GST Return Filing

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    Online GST Return Filing in India

    Goods and Service Tax law now governs the major portion of the indirect tax system in India. The suppliers registered under this regime need to fulfill the compliance requirement regularly. Based on the turnover and the activities, the requirements and period of filing returns are prescribed under law.

    With online GST return filing, the taxpayers intimate the Goods and Service Tax Network (GSTN) about the inflow and outflow of supplies including the amount of tax paid and collected. While recording the taxable transactions with Government, the taxpayer is also required to pay the amount of tax collected from an outward supplier of goods or services after the deduction of Input Tax Credit (ITC).

    GST Return Type and Due Date

    GST Returns Purpose
    GSTR1 Tax returns for outward supplies are made using this form.
    It contains the details of the interstate as well as intrastate B2B and B2C sales including purchases under reverse charge and inter-state stock transfers made during the tax period. If Form GSTR-1 is filed late, the late fee will be collected in the next open return in Form GSTR-3B. From 1 January 2022, taxpayers will not be permitted to file Form GSTR-1 if they have not filed Form GSTR-3B in the preceding month.
    GSTR1A It is an amendment form used to correct the GSTR-1 document including any mismatches between the GSTR-1 of a taxpayer and the GSTR-2 of their customers. This can be filed between 15 and 17 of the following month.
    GSTR2 Monthly GST return for the received inward supplies are filed using this form. It contains taxpayer info, period of return and final invoice-level purchase information related to the tax period listed separately for goods and services.
    GSTR2A An auto-generated tax return for purchases and inward supplies made by a taxpayer is automatically compiled by the GSTN based on the information present within the GSTR-1 of their suppliers.
    GSTR2B GSTR-2B is an auto-generated document that acts as an Input Tax Credit (ITC) statement for taxpayers. The GST Council states that GSTR-2B will help in cutting down the time taken to file returns, minimise errors, ease reconciliation and simplify compliance.
    GSTR3 It is used to file consolidated monthly tax returns. It contains The taxpayer’s basic information (name, GSTIN, etc), period to which the return pertains, turnover details, final aggregate-level inward and outward supply details, tax liability under CGST, SGST, IGST, and additional tax (+1% tax), details about your ITC, cash, and liability ledgers, details of other payments such as interests, penalties, and fees.
    GSTR3A It is a tax notice issued by the tax authority to a defaulter who has failed to file monthly GST returns on time.
    GSTR3B Temporary consolidated summary GST returns of inward and outward supplies that the Government of India has introduced as relaxation for businesses that have recently registered to GST.
    GSTR4 It is the quarterly GST returns filed by compounding vendors. This contains the total value of supply made during the period covered by the return, along with the details of the tax paid at the compounding rate (not more than 1% of aggregate turnover) for the period along with invoice details for inward supplies if they are either imports or purchased from normal taxpayers.
    GSTR4A It is the Quarterly purchase-related tax return filed by composition dealers. It’s automatically generated by the GSTN portal based on the information furnished in the GSTR-1, GSTR-5, and GSTR-7 of your suppliers.
    GSTR5 Variable return for Non-resident foreign taxpayers (It contains the details of the taxpayer, period of return and invoice details of all goods and services sold and purchased. It also includes imports by the taxpayer on Indian soil for the registered period/month.
    GSTR6 This is the monthly GST return for ISDs. It contains the details of the taxpayer’s basic information (name, GSTIN, etc), period to which the return pertains, invoice-level supply details from the GSTR-1 of counter-parties, invoice details, including the GSTIN of the taxpayer receiving the credit, separate ISD ledger containing the opening ITC balance for the period, credit for ITC services received, debit for ITC reversed or distributed, and closing balance
    GSTR7 It is filed as a monthly return for TDS transactions. It contains the taxpayer’s basic information (name, GSTIN, etc), period to which the return pertains, supplier’s GSTIN, invoices against which the tax has been deducted. It is categorised under the major tax heads – SGST, CGST, and IGST. Details of any other payments such as interests and penalties are also included in the form.
    GSTR8 It is the monthly return for e-commerce operators.
    It contains the taxpayer’s basic information (name, GSTIN, etc), the period to which the return pertains, details of supplies made to customers through the e-commerce portal by both registered taxable persons and unregistered persons, customers’ basic information (whether or not they are registered taxpayers), the amount of tax collected at source, tax payable, and tax paid).
    GSTR9 This is an annual consolidated tax return
    It contains the taxpayer’s income and expenditure in detail. These are then regrouped according to the monthly GST returns filed by the taxpayer.
    GSTR9A It is an annual composition return form that has to be filed by every taxpayer who is enrolled in the composition scheme
    GSTR9B It is an annual return form that has to be filed by e-commerce operators who collect tax at the source
    GSTR9C This Audit form has to be filed by every taxpayer who is liable to get their annual reports audited when their aggregate turnover exceeds ₹2 crores in a financial year.
    GSTR10 Filing GST returns before cancelling GST registration
    This final GST returns is to be filed when terminating business activities permanently/cancelling GST registration. It will contain the details of all supplies, liabilities, tax collected, tax payable.
    GSTR11 Variable tax return for taxpayers with UIN
    It contains the details of purchases made by foreign embassies and diplomatic missions for self-consumption during a particular month.

    Benefits of GST Return Filing

    Seamless flow of ITCC

    The tax already paid by the supplier is deducted from the liability to pay taxes. If the tax paid and collected transaction is recorded through filing return by both the parties, the Input Tax Credit can be passed on to the buyer and not otherwise. The registered person cannot claim the input credit if the return is not filed on time.

    Simple and common form for all taxes

    Under the GST regime, three different types of taxes are collected – IGST, CGST & SGST. The information about all three taxes paid or collected is required to be recorded in a single form itself. The online filing system is simplified under this regime which and is further proposed to be more simplified through one form of filing for recording all transactions.

    Score higher compliance rating

    To monitor the compliance structure, the GST Network has introduced the mechanism of compliance rating. This is where all the registered persons are provided ratings based on their regularity of fulfilling the compliance and payment of taxes. The compliance ratings are publicly available on the website. The regular taxpayer is ranked with higher compliance ratings.

    Avoid penalty and interest

    For delay in filing return, the taxpayer is charged with a late fee of ₹ 50 for each day of a delay till the actual date of filing. To avoid such heavy penalties, the return must be filed without any delay. The taxpayers with no tax liability also have to file the returns to avoid the late fee of ₹ 20 for each day of delay. Interest at the rate of 18% p.a. is payable on the outstanding tax liability.