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Overview of GST Return Filing

Filling out GST returns is a crucial task that serves as a link between the government and the taxpayer. Every individual or organization registered under the GST Act is required by law to report sales, purchases, and tax paid to the administrative authorities by filing Form GST reports. It is the taxpayer's responsibility to file the GST Return once the GST Registration has been completed. The taxpayer must give all necessary information about the business and transactions, as well as tax declarations and payments, while filing the GST return.GST Return Filing is considered to be filed electronically, which aids the taxpayer in generating an offline GST return and then uploading it to GSTN via the facilitation center.

Furthermore, there are certain aspects of GST returns filing that a person should be aware of before filing the GST Return. Certain GST Returns must be filed on paper and then uploaded to the GSTIN system by the taxpayer or a facilitation center. GST-compliant sales and purchase invoices are expected as a result of the GST return filing service. You can create GST-compliant invoices: An inventory, sometimes known as a bill, is a list of items supplied or services rendered, as well as the amount owed.

GST Return Filing

Who Qualifies for a GST Return?

GST-registered individuals and companies are required to file monthly and annual GST returns. The GST that must be filed is also determined by the nature of the business. The tax burden must be paid to the government on time once the GST filing is completed.

What are the Most Important Things to Remember When Filing a GST Return?

Depending on the nature of their economic activity, any individual or corporation with a GST Registration under the GST Act, 2017 is required to file GST returns.

In a word, whether an individual or corporation sells things or provides services to others, it must register for GST and make returns on a regular basis. Any registered dealer who engages in the following activities must file a GST return:

  • With GST paid on the purchase,
  • Sales Purchase Output GST (on Sales)
  • ITC (Input Tax Credit).

What Are the Different Types of GST Returns Filing Forms?

Every person or business that is registered under the GST Act will be required to file a monthly and annual GST return. For filing GST returns, the GST portal has provided four different types of forms:

  • Purchase Return
  • Return for Supplies
  • Annual Return
  • Monthly Return

Small business taxpayers who have chosen the composition system, on the other hand, are required to file GST returns every quarter.

What Documents Are Necessary for GSTR Filing?

The documents listed below are necessary for GSTR filing:

  • Invoices' List (B2B Services, B2C Services)
  • GSTIN of the customer
  • Type of Invoice Number of Invoices Source of Supply
  • GST (Goods and Services Tax) CGST, SGST, IGST, and GST Rate Taxable Value Amount Cessation is relevant.
  • Intra-state and inter-state sales have been consolidated.
  • Details about HSN on a per-HSN basis.
  • A summary of the required paperwork, such as the Debit and Credit Note.

What Are the Advantages of Filing a GST Return?

For all taxes, a simple and common form is required.

Different types of taxes are collected under the GST Act - IGST, CGST, and SGST – and all three taxes paid or collected must be reported in a single form. The GST Return online platform has been streamlined, and it is proposed that it be further streamlined by using a single form of filing to capture all transactions.

The Cascading Effect is eliminated.

GST replaced numerous previous taxes in the Indian tax system, including central excise duty, service tax, customs duty, and state-level value-added tax. As a result, the cascading impact of tax on tax has been eliminated by a single GST.

Benefits of a Higher Threshold

Prior to the implementation of the Goods and Service Tax, any business with an annual revenue of more than 20 lakhs was subject to VAT. The GST has increased the benefit thresholds.

Advantages of Starting a Business

Prior to GST, firms with an annual revenue of 5 lakh were required to pay VAT, which was extremely difficult for a firm in its early stages. Businesses can now deduct service tax from their sales under GST, which replaced VAT.

Provides a higher level of compliance

The GST system has implemented a compliance rating mechanism to monitor the compliance structure. This is where all registered entities/individuals are assigned a grade based on their consistency in complying with and paying taxes. The website publishes the rating of an entity's/compliance, individual's and a unique taxpayer is ranked with greater compliance ratings.

E-commerce as a means of obtaining goods quickly

With the rise in competition, every company is establishing a strong online presence to market its services and products. Many types of VAT laws and compliances were had to be followed under VAT, many of which were extremely intricate and frequently ended in the Authority seizing products. The GST, on the other hand, has simplified all of these processes and made doing business online much easier.

Accountability and Regulations

Prior to the implementation of GST, the period was marked by a disorganized tax filing system. With the advent of GST, all taxes are now paid online, removing one of the most inconvenient aspects of tax reporting. As a result, businesses have become more responsible, and tax filing laws have become more regulated than before.

