Documents Required for GST Return Filing

GST return filing is mandatory for all persons having

GST registration in India. Taxpayers registered under GST would have to file GSTR 1, GSTR 2, and GSTR 3 returns on the 10th, 15th, and 20th of each month. In this article, we look at the documents required for filing GST return in India.

Documents Required for Filing GSTR1 Return

GST return filing is done through the

GST portal and documents need not be attached to the GST return. However, the taxpayer would need to submit information pertaining to B2B invoices issued, B2C invoices issued, credit notes issued, debit notes issued and HSN summary of goods sold. To prepare and file a GSTR1 return, the following information would be required:

List of all invoices issued to persons having GSTIN - B2B Invoices. These invoices must be uploaded to the GSTN. Invoice upload to GSTN need not contain the document. Only the following information about a B2B invoice must be uploaded in the format accepted by GSTN:
1. Customer's GSTIN
2. Type of Invoice
3. Place of Supply
4. Invoice Number
5. Invoice Date
6. Taxable Value
7. GST Rate
8. Amount of IGST applicable
9. Amount of CGST applicable
10. Amount of SGST applicable
11. Amount of GST cess applicable
12. If GST Reverse Charge is applicable
List of all invoices issued to persons not having GSTIN (B2C invoices), wherein the invoice value is more than Rs.2.5 lakhs. Details of all B2C invoices with a value of more than Rs.2.5 lakhs must be uploaded to the GSTN. The following information pertaining to B2C large invoice must be uploaded to the GSTIN.
1. Invoice number
2. Invoice date
3. Total value of the invoice
4. Taxable value
5. GST rate applicable
6. Amount of IGST applicable
7. Amount of CGST applicable
8. Amount of SGST applicable
9. Amount of GST cess applicable
10. Place of Supply
Consolidated intra-state sales, categories by GST rates
Consolidated intra-state sales made through an e-commerce operator, categories by GST rates
Consolidated inter-state sales, categories by state and GST rates
Consolidated intra-state sales made through an e-commerce operator, categories by state and GST rates
Details of all export bills must be uploaded to the GSTN. The following details must be provided in GSTR1 return for all export bills issued.
1. Customers GSTIN
2. Type of Invoice
3. Invoice Number
4. Invoice Date
5. Shipping Bill Number
6. Shipping Bill Date
7. Port Code
8. Taxable Value
9. GST Rate
10. Amount of IGST applicable
11. Amount of CGST applicable
12. Amount of SGST applicable
13. Amount of GST cess applicable
HSN wise summary of all goods sold during the month
1. HSN Code
2. Description
3. UQC
4. Total Quantity
5. Total value
6. Total taxable value
7. Amount of IGST applicable
8. Amount of CGST applicable
9. Amount of SGST applicable
10. Amount of GST cess applicable
Summary of documents issued during the tax period
Summary of debit note, credit note, advance receipt and amendments

The procedure for

uploading invoices to GSTN is easy and simple through LEDGERS GST Software. From LEDGERS GST software, the information to be filed in a GST return can be validated and filed on the GSTN portal directly.

GST Software Learn more: GSTR 1 Return Format

Documents Required for Filing GSTR2 Return

Filing of GSTR2 return can also be done through the GST portal. While filing GSTR2 return, most of the data is auto-populated by the system based on the GSTR1 returns filed on the GSTN. Hence, the taxpayer would have to verify the data provided and upload details of any purchases that are not reflected in the system to complete GST return filing. For GSTR2 return, the following information must be submitted:

