There are 4 types of GST to be filed by a freelancer – GSTR 3B, GSTR 2A, GSTR 1 & GSTR 9.

GSTR 3B

The GSTR-3B is an integrated summary return of inward supply received by your business (purchases and expenses) and outward supplies received by your business (Sales and any other services provided), it does not require invoice level information, other than total values for each field. Every person who has registered for GST must file the return GSTR-3B including Nil returns. The GSTR-3B for a particular month should be filed by the 20th of the following month, for example, GSTR-3B for January should be filed by the 20th of February, and so on.

GSTR 3B contains mainly two sections to be filled 

  • 3.1. Details of your sales and inward supplies liable to reverse charge: In this section, you will have to enter the total taxable value, and tax collected under different tax heads (IGST, CGST, SGST/UTGST, and Cess). 
  • 4. Eligible ITC (Input Tax Credit):  The final tax to be paid and credits receivable will be calculated based on your income tax credit (ITC). In this section, you will have to enter details about the following: 

(A) ITC available (whether in full or part): Enter the tax amounts related to (1) import of goods, (2) import of services, (3) inward supplies liable for the reverse charge, (4) inward supplies from Input Service Distributors, and (5) all other ITC that is available.

(B) ITC Reversed (per rules 42 and 43 of CGST rules): In this, you have to enter details of capital goods/services that have been used for non-business purposes. 

(C) Net ITC available:  This will be automatically calculated by subtracting the reversed ITC (B) from the available ITC (A).

(D) Ineligible ITC: This includes blocked credits, which occur when certain services are involved. You are not allowed to claim ITC on transportation services (if they’re not for the purpose of supplying goods), health services, cab services for employees, food and beauty services etc.

GSTR 2A

It is an auto-populated form that gets created in the GST portal, covering all the outward supplies declared by his suppliers, ie, when the goods or service provider files his GSTR 1 for any particular month, the corresponding details are captured in GSTR 2A of the recipient. So basically it is only a read-only informational document available in the GST portal which contains details about the purchases made by the registered individual. And these data in the GST 2A can be used to claim the tax credit in the monthly GSTR 3B indeed for the taxpayer.

GSTR 1

It is a monthly or quarterly return that has to be filed by every registered dealer, no tax has to be paid after filing this return. It contains details of all outward supplies i.e sales. In GSTR 1 filing, invoice-wise details of all sales and supply of goods and services made by the taxpayer during the month are to be uploaded into the GST portal so that the Government can keep track of every transaction.

Period (Quarterly) Due Dates
January – March 2020 30th April 2020
April – June 2019 31st July 2019
July – September 2019 31st October 2019
October – December 2019 31st January 2020

In GSTR 1 filing the following information has to be filled- Receiver GST number, Invoice number, Invoice date, POS (place of supply), total invoice value including the tax. 

GSTR 9

GSTR 9 is the annual return that has to be filed once a year by a registered taxpayer. This document is a compilation of all the details of supplies made and received under various tax heads ie, it is a consolidation of all the monthly/quarterly returns (GSTR-1, GSTR-2A, GSTR-3B) filed during the entire financial year along with turnover and audit details for the same. The last day for filing this return is before the 31st of December of the following year.