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GST Returns : Normal Taxable Person
GST has been implemented in India from 1st July, 2017. Under the new GST regime, nearly 1 crore businesses in India have obtained GST registration. All entities having GST registration are required to file GST returns, as per the GST return due date schedule mentioned below. GST return filing is mandatory for all entities having GST registration, irrespective of business activity or sales or profitability during the return filing period. Hence, even a dormant business that obtained GST registration must file GST return.

The Government of India has come up with various GST Return forms for taxpayers according to the categories for making an easy transaction. These forms are available on the official website of the Central Board of Direct Taxes (CBDT).

Further Normal Taxable Person can be classified in two categories i.e. Normal Taxable Person having Turnover more than 1.5 Crores and Normal Taxable Person having Turnover less than 1.5 Crores.

Types of GST Returns to be filed by normal taxpayers
GSTR-1
The taxpayer records all his outward supplies of goods and services in details in this form. This has to be mandatorily done by the 10th of the next month (GSTN is frequently changing the due date of filing GSTR1. So, keep checking announcements). This will form the basis for all future flow and match for credit reconciliations. GSTR-1 is a detailed form containing 13 different heads. The critical headings are:
GSTIN of the Taxable Person – Auto-populated results
Name – Auto-populated result
Gross Turnover in Last Financial Year – This has to be filed only once. From next year onwards, this field will be auto-populated
The Period for which the return is being filed – Month & Year shall be available as a drop-down for selection
Taxable outward supplies – Here, IGST shall be filled only in the case of inter-state movement whereas CGST and SGST shall be filled in case of
intra-state movement. Moreover, details of any exempted sales or sale at nil rate of tax shall also be mentioned here
Outward Supplies to end customer, where the value exceeds ₹ 2.5 lakhs – Other than mentioned, all such supplies are optional in nature
Any other supplies not covered in above 2 sections
Debit Notes or Credit Notes Details
Amendments to the details of any outward supplies of previous periods – This does not cover any changes by way of debit/credit notes
Exempted, Nil-Rated and Non-GST Supplies – This is a Non-GST section. When the details of exempted sales or nil-rated sales have already been mentioned anywhere above, then only Non-GST shall be filled up here
Export Sales
Tax Liability arising out of advance receipts
Tax Paid
GSTR-2 A
It is available on the 11th of the next month for the recipients to see and validate the information therein. Recipients have time between 11th – 15th of the next month to change any information, delete or add, based on their books of accounts.
GSTR-2 A
This form is the culmination of all inward supplies of goods and services as approved by the recipient of the services. The due date is 15th of the next month. It is auto-populated with the details of GSTR-2A. GSTR-2 shall include the following heads:
GSTIN of the Taxable Person – Auto populated result
Name – Auto populated result
The Period for which the return is being filed – Month & Year shall be available as a drop-down for selection
Details of all inward supplies – Auto populated with the details of GSTR-1. The taxable person can make any further addition or changes to the invoice here
Changes to the inward supplies made for any previous period
Import of Goods – Imports are treated as Inter-state supply and IGST shall be applicable on the same
Import of Goods in earlier periods
Services received from a person outside India (Import of Services)
Import of Services in earlier periods
Debit notes or Credit notes Details
Amendments made to Debit or Credit notes of previous periods
Inward supplies emanating from Unregistered persons
Credits received from an Input Service Distributor – Auto populated from details of GSTR-6
TDS credit from specified persons – Auto populated from details of GSTR-7
TCS credit from E-Commerce operators – Auto populated from details of GSTR-8
Input Tax Credit remaining to be taken against an invoice, from which initially a partial invoice was taken
Reverse Charge tax liability
Amendment to such reverse charge tax liability
Tax Paid
Input Tax Credit Reversals – A dropdown containing reasons for such reversals shall be made available
Amendments to such Input Tax Credit Reversals

Update as on April 2018: GSTR-2 has been kept on hold by GSTN.
GSTR-1 A
The form shall be auto-populated after filing of GSTR-2 on the 15th of the next month, having all the correct or changed information. The supplier shall have the choice to accept or reject the changes made by the recipient. Following such acceptance, the GSTR-1 shall be revised to such extent.
GSTR-3
This form is auto prepared by 20th of the next month. It will have the details of all outward as well as inward supplies of goods and services as furnished in GSTR-1 and GSTR-2. After considering both the details, GSTN will determine your input tax credit availability or the amount of tax payable.

It will have the following details:
GSTIN of the Taxable Person – Auto-populated result
Name – Auto-populated result
Address of the person – Auto-populated result
The Period for which the return is being filed – Month & Year shall be available as a drop-down for selection
Total turnover
Export Turnover
Taxable Turnover
Non-GST Turnover
Nil Rated or Exempted Turnover
Total Turnover (Sum of 1-4)
Details of outward supplies
Inter-state supply to end customers
Intra-state supply to end customers
Inter-state supply to registered persons
Intra-state supply to registered persons
Exports
Amendments to Sales Invoices, Debit Notes and Credit Notes
Tax liability on such outward supplies
Details of inward supplies
Inter-State received
Intra-State received
Imports
Amendments to Purchase invoices, Debit Notes and Credit Notes
Tax liability on such inward supplies
Reversals of Input Tax Credit
Total tax liability for the period
TDS received for the period
TCS received for the period
ITC for the period
Apart from the above details, a Part B has to be filed containing the details of,
Any taxes, interests, penalties or fees paid during the period
Any refunds claimed during the period w.r.t. cash ledger
GSTR-9
This is the annual return, which the taxpayer has to file by 31st December of the coming financial year. It is nothing but the accumulation of all 12 monthly GSTR-3 of the taxpayer. It would also include the amount of tax paid during the year, including details of exports or imports.

Apart from the above forms, the Government shall serve those taxpayers who fail to furnish the returns on time, notice in Form GSTR-3A.

After the GSTR-3 is fully accepted for the month, then final input tax credit shall be communicated through form GST ITC-1. The details of ITC-1 has to be confirmed in due time to get the credit for that month. If the same is not done in due time, then it will disallow the credit for the month and will be computed as a tax liability for the month instead.