HostBooks GST software provides you with the best GST Billing and Return Filing experience. We aim at reducing the compliance time significantly which will consequently cut down the cost by half. Being Cloud-based with Anytime Anywhere Access, NSDL Listed Software, HostBooks GST will always be by your side and help you achieve all your GST endeavors.
Ease your burden with a hassle-free process of filing GSTR-1, GSTR-1A, GSTR-3B, GSTR-4, and GSTR-9 online with HostBooks GST return filing software. We further strive to simplify the process with easy reconciliation of invoice mismatches, automatic data validation, inbuilt HSN/SAC codes, and tax liability updates.
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Generate invoices/bills as per the statutory guidelines with HostBooks GST billing software, which facilitates customized industry-specific GST billing. We help you focus on your core business activities by taking care of GST tax calculation, preparation of comprehensive business reports and inventory control. Also, HostBooks GST billing software enables you to print or email invoices as per your requirements.
Try Free TrialEvery business registered under Goods and Services Tax must file a monthly/quarterly return of sales or outward supplies, known as GSTR-1. By filing this return, every taxpayer makes a declaration of all the sales transactions made by him in the given period.
The due date to file GSTR-1 is 11th of the succeeding month (monthly filing) or end date of the following month succeeding the relevant quarter (quarterly filing). For example, GSTR-1 for the month of January 2019 will be 11th February 2019 in case of monthly filing and for the quarterly filing, the due date will be 30th April 2019 for the Jan-March 2019 quarter.
Late Fee for not filing GSTR-1 is ₹ 100 per day of delay (₹ 50 as per the CGST Act and ₹ 50 as per the SGST Act. The late fees will be charged from the date after the due date.
Late Fee for not filing GSTR-1 is ₹ 200 per day of delay (₹ 100 as per CGST Act and ₹ 100 as per the SGST Act. The late fees will be charged from the date after the due date.
However, currently, the late fee has been reduced to ₹ 50 per day (tax return) and ₹ 20 per day (for nil return).
This message pops up if one has a nil return. Please make sure you are putting in 0 in all the fields and file again.
The date mentioned in the invoice comes before the customer's GST registration date. Move the invoices to B2C section and delete the customer's GSTIN mentioned in these invoices. Then, re-compute B2C summary followed by re-uploading to the Govt. portal. Please note that your customer will not be able to get an input tax credit in such cases since they were not registered under GST for those invoice dates.
This error means that you have entered incorrect GSTIN of your customer. You need to check the GSTIN on the government website.
It is an amendment form used to correct the GSTR-1 for any mismatches between the GSTR-1 of a taxpayer and the GSTR-2 of his customers.
The due date to file GSTR-1A is between 15th and 17th of the following month. For example, GSTR-1A for October has to be accepted/rejected between 15th to 17th November.
No, the supplier cannot add any detail in GSTR-1A.
GSTR-1A is not mandatory to be submitted before the generation of GSTR-3.
This can be done after the expiry of the due date for GSTR-2, i.e. 15th of the subsequent month or any other notified date.
After selecting the checkbox for acknowledgment, the SUBMIT button will be enabled.
You cannot make any changes to the invoices once you submit GSTR-1A.
This is a monthly self-declaration to be filed by a registered dealer. GSTR-3B has been introduced by the Govt. to ease out the burden of the taxpayers. In this return, the taxpayer has to furnish the total values for each field.
GSTR-3B is to be filed on 20th of the following month. For example, the GSTR-3B for the month of Nov 2018 will be 20th Dec 2018.
A taxpayer must file GSTR-3B even if there is no sale or purchase in a month. Currently, Late Fee for filing GSTR-3B after the due date is as follows:
An interest @ 18% per annum is payable on the amount of outstanding tax to be paid.
Yes, GSTR-3B has to be filed by every registered person even if there are no transactions in a month.
Not required as only consolidated numbers are required in GSTR-3B.
