on filing GSTR-6

Part C

  • TDS Credits – details of amount paid and TDS deducted on it by TDS Deductor on filing GSTR-7
  • Amendments to TDS Credits – details of amendments in the amount paid and TDS deducted on it by TDS Deductor on filing GSTR-7
  • TCS Credits – details of amount received and TCS collected on it by TCS Collector on filing GSTR-8

FAQs

How is GSTR 2A different from GSTR-2?

GSTR-2 is the return for reporting of purchases that needs to be filed by a regular dealer. However, the GST department later discontinued this return due to increased complexity and portal issues.
GSTR-2A is an auto-populated return in the buyer’s login on GST Portal which is automatically generated once the seller files his GST Return (GSTR-1, GSTR-5, GSTR-6, GSTR-7, GSTR-8)

How can I correct my seller’s mistakes in GSTR-2A?

If there is any mismatch in the actual input tax credit against the input tax credit in GSTR-2A, the buyer should intimate the seller. However, he cannot correct the seller’s mistake since it is an auto-populated return and cannot be edited.

GSTR 2A : View or Download on GST Portal

GSTR-2A is an auto-populated return that contains details of inward supplies (purchases), TDS credits and TCS credits. It is auto-populated based on the return filed by seller. The buyer can view and download GSTR-2A from his account on the GST Portal.

How to Download GSTR 2A?

  1. Visit GST Portal

    Log in to your account on GST Portal.

  2. Navigate to Services

    Click on Returns > Returns Dashboard.

  3. Select the Financial Year and Return Filing Period i.e. the month for which you want to view or download GSTR-2A

    Click on Search. The File Returns page is displayed.

  4. Download GSTR-2A – Click on the Download button

    Click on Generate JSON file to download – to generate data in JSON format
    Click on Generate Excel file to download – to generate data in Excel format
    Note: If the number of invoices is more than 500, then you need to download the invoices in Form GSTR-2A

  5. View GSTR-2A

    Click on the View button. Part-A, Part-B and Part-C are displayed with auto drafted details.

  6. Part A – B2B Invoices, Amendments to B2B invoices, credit/debit notes, amendments to credit/debit notes

    This tab contains details of invoices and credit/debit notes uploaded by the seller on filing GSTR-1 or GSTR-5. To view the details, click on the relevant tab, GSTIN hyperlink and invoice/note hyperlink

  7. Part-B – ISD Credits, Amendments to ISD Credits

    This tab contains details of invoices and credit/debit notes uploaded by an ISD i.e. Input Service Distributor on filing GSTR-6. To view the details, click on the relevant tab and GSTIN hyperlink

  8. Part C – TDS Credits, Amendments to TDS Credits, TCS Credits

    This tab contains details of invoices and credit/debit notes uploaded by a TDS Deductor on filing GSTR-7 and TCS Collector on filing GSTR-8. To view the details, click on the relevant tab.

FAQs

Do I as a taxpayer have to file GSTR-2A?

No, you don’t have to file Form GSTR-2A. It is a read-only document provided with the record of all the sales from various suppliers in a given tax period. You can view or download GSTR-2A from your account on the GST Portal.

Can I correct my seller’s mistake in GSTR-2A?

No, the taxpayer cannot edit GSTR-2A. It is an auto-populated return based on the returns filed by the sellers. The buyer can view and download GSTR-2A. If there is any mismatch in the data reflected in GSTR-2A and the taxpayer’s purchases, the taxpayer can inform the respective seller to make corrections in the Sales Return.

How to change monthly return to quarterly return in GST?

You can select the filing type i.e Quarterly or Monthly when you file your first GST Return on GST Portal. The taxpayer can change the monthly return to quarterly return and vice-versa from their account on the GST Portal. The system determines the filing type on the basis of two questions :

  1. If the answer to the first question is ‘Yes’, the taxpayer can opt for a monthly scheme or quarterly scheme in the second question
  2. If the answer to the first question is ‘No’, the taxpayer does not have an option to opt for the quarterly scheme

Thus, taxpayers under Quarterly Scheme can file GST Returns on a monthly basis by opting for Monthly Scheme.

However, Taxpayers falling under Monthly Scheme must file returns on a monthly basis. They do not have an option to switch to the quarterly scheme.