An Explanation of GST Return Filing Categories in India

There are 16 types of GST Return available as follows-

GSTR-1 (Return for Outward Supplies)

GSTR-1 is one of the forms of GST returns that must be filed in order to disclose information on outbound supplies of goods and services. To put it another way, sales transactions made during a tax period, as well as any issued debit and credit notes, must be reported. Any changes to sales invoices, including those from past tax periods, must be recorded on Form GSTR-1.

All regular taxpayers who are GST registered are obliged to file GSTR-1. It must be filed on a monthly basis, with the exception of small taxpayers with a revenue of up to INR 1.5 crore in the previous financial year, who can file on a quarterly basis.

GSTR-2A (Read-Only Return of ITC)

GSTR-2A is a tax return that contains information about all internal purchases of goods and services made from any registered supplier throughout the taxation period. The information from the suppliers' Form GSTR-1 is used to auto-populate the data. No action may be taken with GSTR-2A because it is a read-only return.

GSTR-2 (Return of Inward Supplies)

GSTR-2 is a type of GST return that is filed for inbound supplies of goods and services that are related to purchases made during a specific taxing period. The GSTR-2 return's information is auto-populated from the GSTR-2A. The GSTR-2 return, unlike the GSTR-2A, can be changed.

All regular taxpayers registered under GST are obliged to file GSTR-2. Even so, with the implementation of GST, the filing of the same has been put off.

GSTR-3 (Return Abbreviated for ITC and Outward)

GSTR-3 is a monthly return that summarises all inward supplies received, outward supplies made, and Input Tax Credit claims, as well as information about tax due and taxes paid. Based on the GSTR-1 and GSTR-2 returns, this return is prepared automatically.

All regular taxpayers who are GST registered are obliged to file GSTR-3. Even so, with the implementation of GST, the submission of the same return has been postponed.

GSTR-3B (Synopsis of Inward & Outward Supplies)

GSTR-3B is a monthly self-declaration that provides summarized information about all outward supplies made, claimed input tax credits, tax liability determined, and taxes paid. All typical taxpayers classified under GST are obliged to file GSTR-3B.

CMP-08 / GSTR-4 (Return of Composition Scheme)

GSTR-4 is one of the forms of GST returns that taxpayers who have chosen the Composition Scheme under GST must file. CMP-08 has taken the place of the previous GSTR-4.

The Composition Scheme is a taxation system in which taxpayers with annual revenue of up to INR 1.5 crore pay a fixed rate of tax on their confirmed turnover. The CMP-08 is a quarterly return that must be submitted.

GSTR-5 (Return of a Non-Resident Taxpayer)

The GSTR-5 is a return filed by non-resident taxpayers who are GST registered and conduct business in India. This return includes information on all inbound supplies, outbound supplies, credit or debit notes, tax due, and taxes paid.

For each month that the taxpayer is registered for GST in India, the GSTR-5 return must be filed.

GSTR-6 (Return from Input Service Distributors)

GSTR-6 is a monthly return an Input Service Distributor is expected to file. It will contain information on the input tax credit that the Input Service Distributor has received and delivered. It will also list all documents issued for the circulation of input credit as well as the method of distribution.

GSTR-7 (Return for Taxpayers Deducting TDS)

Individuals who are required to deduct TDS (tax deducted at source) under GST must file GSTR-7 on a monthly basis.

Details about TDS deducted, TDS liability payable, and claimed TDS refund would be included in GSTR 7.

GSTR-8 (Return for E-Commerce Operators TCS)

GSTR-8 is a monthly return that must be filed by E-Commerce Operators who are subject to the GST and must collect Tax at Source (TCS).

GSTR-8 will include a list of all purchases made through the E-commerce platform, as well as the total cost of sales (TCS).

GSTR-9 (Annual Return for Normally Registered Taxpayer under GST)

GSTR-9 is the annual return that GST-registered taxpayers are expected to file. It contains information on all outside supplies made and inside supplies received throughout the preceding year.

This return is filed using HSN codes and several tax heads such as CGST, SGST, and IGST.

GSTR-9A (Annual Return under Composition Scheme)

GSTR-9A is the annual return that taxpayers who have already registered under the Composition Scheme for the current fiscal year must file. It's a mash-up of all the quarterly returns that were filed throughout that fiscal year.


*According to the decision reached at the 27th GST Council meeting, Composition taxpayers will not be required to file GSTR-9A yearly returns for the fiscal years 2017-18 and 2018-19.