No, invoice matching is there in GSTR-3B. This return is more of a self-declaration.
GSTR-1 has to be filed on a monthly or a quarterly basis depending on the turnover limit. Due dates and filing of GSTR-2 and GSTR-3 will be worked out by the GST Council soon. GSTR-3B is to be filed every month.
It is a quarterly return for those who have registered themselves under the GST Composition Scheme. The entities which have a turnover up to 1 crore INR are eligible for this scheme. Under the composition scheme, the taxpayer is required to file one return every quarter instead of three returns every month.
The due date for filing GSTR 4 is 18th of the month after the end of the quarter. For example, the due date for the quarter April to June 2018 will be 18th July 2018.
A penalty of ₹ 200 per day is levied if the GSTR-4 is not filed. The maximum penalty that can be charged is ₹ 5,000.
In case the GSTR-4 is not filed for a given quarter, then the taxpayer cannot file the next quarter's return.
According to Notification No. 73/2017 – Central Tax, late fees for GSTR-4 has been reduced to ₹ 50 per day of default. And for NIL return, the same has been reduced to ₹ 20 per day of delay.
B2B transactions of a Composition Dealer are not required to be declared in GSTR-4 for July-Sept and Oct-December return.
There is no provision for revising GSTR-4. One needs to thoroughly review ones GSTR-4 before filing.
RCM on purchase from unregistered dealers has been put on hold from 13th Oct 2017.
GSTR 9 is an annual return to be filed once for each financial year by the taxpayers registered under GST. The taxpayers are required to furnish details of the purchase, sales, input tax credit or refund claimed or demand created in this return. In the Annual Return for FY 2017-18, the details pertaining to the period from July 2017 to March 2018 are reported.
GSTR-9 is filed on or before the 31st of December of the subsequent financial year. However, the Government can extend this due date as per its discretion.
The late fees of Rs 100 under CGST & Rs 100 under SGST will be applicable in case of delay. Thus, the total liability is Rs 200 per day of default. However, this is subject to a maximum of 0.25% of the taxpayer's turnover in the relevant state or union territory. There is no late fee on IGST yet.
Yes, you can file an auto-populated GSTR-9 form. However, there are some sections that are not auto-filled by GSTN. Therefore, you need to check the same before filing GSTR-9 as once filed it can't be revised.
You need to pay IGST first for FY 2017-18 and then declare it in Table 9.
Yes, you have to mention SAC if your turnover is above the threshold limit of ₹ 1.5 crores.
In this case, you can make manual changes in GSTR-9.
HostBooks GST billing and filing software is an NSDL Listed Software. Hence, we are committed to ensuring a seamless GST billing and return filing experience for the taxpayers to overcome the GST challenges.
HostBooks GST software has been crafted with the latest cloud technology that provides you an anytime anywhere access. Simply put, HostBooks GST cloud solution enables you to easily access and manage your account anytime from any corner of the world.
HostBooks GST software automatically calculates the ITC along with the tax liability. It not only saves your valuable time but also increases your efficiency by reducing the manual efforts by almost half and by ensuring accuracy.
With HostBooks GST Billing software all your GST billing requirements will be met. Be it any industry, customized billing will be carried out as per the needs of the business. Hence, you have your bills the way you want.
A mismatch in the invoices can be really troublesome. And, correction of these mismatches may sometimes cost a fortune. Hence, HostBooks GST accounting software helps you with invoice reconciliations in a cost-effective manner and makes your job stress-free.
HostBooks GST billing and return filing software automatically validates the data for any errors and highlights the same right away. It also validates the GSTIN of the suppliers. So, with automatic data validation, you are already half-way through in your job.
HostBooks GST software facilitates easy data migration from Tally or any other software that you might be using currently. Simply put, all the details will be migrated in its original form with no data loss.
With HostBooks GST, you can import as well as export the files from your system instantly irrespective of its size. Hence, it simplifies the process of uploading data while filing the GST returns online.