How can I change the filing type of GST Return from monthly to quarterly?

Earlier, the taxpayer did not have an option to reverse the selection of filing type once selected on the GST Portal. However, The option to edit the filing type is now available on the GST Portal from FY 2018-19 subject to the following conditions:

  • Option to change the preference is available only once
  • Form GSTR-1 is not submitted or filed for any of the return periods in FY 2018-19

Here are the steps to edit the preference:

  1. Visit GST Portal

    Login to GST Portal

  2. On the ‘File Returns’ view

    Select the Financial Year and Period

  3. Click on the ‘EDIT’ button to change the filing preference

    Select the option and click on ‘SUBMIT’

FAQs

If my turnover is less than INR 1.5 Cr, do I need to file GSTR-3B on a monthly basis?

Every registered person, irrespective of turnover, needs to file GSTR-3B for the months of July to December, by the 20th day of the succeeding month.

If I am required to file monthly returns then how will I claim ITC on purchases made from a person filing quarterly returns?

In such a case, you shall avail monthly ITC on a self-declaration basis. You will have to enter the details of the invoices of purchases from a quarterly filer in your monthly GSTR-2. These details will be reconciled with the GSTR-1 filed by your supplier at the end of the quarter.

Quarterly filing of return is option or compulsory?

Quarterly filing of return is optional, not compulsory. Periodicity of filing return will be deemed to be monthly for all taxpayers unless quarterly filing of the return is opted for.

How to file GSTR 1 on GST Portal?

GSTR-1 is the monthly or quarterly return to be filed by taxpayers registered under the regular scheme of GST registration. It comprises of details of goods or/and services supplied during the return period. The taxpayer should file GSTR-1 on or before the due date i.e. 10th of next month for monthly GSTR-1 and last date of the month from the end of the quarter for quarterly GSTR-1.

There are five steps to file GSTR-1:

  • Prepare GSTR-1
  • Generate GSTR-1 Summary
  • Preview GSTR-1
  • Submit GSTR-1
  • File GSTR-1

You can prepare GSTR-1 in the following two ways:

  1. Prepare GSTR-1 Online on the GST Portal
  2. Prepare GSTR-1 Offline through the Offline Tool
GSTR 1 Filing for Regular Dealer
Take help of an expert to file GSTR-1 for a return filing period (month or quarter)
[Rated 4.8 stars by customers like you]
GSTR 1 Filing for Regular Dealer
Take help of an expert to file GSTR-1 for a return filing period (month or quarter)
[Rated 4.8 stars by customers like you]

How to file GSTR 1? – Online on GST Portal

To file GSTR-1 on the GST Portal, follow these steps:

  1. Visit GST Portal

    Log in to the GST Portal with valid username and password.

  2. Navigate to Returns Dashboard

    Go to Services > Returns > Returns Dashboard.

  3. Financial Year and Period of filing

    Select the Financial Year and Filing Period for the GST Return. For filing GSTR-1, the taxpayer can select the filing frequency as monthly or quarterly based on the aggregate turnover.

  4. GSTR-1 – Prepare Online

    Click on ‘PREPARE ONLINE’ under GSTR-1. Enter details of the relevant tax period in the sections that appear on the screen.

  5. Generate GSTR 1 Summary

    Click on ‘Generate GSTR 1 Summary’ to generate the latest summary of the entered details. Click on ‘PREVIEW’ to download the draft GSTR-1. Review the data and click on ‘SUBMIT’.

  6. File Return

    Click ‘FILE RETURN’ and you can file the return using two options:
    1. File with DSC – Use Digital Signature of the Authorised Signatory. It is mandatory in the case of a Company and an LLP.
    2. File with EVC – Use OTP sent on registered email and mobile number of the Authorised Signatory.

  7. Success Message and ARN

    A success message with the ARN (Acknowledgment Reference Number) appears on the screen. The system sends a confirmation message to the registered email and mobile number. The status of the return on the dashboard changes to FILED.

How to file GSTR 1 using Offline Utility?

You can enter the data of sales, HSN summary and document summary in the GSTR offline tool, generate and upload the JSON file and file the GST Return on the GST Portal.

