As a registered taxpayer under the GST law, it is paramount that you file your GST returns diligently. But, filing the returns is not enough, you must keep track of the status of the returns filed. If you are not aware of the process to check the returns status, the following tips will help you.When you file the, GST returns you will receive an ARN or Application Reference Number, which is unique to all taxpayers. Make sure that you save this number, and use it to track the return status.
How to check the GST returns status on the government portal?
Before you start the tracking process, it is paramount that you have the details of your GST account, and then you must follow the below process:
- Visit the common government GST portal – www.gst.gov.in adn log into your account with your credentials
- Click on the ‘Returns’ option on the top menu bar and click on ‘track return status’ from the drop-down options.
- Next, click on the return’s filing period
- Choose the financial year in which you filed the returns from the drop-down list, and click the search button.
- Your GST returns status for the chosen period will be shown on the screen.
How to check the GST returns status with ARN?
As a registered taxpayer, when you file the returns, you will get an Application Reference Number on the email you mentioned while filing the returns on the registered phone number. If you have the number, follow the below process to track the returns status:
- Visit the GST portal – www.gst.gov.in and log into your account
- Next, click on services > Returns > Track returns status
- Choose the ARN option and enter the details
- Click on the search button and your returns status will appear on the screen
How to track the GST returns status using Status?
- Visit the GST portal – Link www.gst.gov.in
- Log into your account
- Next, click on services > Returns > Track returns status
- Select the Status option from the drop-down list and search
What are the different types of GST returns status?
When you check the GST returns application status on the government portal, your status could be any of the following:
- If the return is due, and you have filed the returns yet, the portal will show the status as ‘to be filed.’
- If the returns filed by you are validated but still shows filing status pending, then the status would be ‘submitted but not filled.’
- If you have filed the returns without any pending status, it will show ‘filed-valid.’
- If you have filed the returns but the tax paid is less than the due amount, then the status would show as ‘filed-invalid.’
FAQS - FREQUENTLY ASKED QUESTIONS
How do I check my GST return filed without login ?
To check your GST return without logging in, you can use the GSTN (Goods and Services Tax Network) portal's "Search Taxpayer" feature.
Follow these steps:
Visit the GSTN portal athttps://www.gst.gov.in/.
Click on the "Search Taxpayer" option on the homepage.
Select the state where you are registered.
Enter your GSTIN or PAN number in the appropriate field.
Enter the captcha code and click on "Search".
You will be able to see the details of your GST registration, including the filing status of your returns.
Please note that this method only allows you to check the filing status of your returns. To access the full details of your returns or file a new return, you will need to log in to the GSTN portal using your GSTIN and password.
How to download all GST returns ?
To download all your GST returns, you can follow these steps:
Login to the GSTN (Goods and Services Tax Network) portal using your GSTIN and password.
Once you have logged in, click on the "Services" tab on the dashboard.
Select "Returns Dashboard" from the drop-down menu.
On the "Returns Dashboard" page, you will see a list of all the GST returns that are applicable to you.
Click on the return period for which you want to download the returns. For example, if you want to download all your returns for the financial year 2022-23, click on the "2022-23" period.
Once you have selected the return period, you will see a list of all the returns that need to be filed for that period, including the due date and filing status.
To download all the returns, click on the "Download" button on the right-hand side of the page.
You can choose to download the returns in either Excel or JSON format, depending on your preference.
Once you have selected the format, click on the "Download" button to start the download process.
Repeat these steps for all the return periods for which you want to download the returns.
Please note that you can only download the returns that have been filed and processed by the GSTN portal. If any of your returns are pending or under processing, you will not be able to download them until they have been filed and processed.
Who is eligible for GST return ?
Under the Goods and Services Tax (GST) system in India, any person or business entity that is registered under GST is eligible to file GST returns. This includes:
Regular taxpayers: These are businesses that are registered under GST and are required to file regular returns. They need to file monthly GSTR-1, GSTR-3B, and GSTR-9/9C returns, and an annual return by the due date.
Composition taxpayers: These are small taxpayers who have opted for the composition scheme under GST. They need to file quarterly returns, which include GSTR-4 and an annual return by the due date.
Non-resident taxpayers: These are foreign taxpayers who are registered under GST and supply goods or services to India. They need to file a GSTR-5 return.
Input service distributors: These are businesses that receive invoices for input services and distribute the input tax credit to their branches. They need to file a GSTR-6 return.
E-commerce operators: These are businesses that operate digital platforms for selling goods or services online. They need to file a GSTR-8 return.
It is mandatory for eligible taxpayers to file their GST returns by the due date to avoid penalties and interest. Additionally, filing GST returns on time helps to maintain compliance and ensures smooth business operations.
Who can claim GST Refund ?
Under the Goods and Services Tax (GST) system in India, businesses and individuals who have paid excess tax or have tax credits that exceed their tax liabilities are eligible to claim GST refunds. Here are the entities that can claim GST refunds:
Exporters: Exporters can claim GST refunds on the taxes paid on inputs used to manufacture goods for export.