HostBooks GST return filing software enables you to add multiple users as well as multiple companies in accordance with your business requirements
The automated bank feeds in our GST software fetches all the required information with respect to bank statements and hence eases out your burden. Also, it has been linked with all the secured payment gateways.
HostBooks GST software provides you with, TLS 1.2 Transport Security with AES 256 bit encryption (HTTPs at SSL Level) to keep your data safe and secure. It also offers easy backup and restoration of all your data.
Our team of competent CAs is just a call away to assist you on any GST related query. And, in case you are having trouble while filing your GST returns, the team will be at your service right away.
Save yourself from a penalty of 100% of the tax amount due.
Get GST Registration Now!GSTR-2
GSTR-2 is a monthly return containing details of purchases or inward supplies, to be filed by every registered person under regular scheme. (This is not in operation since implementation of GST)
GSTR-3
GSTR-3 is a monthly GST return that is generated by extracting information from GSTR-1 & GSTR-2. It shows the amount of liability for the month, to be filed by every registered person under regular scheme. (This is not in operation since implementation of GST)
GSTR-3A?
This is the tax notice issued by the tax authority to a defaulter who fails to file GST returns.
GSTR-4
This is a return for taxpayer registered under composition scheme in GST. Earlier it was filed on quarterly basis but after April 1, 2019 [i.e. from F.Y. 2019-20] it will be filed on annually, it contains all the details of purchases, sales, and tax paid for a given financial year.
CMP-08
This is a payment form to be filed by the composition dealer. This is a new form introduced w.e.f. April 1, 2019 [i.e. from F.Y. 2019-20] and to be filled on quarterly basis. It contains details of tax payable on outward supplies and inward supplies under reverse charge.
GSTR-4A
GSTR-4A is an auto-drafted and read only form, where all the B2B purchases and TDS credit are auto-populated based on the information furnished in the GSTR-1, GSTR-5, and GSTR-7 by the corresponding suppliers.
GSTR-5
It is a monthly return filed by every Non-Resident taxable person under GST. It contains the details of outward supplies, inward supplies and tax payable thereon.
GSTR-5A
It is a monthly return for furnishing details of supplies of online information and database access or retrieval services supplied by person located outside India and made to non-taxable person in India.
GSTR-6
It is a monthly return for Input Service Distributors (ISD). This return is used to distribute Input Tax Credit to its units. It contains the details of inward supplies on which credit received and distribution of the same.
GSTR-7
GSTR-7 is a monthly return for furnishing TDS transactions. It contains the details of tax has been deducted (SGST, CGST, and IGST) against each GSTIN, TDS paid and any other payment such as interests and penalties.
GSTR-8
GSTR-8 is a monthly return for furnishing TCS transactions. It contains the details of supplies made through e-commerce operator on which tax has been collected by the e-commerce operator, which included supplies attracted TCS and TCS collected thereon.
GSTR-9
This is an annual return to be filed by every registered taxpayers who were regular taxpayers, including SEZ Unit and SEZ Developer. It is a consolidated return that contains all the details of purchases, sales, input tax credit and tax paid for a given financial year.
GSTR-9A
This is an annual return to be filed by the every registered taxpayer who were taken registration under composition scheme in GST. It is a consolidated annual return that contains all the details of purchases, sales, and tax paid for a given financial year.
GSTR-9B
This return is filed by the e-commerce operators who are required to collect TCS in GST and filed GSTR-8 during the financial year.
GSTR-9C
It is a reconciliation statement, duly verified and signed by Chartered Accountant/Cost Accountant and required to be furnished along annual return GSTR-9 by the taxpayer whose aggregate turnover is above ₹2 Crore during a financial year. It basically contains reconciliation of Audited Financial Statement and Annual Return GSTR-9 filed for a given financial year.