Steps to use GST Offline Utility:

  • Step-1: Download the latest version of GST Offline Tool
    Go to GST Portal > Downloads > Returns Offline Tool. It contains excel utility for GSTR-1 and the java utility to generate JSON file
  • Step-2: Clear the sample data in the excel worksheet
    Enter details of the relevant tax period in each of the sections displayed by using help instructions in the first tab
  • Step-3: Open the GST Offline Tool and follow these steps:
    • Click on New
    • Enter GSTIN, Financial Year, Tax Period and click on Proceed
  • Step-4: Enter Data or Import Data
    You can either enter data manually or import data from excel utility. Click on Import Files.
  • Step-5: Import Excel
    You can either Import the entire excel sheet or selected sections. Select Import CSV to import the .csv file.
  • Step-6: Generate File
    Select Copy Excel to copy-paste the data of the section you wish to import. Click on View Summary. Review the data and click on Generate File to create a JSON file.

Steps to file GSTR-1 on GST Portal:

  • Step-7: Navigate to Returns Dashboard on GST Portal
    Log in to GST Portal with a valid username and password. Select the Financial Year and Period of filing. Click on ‘PREPARE OFFLINE’ under GSTR-1.
  • Step-8: Upload JSON file
    Upload the JSON File that you have saved. Once the status changes to ‘processed’, go back to the returns dashboard and click on prepare online.
  • Step-9: Generate GSTR-1 Summary
    Click on ‘Generate GSTR 1 Summary’ to generate the latest summary of GSTR-1.
  • Step-10: Preview and Submit
    • Click on ‘PREVIEW’ to download the draft GSTR-1
    • Review the data and click on ‘SUBMIT’
  • Step-11: File Return
    Click ‘FILE RETURN’ and you can file the return using two options:
    • File with DSC – Use Digital Signature of the Authorised Signatory. It is mandatory in case of a Company and an LLP
    • File with EVC – Use OTP sent on registered email and mobile number of the Authorised Signatory.
  • Step-12: Success Message and ARN
    A success message with the ARN (Acknowledgment Reference Number) appears on the screen. The system sends a confirmation message to the registered email and mobile number. The status of the return on the dashboard changes to FILED.

FAQs

Who is required to file the GSTR-1?

Every registered taxable person, other than an input service distributor/compounding taxpayer/TDS Deductor/TCS Collector is required to file GSTR-1, the details of outward supplies of goods and/or services during a tax period, electronically on the GST Portal.

Which type of registered taxpayers are not required to file the GSTR-1?

The following taxpayers are not required to file GSTR-1:
• Taxpayers under the Composition Scheme. They should file CMP-08 and GSTR-4.
• Non-resident foreign taxpayers. They should file GSTR-5.
• Online information database and access retrieval service provider, They should file GSTR-5A.
• Input Service Distributors (ISD). They should file GSTR-6.
• Tax Deducted at Source (TDS) Deductors. They should file GSTR-7.
• E-Commerce Operators deducting TCS. They should file GSTR-8.

Should I file my GST Return monthly or quarterly?

Every business registered under GST must file all its GST Returns regularly within the due dates to avoid penalties and late fees. Periodicity of filing GST return will be deemed to be monthly for all taxpayers unless quarterly filing of the return is opted for

Taxpayer registered under Regular Scheme

For business registered under the regular scheme, the type of GST Return and the frequency of filing it depends on the turnover of the business.

1. Returns under Monthly Scheme

If the aggregate turnover of the business in the preceding financial year exceeded Rs.1.5 Crore OR the aggregate turnover during the current financial year is expected to exceed Rs.1.5 Crore, following returns are to be filed:

GST Return Frequency Description Due Date
GSTR-3B Monthly Summary Return with details of outward supplies, inward supplies and payment of tax 20th of next month
GSTR-1 Monthly Sales Return with details of outward supplies for businesses with aggregate turnover of more than Rs.1.5 Crore 11th of next month

2. Returns under Quarterly Scheme

If the aggregate turnover of the business in the preceding financial year was up to Rs.1.5 Crore OR the aggregate turnover during the current financial year is expected to be up to Rs.1.5 Crore, following returns are to be filed:

Form Frequency Description Due Date
GSTR-3B Monthly Summary Return with details of outward supplies, inward supplies and payment of tax 20th of next month
GSTR-1 Quarterly Sales Return with details of outward supplies for business with aggregate turnover of more than Rs.1.5 Crore last date of next month from end of the quarter

Taxpayer registered under Composition Scheme

A business can register under the Composition Scheme if the aggregate turnover is up to Rs.1 Crore. Tax is to be paid at a specified rate based on the nature of the business.

