Track GST Return Filing Status

Persons having GST registration are required to file GST returns every month. GST return filing mechanism assists the authorities concerned with calculating the liability of tax. Taxpayers who are obligated to file returns are afforded with the facility of tracking the GSTR status filed by them. In this article, we look at how to track GST return filing status in detail.

An Overview of Return Filing

GST returns, as already stated, are the particulars of income to be filed by a taxpayer. Particulars in this context refer to the details of procurements, sales, output GST, and Input Tax Credit (ITC). The filing of returns must be supported with sales and purchase invoices.

Application Reference Number

Application Reference Number (ARN) is a unique number allotted to all taxpayers while submitting their tax returns. This number serves its purpose while tracking the status of GST return filing, the likes of which can also be performed through other methods, namely return filing period and status of the return.

How to View the Status?

The status of the submitted returns can be viewed by following the steps given below: Step 1: GST Home Page The applicant may initiate the procedure by visiting the official GST portal. Step 2: Log in Now, the applicant is required to log in to his/her user portal by entering valid credentials. Step 3: Track the Status of Return The user may now click on the services drop-down menu, followed by the option “Returns”, and choose the “Track Return Status” command. The taxpayer will be prompted to track the application status through any of the following options:

ARN
Return Filing Period
Status

GST Return Status

When ARN is Chosen

If the taxpayer desires to track the application through the mechanism of ARM, he/she can follow the steps below: Step 1: Enter the ARN The taxpayer must enter the ARN which has been sent to the applicant’s e-mail address. Step 2: Search Click on the “Search” option. The status of the application will be displayed on the screen.

Tracking of Status through ARN

Return Filing Period

Step 1: Choose the submission period Select the period of submission of return by making use of the calendar. Step 2: Search The applicant is required to click on the “Search” option, upon which the status of the application will be displayed.

Return Filing Period

Status

Step 1: Choose the Status Choose the status of the return from the options provided in the drop-down list. Step 2: Search Click on the “Search” option. The status of the application is now displayed. Status

Status

Types of Application Status

The applicant may receive any of the following statuses based on the performance of obligations:

To be filed – if the returns are pending to be filed.
Submitted but not valid – The return is validated but isn’t filed yet.
Filed and valid – The return is filed and found to be on par with the requirements.
Filed and invalid – The return is filed, but the tax remains unremitted, either partly or fully.

Consequences of Delayed Filing

Non-filing of GST returns within the specified due date will attract an interest of 18% per annum, which is calculated on the total outstanding amount. Apart from this, the taxpayer will also be required to pay a late fee of Rs. 200 for every day of default, which wouldn’t go above Rs. 5,000.