In case of purchase from a person registered under GST, the following details pertaining to the invoice issued by the seller must be uploaded or verified on the GST portal.
1. Invoice number
2. Invoice date
3. Invoice value
4. Place of Supply
5. Applicability of reverse charge
6. Invoice type
7. Taxable value
8. GST rate
9. Amount of IGST applicable
10. Amount of CGST applicable
11. Amount of SGST applicable
12. Amount of GST cess applicable
13. Eligibility for Input Tax Credit
14. Amount of IGST Input Tax Credit Claimed
15. Amount of SGST Input Tax Credit Claimed
16. Amount of CGST Input Tax Credit Claimed
17. Amount of GST Cess Input Tax Credit Claimed
For import purchases from a foreign country or SEZ unit, the taxpayer must provide the following information:
1. Is supply for a SEZ
2. Suppliers GSTIN
3. Bill of Entry number
4. Bill of Entry date
5. Bill of Entry value
6. Port Code
7. Taxable value
8. GST rate
9. Amount of IGST applicable
10. Amount of CGST applicable
11. Amount of SGST applicable
12. Amount of GST cess applicable
13. Eligibility for Input Tax Credit
14. Amount of IGST Input Tax Credit Claimed
15. Amount of SGST Input Tax Credit Claimed
16. Amount of CGST Input Tax Credit Claimed
17. Amount of GST Cess Input Tax Credit Claimed
HSN summary
Details of credit received from Input Service Distributor
Supplies received from composition taxable person and other exempt/Nil rated/Non GST supplies received
TDS and TCS credit received
Consolidated Statement of Advances paid/Advance adjusted on account of receipt of supply
Input Tax Credit Reversal / Reclaim
Addition and reduction of amount of output tax for mismatch and other reasons

To file GST return in India, visit IndiaFilings.com

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Frequently Asked Questions

Common questions about GST Return Filing Documents Needed for Compliance.

To file GSTR1 return, you need details of all B2B invoices issued, B2C invoices above Rs. 2.5 lakhs, export invoices, credit/debit notes, HSN summary of goods sold, and consolidated sales details categorized by tax rates and states. The article provides a comprehensive list of the specific information required for each type of invoice or document.

You do not need to upload the actual invoice documents to the GSTN portal for GSTR1 filing. Instead, you need to provide the required details like invoice number, date, value, tax rates, and tax amounts for each invoice. The article mentions that LEDGERS GST Software can be used to validate and directly file this information on the GSTN portal.

For purchases from GST-registered suppliers, you need to provide details like the supplier's GSTIN, invoice number, date, value, place of supply, reverse charge applicability, tax rates, tax amounts, and eligibility for input tax credit along with the ITC amounts claimed.

For import purchases from a foreign country or SEZ unit, you need to provide details like the Bill of Entry number, date, value, port code, taxable value, tax rates, tax amounts, eligibility for input tax credit, and ITC amounts claimed.

For GSTR2 filing, you need to provide details of any advances paid or adjusted, input tax credit received from an Input Service Distributor, supplies received from composition taxpayers or exempt/non-GST supplies, TDS and TCS credit received, and any input tax credit reversals or reclaims.

No, it is not necessary to attach physical documents while filing GST returns on the GSTN portal. The article clearly states that documents need not be attached to the GST returns. You only need to provide the required information and details as specified for each type of transaction.

For GSTR1 filing, you need to provide consolidated intra-state sales categorized by GST rates, consolidated intra-state sales made through e-commerce operators categorized by GST rates, consolidated inter-state sales categorized by state and GST rates, and consolidated inter-state sales made through e-commerce operators categorized by state and GST rates.

The HSN (Harmonized System of Nomenclature) summary is required in GSTR1 to report the summary of all goods sold during the month, categorized by HSN code, description, unit of quantity, total quantity, total value, taxable value, and tax amounts (IGST, CGST, SGST, and cess).

In GSTR1, you need to provide a summary of debit notes, credit notes, advance receipts, and amendments issued during the tax period. The article does not specify the exact details required, but it is likely that you need to provide the document numbers, dates, values, and tax amounts.

The Place of Supply field is crucial in GST returns as it determines the state or union territory where the supply of goods or services is deemed to have been made. This information is essential for determining the correct tax rates and tax amounts (IGST, CGST, or SGST) applicable for the transaction.