Introduction to GST Return Filing
Goods and Services Tax (GST) changed the way India does business. It's a unified indirect tax system, and if you're a registered business, filing your GST returns on time is not just a necessity—it's your legal duty.
Let’s break down the concept of GST return filing online in the most beginner-friendly and complete way possible.
What is GST Return?
A GST return is a document that every GST-registered entity must file with the tax authorities. It includes details of your:
- Sales (outward supplies),
- Purchases (inward supplies),
- Tax collected and paid.
Based on these returns, the government calculates your tax liability or refund.
Importance of GST Return Filing
Why is it crucial?
- Legal Compliance: Filing GST returns on time keeps you on the right side of the law.
- Input Tax Credit (ITC): You can only claim ITC if you file your returns.
- Transparency: Filing builds a transparent business reputation.
Who Should File GST Returns?
Any person or business registered under GST must file returns, including:
- Regular taxpayers
- Composition scheme holders
- E-commerce operators
- Casual/non-resident taxable persons
- TDS/TCS deductors
Types of GST Returns
The GST system has multiple return types, each serving a different purpose.
GSTR-1 – Outward Supplies
Filed monthly or quarterly, it reports details of all sales/income.
GSTR-2A & GSTR-2B – Auto-drafted Returns
These show your purchases based on your suppliers’ GSTR-1. GSTR-2B is static; GSTR-2A is dynamic.
GSTR-3B – Summary Return
A self-declared return that summarises sales, ITC, and tax payments. Filed monthly.
GSTR-4 – Composition Scheme
Filed annually by businesses under the composition scheme.
GSTR-5 – Non-resident Taxable Person
Monthly return for non-residents doing business in India.
GSTR-6 – Input Service Distributors
Filed by ISDs to distribute credit to their branches.
GSTR-7 – TDS Return
For entities that deduct tax at source under GST.
GSTR-8 – TCS Return
For e-commerce operators, collecting tax at source is crucial.
GSTR-9 & 9C – Annual Return
Summary of all returns filed during the year. GSTR-9C is a reconciliation statement certified by a CA.
GSTR-10 – Final Return
Filed when you cancel your GST registration.
GSTR-11 – For UIN Holders
For organisations with a Unique Identity Number (UIN), claiming refunds.
How to File GST Returns Online
Gone are the days of standing in line! Here’s how to do it from your laptop:
Step-by-Step Process for GST Return Filing
1. Log in to the GST Portal
Visit www.gst.gov.in and log in with your credentials.
2. Select the Relevant Return Form
Choose the correct form based on your business type (GSTR-1, GSTR-3B, etc.).
3. Fill in the Required Details
Enter all details like taxable outward supplies, purchases, taxes paid, etc.
4. Upload Invoices (if applicable)
If required, upload B2B invoices with HSN/SAC codes and GST amounts.
5. Preview and Submit
Double-check everything, click on ‘Preview’, then ‘Submit’.
6. Make Payment (if any)
If there’s a tax liability, pay it using online modes.
7. Download Acknowledgement
Save your ARN (Acknowledgement Reference Number) for future reference.
Due Dates for Filing GST Returns
The government sets specific deadlines:
| Return Type | Frequeny | Due Date |
| GSTR-1 | Monthly | 11th of next month |
| GSTR-3B | Monthly | 20th of next month |
| GSTR-4 | Annually | 30th April |
| GSTR-9 | Annually | 31st December |
Penalty for Late Filing
- ₹50 per day for late filing (₹20 for NIL returns)
- Interest @18% p.a. on unpaid tax
Conclusion
Filing your GST returns online isn’t rocket science, but it does require attention to detail. From choosing the correct return type to hitting deadlines and avoiding penalties, every step matters. Whether you do it yourself or get professional help, make sure you stay compliant, claim your Input Tax Credit, and keep your business running smoothly.