GSTR-10
It is a final return for the taxpayers (registered as regular taxpayer) whose registration has been cancelled or surrendered. It contains details of stock of inputs, inputs contained in semi-finished or finished goods and stock of capital goods/plant and machinery held by such taxpayer on the day immediately preceding the date from which cancellation is made effective on which input tax credit has been availed and tax payable thereon.
GSTR-11
This is not a return rather it is a refund form to be furnished by the Unique Identification Number holder. It contains details of purchases made by foreign embassies and diplomatic missions (UIN holders) on which tax has been paid and refund claimed thereon.
Type of Return | Details | Time Period | Due Date |
GSTR-1 | Details of outward supplies of taxable goods and/or services by the regular taxpayer whose turnover is more than Rs. 1.5 Crore or who opted monthly return | Monthly | 11th of the next month |
GSTR-2 & GSTR-3 | Not in operation | NA | NA |
GSTR-4 | Return for taxpayers opted composition scheme under GST | Annual | 30th April of following the end of F.Y. |
CMP-08 | Payment of tax by the taxpayers opted composition scheme under GST | Quarterly | 18th of the month following the end of Quarter |
GSTR-5 | Return for a Non-Resident foreign taxable person | Monthly | 20th of the next month |
GSTR-5A | Return for OIDAR Service provider located outside India | Monthly | 20th of the next month |
GSTR-6 | Return for Input Service Distributor (ISD) | Monthly | 13th of the next month |
GSTR-7 | Return for authorities deducting tax at source. | Monthly | 10th of the next month |
GSTR-8 | Return for e-commerce operator who collected TCS | Monthly | 10th of the next month |
GSTR-9 | Annual Return by the taxpayer registered under regular scheme [Applicable only for the taxpayer whose turnover during the financial year is more than Rs. 2 Crores.] | Annually | 31st of the December following the end of the F.Y. [For F.Y. 2017-18 Due date is 31-Jan-2020] |
GSTR-9A | Annual Return by the taxpayer registered under composition scheme. [For F.Y. 2017-18 & 2018-19, it is optional for the taxpayers] | Annual | 31st of the December following the end of the F.Y. [For F.Y. 2017-18 Due date is 31-Jan-2020] |
GSTR-10 | Final Return for cancellation of GST registration | At the time of cancellation | Within 3 months from the date of effective date of cancellation or date of cancellation order, whichever is later |
GSTR-11 | Return by the UIN holder for claiming refund | Quarterly | There is no due date, it can be filed any time after the end of quarter |
The applicable penalties for non-filing of GST returns [GSTR-1, GSTR-3B, GSTR-4, GSTR-5/5A, GSTR-6, GSTR-7, GSTR-8 and GSTR-9] within the due date are mentioned below.
| Name of the Act | Late fees for every day of delay |
|---|---|
| Late fees for intra-state supplies | |
| Central Goods and Services Act, 2017 | ₹100 |
| Respective State GST Act, 2017 (or) UTGST Act, 2017 | ₹100 |
| Total late fees to be paid | ₹200 |
| The law has fixed a maximum late fee of ₹5,000 for each return being filed under each Act. | |
| Late Fee for Nil filers | |
|---|---|
| Name of the Act | Late fees for every day of delay |
| CGST Act | ₹50 |
| SGST Act | ₹50 |
| Total Act | ₹100 |
However, CBIC has reduced the late fees amount [for GSTR-1, GSTR-3B, GSTR-4, GSTR-5/5A, GSTR-6] as a relief for businesses having difficulties in using the GST portal.
