To get a GST summary in India, log in to the GST portal, navigate to 'Services' > 'Returns' > 'View Filed Returns,' select the financial year and period, and click search to view or download GSTR-1, GSTR-3B, or CMP-08 summaries. For HSN-wise details, select the 'Prepare Online' option within the GSTR-1 tile.
Step-by-step guide to download the GST summary
Steps to file GSTR-1: The existing filing steps of form GSTR-1/IFF shall be replaced with the following steps : i.) Click 'Generate Summary' button to generate the summary, ii.) Click 'Proceed to File/Summary' button to view the final summary before filing and iii.) Click 'File Statement' button to file GSTR-1/IFF.
GST Statement
They're like organised summaries of all the Goods and Services Tax (GST) transactions a business has made, helping businesses and tax authorities keep track of their financial activities.
I am a taxpayer. How can I view my filed Returns/Statements?
Step 1: Visit the GST portal. Click on the 'Search taxpayer' option, and then click on ' Search by PAN'. Step 2: Enter the PAN. The list of GST registrations under the PAN will be displayed, along with the state and status of their registration.
To download the HSN-wise summary in GST portal, log in and go to the return dashboard. Select the financial year and period, then choose GSTR-1 → Prepare Online. Under Table 12, add HSN details such as code, description, quantity, value, and tax.
1. To download the e-Invoice, visit https://einvoice.gst.gov.in and login with valid GST credentials. Click on Download e-invoice JSONs tile on the dashboard. Alternatively, taxpayer can navigate download e-Invoice by clicking Dashboard tile > e-Invoice Download tab.
GST is a single tax on the supply of goods and services, right from the manufacturer to the consumer. Credits of input taxes paid at each stage will be available in the subsequent stage of value addition, which makes GST essentially a tax only on value addition at each stage.
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GSTR9 Late Fee and Penalty
As per section 47, late fees for not filing the GSTR 9 within the due date is Rs.100 per day, per Act. That means late fees of Rs.100 under CGST and Rs.100 under SGST are applicable in case of delay. Accordingly, the total liability is Rs.200 per day of default.
FORM GSTR-1 is a statement of the details of outward supplies (i.e. sales of goods or provision of services) of goods or services or both. The details filed in table of this statement are to be communicated to the respective recipients of the said supplies.
The summary is generated by the GST Portal automatically at an interval of every <30 minutes>. In case you want to see the summary immediately after you have added the invoices, you can also generate the summary by clicking the GENERATE IFF SUMMARY button.
Export GSTR-1 in Excel format
Form GSTR-9 is an annual return to be filed once for each financial year, by the registered taxpayers who were regular taxpayers, including SEZ units and SEZ developers. The taxpayers are required to furnish details of purchases, sales, input tax credit or refund claimed or demand created etc.
The new GST reform finally addresses that. With only three slabs (5%, 18%, and 40%), the government aims to reduce complexity, lower consumer costs in essential categories, and make the tax system more predictable.
For any standard-rated supplies of goods or services that you make on or after 1 Jan 2024, you must charge GST at 9%. For instance, if you issue an invoice and receive payments for your supply on or after 1 Jan 2024, you must account for GST at 9%.
Types of GST in India
CGST (Central Goods and Services Tax) SGST (State Goods and Services. IGST (Integrated Goods and Services Tax) UTGST (Union Territory Goods and Services Tax)
After entering all the details of sales in the return, the taxpayer can generate the summary by clicking on the 'generate summary' option provided in the portal. By clicking the 'preview' option, the taxpayer can view the summary to verify the correctness of the invoice details entered before submitting the return.
Visit the government GST portal (www.gst.gov.in) to check the validity of the invoice. Click on the “Search Taxpayer” option and subsequently click on the “Search by GSTIN/UIN” option.
Manual > View/ Download Certificates
To export the HSN summary:
To file your first GST return, log into the GST portal, navigate to the return section, and fill out the required forms such as GSTR-1 and GSTR-3B with accurate details of your transactions. Can I file my GST return myself? Yes, you can file your GST return yourself through the GST portal.