Taxpayers who have applied for registration under Composition Scheme should file the following GST Return:

Form Frequency Description Due Date
GSTR-4 Quarterly Return with details of outward supplies and payment of tax at a fixed rate of turnover of the return period 18th of next month from end of the quarter

FAQs

Who should file GSTR1 monthly?

Every registered dealer is required to file GSTR-1 every month. The return contains details of all outward supplies made during the month. However, certain taxpayers having annual turnover upto Rs 1.5 crores can opt to file the GSTR-1 once in every quarter.

Can the taxpayer change the period (whether monthly or quarterly) of filing his return?

The taxpayer will have the option to change the period (from quarterly to monthly and vice versa) of filing his returns only once – at the time of filing his first return for that financial year.

How do I convert from monthly to Quarterly?

For change Return filing Status from Monthly to Quarterly, follow the steps
1. Visit GST Portal
2. Enter login details, then click login.
3. Click file returns.
4. Select month, then click search.
5. Select yes if you are change monthly to Quarterly, then click search.

GSTR-1 – Format, Due Date, Late Fee

GSTR-1 is the statement of outward supplies of goods or/and services supplied by a registered taxpayer during the return period. A taxpayer registered under the normal scheme must file GST Return on the GST Portal. The taxpayer should file GSTR-1 on a monthly or quarterly basis depending upon the turnover of his business.

Index

GSTR-1 Format

This GST Return comprises of the following information and details:

  • GSTIN i.e. GST Identification Number of the taxpayer
  • Legal Name of the business
  • Aggregate Turnover of the business in the previous financial year
  • Return period i.e. the month or quarter for which the return is filed
  • B2B Sales – Sales made to registered taxpayers holding a valid GSTIN
  • B2C Large
    • Interstate sales made to unregistered persons for an invoice value exceeding Rs.2.5 lacs
  • B2C Others
    • Intrastate sales made to unregistered persons irrespective of the invoice value
    • Interstate sales made to unregistered persons for an invoice value up to Rs.2.5 lacs
  • Amendments to Sales – The taxpayer should report details of any changes in the sales invoices in the return of earlier tax period under B2B Amendments, B2C Large Amendments and B2C Others Amendments
  • Credit Note / Debit Note – Notes issued for a revision in the value of invoice or revision in the amount of tax or sales return must be reported under this section
  • Amendments to Notes –  details of amendments made to the credit notes or debit notes reported in the return of earlier tax period
  • Nil-Rated, Non-GST and Exempt supplies
  • Exports – Sales made to persons outside India including Deemed Exports and SEZ Supplies
  • Amendments to Exports – details of amendments made to the exports reported in the return of earlier tax period
  • HSN Summary – summary of sales of goods and services categorised on basis of HSN or SAC Codes
  • Document Summary – summary of invoices, notes, delivery challan etc issued and cancelled during the return period
GSTR 1 Filing for Regular Dealer
Take help of an expert to file GSTR-3B for a return period (month or quarter)
[Rated 4.8 stars by customers like you]
GSTR 1 Filing for Regular Dealer
Take help of an expert to file GSTR-3B for a return period (month or quarter)
[Rated 4.8 stars by customers like you]

Who should file GSTR-1?

All the traders registered under the regular scheme of GST registration should file GSTR-1. Further, the filing frequency is based on business turnover:

  1. File Monthly – If the aggregate turnover in the preceding financial year or the expected aggregate turnover in the current financial year exceeds Rs.1.5 Cr.
  2. File Quarterly – If the aggregate turnover in the preceding financial year or the expected aggregate turnover in the current financial year is up to Rs.1.5 Cr.

The following persons need to opt for a special registration and thus cannot file GSTR-1:

  1. Persons registered under the Composition Scheme (GSTR-4)
  2. Non-Resident Taxpayers (GSTR-5)
  3. OIDAR Service Provider (GSTR-5A)
  4. TDS Deductor (GSTR-7)
  5. E-Commerce Operator (GSTR-8)
  6. Input Service Distributors (GSTR-6)

GSTR-1 Due Date

All the regular traders under GST must file GSTR-3B (summary return) and GSTR-1 (statement of outward supplies). While the taxpayer should file GSTR-3B every month, he should file GSTR-1 either monthly or quarterly.