| Name of the Act | Late fees for every day of delay |
|---|---|
| Late fees for intra-state supplies | |
| Central Goods and Services Act, 2017 | ₹25 |
| Respective State GST Act, 2017 (or) UTGST Act, 2017 | ₹25 |
| Total late fees to be paid | ₹50 |
| Late Fee for Nil filers | |
|---|---|
| Name of the Act | Late fees for every day of delay |
| CGST Act | ₹10 |
| SGST Act | ₹10 |
| Total Act | ₹20 |
A taxpayer is liable to pay an interest if he:
GST has to be paid at the time of filing of return and the interest to be paid as follows:
The GST Composition scheme is an easy and convenient tax scheme for small and medium enterprises. The objective of the scheme is to bring simplicity and to reduce the compliance cost for small taxpayers. An eligible person opting to pay tax under the composition scheme shall, instead of paying tax on every invoice at the specified rate, pay tax at a prescribed percentage of his turnover every quarter. Currently, a person, whose aggregate turnover in the preceding financial year did not exceed 1.5 Crore, may opt to pay tax under composition scheme if he qualifies other conditions as specified. However for the special category states the turnover limit is 75 Lakh. [There are 8 special category states who opted lower limit; Arunachal Pradesh, Uttarakhand, Manipur, Mizoram, Meghalaya, Nagaland, Sikkim and Tripura] Tax rates under composition scheme are as follows:
| S.No | Category of registered persons | Rate of Tax |
|---|---|---|
| 1 | Manufacturers, other than manufacturers of such goods as may be notified by the Government, i.e. ice cream, pan masala and tobacco. | 1% of the turnover in the state/union territory |
| 2 | Suppliers making supplies referred to in clause (b) of paragraph 6 of Schedule II [hereinafter referred to as Restaurant service] | 5% of the turnover in the State/Union territory |
| 3 | Any other supplier eligible for composition levy under section 10 of CGST Act and Chapter-II [Traders] | 1% of the turnover in the state/union territory |
Who can avail composition scheme?
A dealer who:
These codes are allotted to all the goods or services in supply. HSN means "Harmonized System of Nomenclature", a universally accepted 6-digit uniform code for goods and has been developed by the World Customs Organization (WCO) with vision of classifying goods all over the world in systematic manner.
SAC refer to "Service Accounting Code" which is meant for services.
In India, we use 8-digit HSN and 6-digit SAC codes, where the first 2 digits of the code stand for the chapter, and next 2 stands for heading, further next 2 stand for sub-heading and last 2 stands for specific item. In GST, there are 99 chapters, where 1-98 chapters contains HSN and chapter 99 contains HAC. HB-GST has inbuilt HSN and SAC codes.
In case, the returns have not been filed for a continuous period of 6 months, or a person paying tax under composition scheme not filed return for 3 consecutive tax periods, the proper officer may cancel the registration of such person as per the provisions of Section 29(2) of CGST Act, 2017 on the issuance of show cause notice. Also, the person should be provided with an opportunity of being heard. The taxpayer will have to furnish a proper reason for the failure to file returns. The officer if satisfied might provide an opportunity to file returns within a specified time frame.
ITC can be claimed in the same month or in coming months. However, ITC in respect of any invoice or debit note for supply of goods or service shall not be allowed after the due date of furnishing the return for the month of September following the end of financial year to which invoice or debit note pertains or furnishing of the relevant annual return, whichever is earlier.
The annual return is to be filed by every registered person except for:
However, Annual Return is optional for the taxpayer whose turnover during the financial year is up to Rs. 2 Crores.
The return is to be filed for every financial year on or before 31st December following the end of such financial year. [For F.Y. 2017-18 Due date is 31-Jan-2020]
The amount of cash deposited for CGST/SGST/UTGST/IGST/Cess in the electronic cash ledger can be used to make the payment of CGST/SGST/UTGST/IGST/Cess liabilities respectively. Inter-head adjustments are not allowed for major heads.
According to Schedule I of CGST Act, 2017, the supply of goods or services or both to a related or distinct person without consideration is considered as supply, when made in the course or furtherance of business.
Yes, the GSTIN of an entry made in GSTR-1 of earlier months can be amended. The amendment of B2B entries can be done in table 9A of GSTR-1.
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