Documents-Required-for-GST-Return-Filing

Documents Required for GST Return Filing

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:

  1. 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. Customers 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
  2. List of all invoices issued to persons not having GSTINĀ (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
  3. Consolidated intra-state sales, categories by GST rates
  4. Consolidated intra-state sales made through an e-commerce operator, categories by GST rates
  5. Consolidated inter-state sales, categories by state and GST rates
  6. Consolidated intra-state sales made through an e-commerce operator, categories by state and GST rates
  7. 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
  8. 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
  9. Summary of documents issued during the tax period
  10. 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
GST Software

Click here to ready GSTR 1 Return Format 2019-2020

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:

  1. 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
  2. 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
  3. HSN summary
  4. Details of credit received from Input Service Distributor
  5. Supplies received from composition taxable person and other exempt/Nil rated/Non GST supplies received
  6. TDS and TCS credit received
  7. Consolidated Statement of Advances paid/Advance adjusted on account of receipt of supply
  8. Input Tax Credit Reversal / Reclaim
  9. 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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