Annual turnover more than INR 1.5 Crore

If the annual turnover is more than INR 1.5 Crore, then GSTR 1 should be filed on a monthly basis:

Month

Due Date

October 2020

11th November 2020

November 2020

11th December 2020

December 2020

11th January 2021

January 2021

11th February 2021

February 2021

11th March 2021

March 2021

11th April 2021

April 2021

11th May 2021

May 2021

11th June 2021

June 2021

11th July 2021

July 2021

11th August 2021

August 2021

11th September 2021

September 2021

11th October 2021

The due dates from April 2021 tax periods for GSTR-1 and GSTR-3B is yet to be notified by the CBIC, as on 31st March 2021
Tip
The due dates from April 2021 tax periods for GSTR-1 and GSTR-3B is yet to be notified by the CBIC, as on 31st March 2021

Annual turnover less than INR 1.5 Crore

If the annual turnover is less than INR 1.5 Crore, then GSTR 1 should be filed on a quarterly basis.

 

Quarter

Due date

Oct-Dec 2020

13th January 2021

Jan-Mar 2021

13th April 2021

Apr-Jun 2021

13th July 2021

Jul-Sept 2021

13th Oct 2021

The due dates from April 2021 tax periods for GSTR-1 and GSTR-3B is yet to be notified by the CBIC, as on 31st March 2021
Tip
The due dates from April 2021 tax periods for GSTR-1 and GSTR-3B is yet to be notified by the CBIC, as on 31st March 2021

Late Fee for GSTR-1

If the taxpayer does not file GSTR-1 on or before the due date, he is liable to pay a Late Fee for each day of delay.

  • If there are no transactions in the return period, the taxpayer should file a NIL Return to avoid late fee and penalty
  • Late fee is calculated from the date after the due date up to the date of filing of the return
  • Late fee is payable while filing GSTR-3B of the next return period
  • As per the Act, a late fee of Rs.200 (CGST Rs.100 and SGST Rs.100) per day of delay was imposed. It was later reduced to:

 

GSTR Description Period Late Fees
GSTR-1 Statement of outward supplies (Tax Payable > Nil) July onwards INR 50 per day
GSTR-1 Statement of outward supplies (Tax Payable = Nil) July onwards INR 20 per day

FAQs

Can the taxpayer revise GSTR-1?

No. Once the GSTR-1 is filed, the taxpayer cannot revise it. If the taxpayer discovers an error or omission in the GST Return, he/she can rectify the error by filing amendment invoices in the GSTR-1 of the next period. Upon filing for the rectification, the taxpayer can also make payment for any short payment of tax or the payment of tax and interest in the next GSTR-3B.

How to download filed GSTR-1 on GST Portal?

To download filed GST Return on GST Portal, follow these steps:
1. Log in to the account on GST Portal
2. Click on Returns > View e-Filed Returns
3. Select the Financial Year, Return Filing Period and Return Type
4. You can view the Acknowledgment Number and Date of Filing of the GST Return
5. The Review page of GST Return would be displayed

How can I download my e-filed GST Return on GST Portal?

A taxpayer can download GST Return efiled from his account on the GST Portal.

Follow these steps:

  1. Visit GST Portal

    Log in to the account on GST Portal

  2. Navigate to Services

    Click on Returns > View e-Filed Returns

  3. Financial Year – Select the Financial Year for which the GST Return was filed

    1. Return Filing Period – Select Annual, Quarterly or Monthly
    2. Period – Select the period for which return was filed
    3. Return Type – Select the GSTR Form that you want to download
    Alternatively, if you select the financial year and search, all the e-filed GST returns for that financial year would be displayed. You can select the specific GST Return that you want to download.

  4. You can view the Acknowledgment Number and Date of Filing of the GST Return

    To download the return, click on ‘VIEW’.

  5. The Review page of GST Return would be displayed

    Click on ‘Download Filed GSTR’ to download the GST Return in a PDF format.

FAQs

Can I view or download my previously e-filed GST returns?