Suppliers of goods or services to SEZ units or developers: Suppliers of goods or services to SEZ (Special Economic Zone) units or developers can claim GST refunds on the taxes paid on inputs used to supply such goods or services.
Deemed exporters: Deemed exporters, who supply goods to SEZ units or developers, can claim GST refunds on the taxes paid on inputs used to manufacture such goods.
Persons carrying out a zero-rated supply: Businesses or individuals carrying out zero-rated supplies, such as supplies to SEZ units or developers, or supplies to exporters, can claim GST refunds on the taxes paid on inputs used for such supplies.
Those who have paid excess tax: Businesses or individuals who have paid the excess tax due to a mistake or error can claim GST refunds on the excess tax paid.
It is important to note that to claim a GST refund, the person or business must file a refund application within the prescribed time limit, along with the required documents and proofs to support the refund claim. The refund application must be filed electronically on the GSTN (Goods and Services Tax Network) portal.
How do I download monthly returns from the GST portal ?
Go to the GST portal (www.gst.gov.in) and log in with your credentials.
Click on the "Services" tab and select "Returns" from the drop-down menu.
On the "Returns" page and then view filed returns, select the return period for which you want to download the return.
Click on the "Download" button for the relevant return form, such as GSTR-1 or GSTR-3B.
Select the location where you want to save the downloaded return file.
Open the downloaded file using the relevant software, such as Microsoft Excel.
Verify the details in the downloaded return file and make any necessary corrections.
It is important to note that the GST portal allows taxpayers to download the monthly returns in Excel format, which can be edited and saved locally. However, it is recommended that you review the downloaded file and ensure that the data is accurate before making any edits or changes. Additionally, it is advisable to keep a copy of the downloaded returns for future reference and audit purposes.
Can we file GST returns without CA ?
Yes, businesses and individuals can file their Goods and Services Tax (GST) returns without the help of a Chartered Accountant (CA). The GST portal provides a user-friendly interface that allows taxpayers to file their returns online, without the need for professional assistance.
To file GST returns, you can follow these steps:
Go to the GST portal (www.gst.gov.in) and log in with your credentials.
Click on the "Services" tab and select "Returns" from the drop-down menu.
Select the relevant return form, such as GSTR-1 or GSTR-3B.
Fill in the details in the return form, such as invoice details, tax amount, and input tax credit.
Verify the details in the return form and make any necessary corrections.
Click on the "Preview" button to check the return summary.
If everything is correct, click on the "File Return" button to submit the return.
It is important to note that while it is possible to file GST returns without a CA, it is advisable to seek professional help if you are not familiar with the GST laws and regulations. This can help ensure that you file your returns correctly and avoid any penalties or legal issues in the future.
Who is not eligible for GST ?
Under the GST Act, certain persons or businesses are not required to register for GST and are thus not eligible for the benefits and obligations of GST. These include:
Small businesses with an annual turnover of less than Rs. 40 lakhs (or Rs. 10 lakhs for businesses in certain northeastern states) and service providers with an annual turnover of less than Rs. 20 lakhs.
Individuals engaged in the supply of goods or services that are exempt from GST, such as milk, eggs, and certain educational services.
Non-resident taxpayers who supply goods or services in India but do not have a place of business or fixed establishment in the country.
Persons engaged in the supply of goods or services that are outside the purview of GST, such as alcoholic liquor for human consumption and petroleum products.
Government entities and local authorities engaged in the supply of goods and services, as they may be required to comply with other tax laws and regulations.
While some persons or businesses may not be required to register for GST, they are not allowed to register voluntarily. However, there may be certain cases where a person or business is not required to register for GST but may choose to do so voluntarily. For instance, if a person or business is engaged in the inter-state supply of goods or services, they may choose to register for GST even if their annual turnover is below the threshold limit.
What if the GST return is not filled for 3 years ?
Under the Goods and Services Tax (GST) regime, it is mandatory for businesses to file their GST returns on time. Failure to file GST returns can result in penalties, interest, and even legal action by the tax authorities.
If a business has not filed its GST returns for 3 years, it could face the following consequences:
Penalty and Interest: The business may be liable to pay a penalty of up to Rs. 10,000 for each return that is not filed. In addition, interest will be charged on the outstanding tax liability from the due date of filing till the date of payment.
Loss of Input Tax Credit: If a business does not file its GST returns on time, it may not be able to claim input tax credit on purchases made from its suppliers. This could increase the cost of goods or services, affecting the profitability of the business.
Legal Action: The tax authorities may initiate legal action against the business for non-compliance with the GST laws. This could result in fines, imprisonment, or both.
Cancellation of GST Registration: The GST registration of the business may be cancelled if it fails to file its GST returns for a period of 6 consecutive months. This could affect the business's ability to operate legally and may impact its reputation in the market.
It is crucial for businesses to file their GST returns on time and avoid the above-mentioned consequences. If a business is unable to file its returns for any reason, it is advisable to seek professional help to ensure compliance with the GST laws and regulations.