GSTR-9C (Return for obtaining Accounts Auditing from CA)

GSTR-9C is a type of GST return in which all taxpayers listed under GST whose aggregate turnover exceeds INR 2 crores in a financial year are obliged to file a settlement statement. A Chartered Accountant must audit the accounts of the registered individual. The inspected financial statements of the taxpayer and the yearly return GSTR-9 filed by that individual make up the statement of settlement.

Because a GSTR-9C form must be filed for each GSTIN, a single PAN can now have several GSTR-9C forms filed.

GSTR-10 (Return for the Person whose Registration gets Rescinded)

GSTR-10 is one of the forms of GST returns that any taxable person whose registration has been cancelled or surrendered is required to file. This return, also known as a final return, must be filed within three months of the date of cancellation or cancellation order, whichever comes first.

GSTR-11 (Return for UIN Holders)

GSTR-11 is one of the forms of GST returns that persons who have been issued a Unique Identity Number (UIN) must complete in order to receive a GST refund for goods and services purchased in India.

What is the GST Return Filing Process?

GST return filing is a complex process that involves three essential procedures that every GST taxpayer must follow.

Collecting the documents and invoices is the first step.

To post their yearly return invoices on the GST system, all registered taxpayers must gather the necessary documentation and invoices. All documents and invoices must be kept in an electronic format.

Step 2: Get Ready to File Your GST Return Online

To begin completing your GST returns, you'll need all of the information and paperwork. Either the taxpayer or an expert designated by him/her would keep track of invoices, and by the end of the month, he/she would be able to conveniently file GST returns electronically through the GST portal.

Step 3: Important Pre-Compliances to Make Before Filing Your GST Return

  1. Before submitting the GST return, the first step will be to review the GST filing and records.
  2. The next step is to double-check that all of the records, invoices, and documents are in order.
  3. After you've double-checked all of your paperwork, you may file your GST returns online.
  4. Once the return has been correctly filed, the ARN number will be created.
    1. Penalty for not Filing GST Returns Timely

      Delayed GST Penalty for Not Filing GST Returns on Time Return filing can have a hallucinatory effect, resulting in large fines and penalties. If GST return filings are not completed within the specified period, the taxpayers will be charged interest and a late fee. Furthermore, an annual interest rate of 18 percent would be appropriate. Nonetheless, the taxpayer might compute the amount of interest due on the unpaid tax.The late charge consists of Rs. 100 per day per Act, Rs. 100 per day under CGST, and Rs. 100 per day under SGS, for a total of Rs. 200 per day. A maximum of Rs. 5000 will be awarded. (The Integrated Goods and Services Act is exempt.)

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Frequently Asked Questions

Other methods of GST Return Filing that require an OTP from your registered phone number/PAN/DSC are also available.

It is the corporate office of a products and service supplier that collects tax bills for inward supplies produced by vendors on behalf of branch offices in order to distribute tax credits.

Yes, indeed.
Yes, an e-commerce operator who collects Tax at Source must file GSTR 8.
The major goal of submitting Form GSTR 8 is to keep a thorough record of all transactions made on a "e-commerce platform."
An ISD (Input Service Distributor) who is registered under the GST Act must file Form GSTR 6 as a GST Return on or before the 13th of each month.
Form GSTR 11 is required to be filed by an individual who has been issued a UIN (Unique Identity Number) for the purpose of claiming a refund on a transaction made in India.
Diplomatic organizations and foreign embassies possessing UN mandates are prime instances of GSTR 11.
Every month, the taxpayer must file Form GSTR 8 by the 10th of the month.
Ensure that the purchase is recorded in your GSTR-2.
The recipient can review, validate, amend, or delete such information, as well as add features, and then submit it in FORM GSTR-2 by the 15th of the following tax period.
The information entered by the supplier in GSTR-1 is conveyed to the recipient in 'Part A of FORM GSTR-2A,' an auto-drafted form.
No, it's not true. Under the 'composition system,' an assessee is not needed to file a GST return containing the information of inbound and outbound supply. Within 18 days of the end of the quarter, such assesses must file quarterly returns in FORM GSTR-4.
A non-resident taxable assessee must file GST Return – GSTR-5 to report monthly details of "inward" and "outward" supply, debit/credit notes, tax paid details, closing stock details, and any refund requested.
Only after the recipient has submitted his return will the provider be informed of the rejected documents.
Only in the case of a Nil return (no supplies made or received) can the Form RET-1 be filed through SMS.

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