Yes, you can view and download your e-filed returns by using the Services > Returns> View e-Files Returns service from the GST Portal. However, for certain returns like GSTR-1 and GSTR-2, only a summary report of the return will be viewable/downloadable.

How do I download GST offline tools?

Visit the GST Portal and go to the ‘Downloads’ section, click on ‘Offline Tools’ and then click on the ‘GST New Return Offline Tool (Beta)’ under the options available.
An option to download the tool will be highlighted. Click on ‘Download’

How do I view an e filed return on GST?

To view your e-filed return, perform the following steps:
Login to the GST Portal with valid credentials.
Click the Services > Returns> View e-Files Returns command.

Should I file a GST Return if I have no Sales?

Every person who is registered under GST having a valid GSTIN must file all the GST Return applicable to his business. File GST Returns even if there are no transactions in the business. If there are no sales or purchases, the taxpayer must file a NIL Return.

A taxpayer can file a NIL Return if all the following conditions are satisfied:

  • There are no outward supplies i.e. sales during the tax return period
  • There are no inward supplies i.e. purchases or expenses during the tax return period
  • Tax liability during the tax return period is Nil

What is the Due Date to file NIL Return under GST?

The taxpayer with no business transactions must keep in mind the GSTR Form to be filed and the due date of filing.

If you fall under the Regular Scheme

GSTR Form Frequency Description Due Date
GSTR-3B Monthly Summary Return with details of outward supplies, inward supplies and payment of tax 20th of next month
GSTR-1 Monthly Sales Return with details of outward supplies for business with aggregate turnover of more than Rs.1.5 Crore 11th of next month
GSTR-1 Quarterly Sales Return with details of outward supplies for business with aggregate turnover of upto Rs.1.5 Crore last date of next month from end of the quarter

If you fall under the Composition Scheme

GSTR Form Frequency Description Due Date
GSTR-4 Quarterly Return with details of outward supplies, inward supplies and payment of tax at a fixed rate 18th of next month from end of quarter

What are the consequences if GST Return is not filed ?

It is mandatory for every registered taxpayer to file GST Return. Taxpayers with no business transactions should file Nil Return within the due date.

Consequences for not filing a NIL Return:

  1. Late Fee of Rs.20 per day is charged from the due date of filing to the actual date of filing the return subject to a maximum late fee of Rs.10,000 per return.
  2. If the taxpayer does not file GST Return for a specific period, he cannot file GST Returns for subsequent periods too. Thus, the late fee would keep accumulating.
  3. There would be no interest liability in case of nil return since there would not be any tax liability.
  4. The taxpayer may receive a notice from the GST Department for non-filing of returns to which an appropriate response needs to be submitted.
  5. The taxpayer cannot apply for the cancellation of registration if he does not file all the returns.
I have a GST number, but I haven't filed a single NIL return yet. How can I save the penalties?
If you have a GST number, it is compulsory to file GST return even if there are no business transactions during the return period. Read more about ways to save penalty if you have failed to file return
Read Answer
I have a GST number, but I haven't filed a single NIL return yet. How can I save the penalties?
If you have a GST number, it is compulsory to file GST return even if there are no business transactions during the return period. Read more about ways to save penalty if you have failed to file return
Read Answer

The Late Fee and Interest Liability are auto-populated based on the date of filing of the return. The taxpayer can view them in the E-Liability Ledger on the GST Portal. He can file the return only once the late fees are paid.

FAQs

What happens if I don’t file my GST return?

If you don’t file any GST return then subsequent returns cannot be filed. For example, if the GSTR-2 return of April is not filed then the next return GSTR-3 and subsequent returns of May cannot be filed. Hence, late filing of GST return will have a cascading effect leading to heavy fines and penalty

Can I file GST Return on my own?

Yes you can file your own returns on GST Portal.
GST return can be filed in different forms depending upon the nature of transaction and registration. Return Forms that are applicable for Normal Tax payers along with its Due Dates:
1. Monthly Details of Outward supplies in GSTR-1 by the 10th of next month.
2. Monthly details of Inward Supplies in GSTR-2 by the 15th of next month.
3. Monthly Filing of Return along with payment of tax due in GSTR-3 by the 20th of next month.
4. Annual Filing of Return in FORM GSTR-9 by 31st December of next financial year.

List of Port Code in India under GST

Under GST when an exporter files his sales return i.e. GSTR-1, he must mention the six-digit Port Code under GST of the port through which the goods are exported. Along with this, the unique Shipping Bill Number and the Shipping Bill Date also needs to be mentioned.

List of Shipping Port Code under GST in India

Port Code Location Name Country Code State
INCNB1 Car ‐ Nicobar IN Andaman and Nicobar
INCRN1 Cornwallis IN Andaman and Nicobar
INMYB1 Mayabandar IN Andaman and Nicobar
INESH1 Elphinstone Harbour IN Andaman and Nicobar
INRGT1 Ranghat Bay IN Andaman and Nicobar
INMDW1 Meadows IN Andaman and Nicobar
INNAN1 Nancowrie IN Andaman and Nicobar
INIXZ1 Port Blair IN Andaman and Nicobar
INIXZ4 Port Blair IN Andaman and Nicobar
INHYD4 Hyderabad Air Cargo IN Andhra Pradesh
INBNP1 Bheemunipatnam IN Andhra Pradesh
INNVP1 Navaspur IN Andhra Pradesh
INVTZ1 Vizac Sea IN Andhra Pradesh
INSRV1 Surasani ‐ Yanam IN Andhra Pradesh
INVTZ6 Visakhapatnam (EPZ / SEZ) IN Andhra Pradesh
INVRU1 Vadarevu IN Andhra Pradesh
INKAK1 Kakinada IN Andhra Pradesh
INRPL6 Raddipalem IN Andhra Pradesh
INKDD6 Karedu IN Andhra Pradesh
INVTZ4 Vishakapatnam IN Andhra Pradesh
INAPT6 Anaparthi IN Andhra Pradesh
INCLX6 Chirala IN Andhra Pradesh
INSNF6 Hyderabad IN Andhra Pradesh
INCOI6 Kakinada IN Andhra Pradesh
INMAP1 Masulipatnam IN Andhra Pradesh
INKRI1 Krishnapatnam IN Andhra Pradesh
INAKP6 APIICL SEZ / Visakhapatnam IN Andhra Pradesh
INTNI6 HIPL SEZ / Visakhapatnam IN Andhra Pradesh
INAKR6 RPCIPL SEZ / Visakhapatnam IN Andhra Pradesh
INVZM6 DLL SEZ / Visakhapatnam IN Andhra Pradesh
INAKB6 BIACPL SEZ / Visakhapatnam IN Andhra Pradesh
INNRP6 AAL‐SEZ /Visakhapatnam IN Andhra Pradesh
INMOV6 VBTL‐SEZ / Medak IN Andhra Pradesh
INKVR6 WFPML‐SEZ / KOVVUR IN Andhra Pradesh
INFMA6 APIICL / Medak District IN Andhra Pradesh
INFMH6 hgsezl / Ranga Reddy IN Andhra Pradesh
INCOA6 KSPL‐SEZ / KAKINADA IN Andhra Pradesh
INGLY6 APIICL‐SEZ / MAHABOOBNAGAR IN Andhra Pradesh
INSPE6 ASDIPL‐SEZ / NELLORE IN Andhra Pradesh
INCOP6 PICPL‐SEZ / KAKINADA IN Andhra Pradesh
INMDE6 APIICL SEZ / MEDAK IN Andhra Pradesh
INKOH6 RLL‐SEZ / Medak IN Andhra Pradesh
INURF 6 FAB CITY SPV ‐ SEZ / Srinagar & Raviryal
Distt. Ranga Reddy
IN Andhra Pradesh
INMEA 6 APIIC‐SEZ / Vill ‐ Lalgadi Distt.‐Ranga IN Andhra Pradesh
IN DBS 6 SANTA‐SEZ / Vill ‐ Muppireddipally IN Andhra Pradesh
IN URG 6 GMR HYDRABAD AVIATION ‐ SEZ / Vill. IN Andhra Pradesh
IN TAS 6 SRI CITY PVT. LTD ‐ SEZ / Satyavedu & IN Andhra Pradesh

FAQs

What is invalid Port Code under GST?

Invalid Port Code means that the code entered is incorrect. Thus, taxpayer should always select the correct code from the list of Port Codes in India defined by the GST Department. GST Portal does not accept codes other than specified list of Port Codes.