Knowing how to file your GST returns can save you more than Rs 50,000 a year in fees and expenses. Small business owners and start-ups need to handle their mandatory taxes by themselves. Even if you have the resources to afford an accounts person for the same knowing how to file a GST return will be good nonetheless.
Filing GST returns is mandatory for all GST-registered businesses. GST return will allow you to claim GST credit on the inputs to your business and deposit the GST collected from your customers.
Fortunately, with the system being completely online, all you need is your smartphone or computer with an internet connection to complete your formalities.
Who Should File GST Returns?
Every business unit whose turnover exceeds Rs 20 lakhs or 40 lakhs a year should file GST returns. However, all businesses registered for collecting GST on their services and products should file appropriate GST returns.
Types of GST Returns (GSTR 1, 3B and others with brief explanation)
You need to file one or more of the following returns based on the conditions described below within the respective due dates of the form:
| Return Form | Frequency | Description | Due Date |
| GSTR-1 | Monthly Quarterly (If opted under the QRMP scheme) | Details of outward supplies of taxable goods and/or services affected | 11th of the next month 13th of the month succeeding the quarter |
| IFF (Optional by taxpayers under the QRMP scheme) | Monthly (for the first two months of the quarter) | Details of B2B supplies of taxable goods and/or services affected | 13th of the next month |
| GSTR-3B | Monthly Quarterly (For taxpayers under the QRMP scheme) | Summary return of outward supplies and input tax credit claimed, along with payment of tax by the taxpayer | 20th of the next month 22nd or 24th of the month succeeding the quarter |
| CMP-08 | Quarterly | Statement-cum-challan to make a tax payment by a taxpayer registered under the composition scheme under Section 10 of the CGST Act | 18th of the month succeeding the quarter |
| GSTR-4 | Annually | Return for a taxpayer registered under the composition scheme under Section 10 of the CGST Act | 30th of the month succeeding a financial year |
| GSTR-5 | Monthly | Return to be filed by a non-resident taxable person | 20th of the next month |
| GSTR-5A | Monthly | Return to be filed by non-resident OIDAR service providers | 20th of the next month |
| GSTR-6 | Monthly | Return for an input service distributor to distribute the eligible input tax credit to its branches | 13th of the next month |
| GSTR-7 | Monthly | Return to be filed by registered persons deducting tax at source (TDS) | 10th of the next month |
| GSTR-8 | Monthly | Return to be filed by e-commerce operators containing details of supplies affected and the amount of tax collected at source by them | 10th of the next month |
| GSTR-9 | Annually | Annual return by a regular taxpayer | 31st December of the next financial year |
| GSTR-9C | Annually | Self-certified reconciliation statement | 31st December of the next financial year |
| GSTR-10 | Once, when the GST registration is cancelled or surrendered | Final return to be filed by a taxpayer whose GST registration is cancelled | Within three months of the date of cancellation or date of cancellation order, whichever is later |
| GSTR-11 | Monthly | Details of inward supplies to be furnished by a person having UIN and claiming a refund | 28th of the month following the month for which the statement is filed |
| ITC-04 | AATO* up to Rs 5 crores: Annually AATO > Rs 5 crores: Half-yearly | Statement to be filed by a principal/job worker about details of goods sent to/received from a job-worker | AATO up to Rs 5 crores: 25th April AATO above Rs 5 crores: 25th October and 25th April |
*AATO = Annual aggregate turnover
Filing GSTR 3B – Due Date Conditions
Firms can file GSTR 3B monthly or quarterly if they qualify and opt for the QRMP scheme. Firms with an annual turnover of up to Rs 5 crores can opt for the QRMP scheme.
The due date for filing GSTR 3B is the 20th of the next month for firms filing the return every month. However, for firms opting to file GSTR 3B every quarter the due dates will be decided based on their states and Union Territories (UTs).
States and UTs have been divided into Category X and Category Y for this purpose. Taxpayers in Category X regions should file their GSTR 3B by the 22nd of the month after the quarter and taxpayers in Category Y regions should file GSTR 3B by the 24th of the month after the quarter ending.
| Category X States & UTs | Category Y States & UTs |
| Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana or Andhra Pradesh or the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands and Lakshadweep. | Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha or the Union Territories of Jammu and Kashmir, Ladakh, Chandigarh and New Delhi. |
Due dates for GSTR 3B can be extended through Government Notifications from time to time.
How to File GST Return Online?
All taxpayers filing their GST returns must file their returns online using the GST services portal or app. Your GST forms should auto-fill the information required based on the invoices you have filed. The forms will also consider the invoices and bills your suppliers and customers have filed.
You can follow the steps below to complete your GSTR filing:
- Login to https://services.gst.gov.in/services/login. You should be already registered and have created your login password for the portal to log in through the services portal. If not you can visit https://reg.gst.gov.in/registration/ and log in using TRN and OTP.
Create your login ID and password here, then log in to the services portal.
- Once you are logged in to the services portal, go to ‘Services’ > ‘Returns’ > ‘File Return’. Select the period and the GSTR form you want to file and start uploading invoices to the portal.
- Only B2B invoices and large B2C invoices (taxable value of above Rs 2.5 lakhs) need to be uploaded individually
- Consolidated figures should be uploaded for B2C small invoices
- File the Return for Outward Supplies (GSTR 1) and Inward Supplies. You should also file a cumulative return for the month. You can correct the return later in case of errors.
- Details of the outward supplies will appear in GSTR 2A of the recipient. Similarly, you can check the details of your inward supplies on your GSTR 2A and make necessary changes before filing GSTR 2.
- The supplier can accept or reject your modifications to the inward supplies you will file under GSTR 1A.
File GST Returns with GSTN
Goods & Services Tax Network (GSTN) compiles information from all registered suppliers and buyers. Along with the monthly returns, you need to submit quarterly returns and one annual return for GST. GSTN provides a simplified Excel format to facilitate the easy compilation of inward and outward invoices.
You can use the Excel template to compile your invoices for the year and upload the sheet on the GST portal for simplified GSTR filing. Excel allows offline data preparation, and you only need an internet connection to file the return.
How to Check GST Return Status?
You can check your GST return status using any of the following three methods:
- Return filing period option
- Using ARN
- Using Status option
How to Track GSTR Status Using Return Filing Period Option?
- Login to https://services.gst.gov.in/services/login
- Go to ‘Services’ > ‘Returns’ > ‘Track Return Status’
- Select the Financial Year, return filing period, and GSTR form and click search
- Search will display the GSTR on the screen
Track GSTR Status Using ARN
- Login to https://services.gst.gov.in/services/login
- Go to ‘Services’ > ‘Returns’ > ‘Track Return Status’
- Select ARN option
- Enter ARN and click search
- Your respective GSTR will be displayed on the page
Track GSTR Status Using Status Option
- Login to https://services.gst.gov.in/services/login
- Go to ‘Services’ > ‘Returns’ > ‘Track Return Status’
- Select Status option
- Select the GSTR you want to check the status for and click Search
- Your GSTR status will be displayed on the screen
How to Download Your GST Return?
Follow the steps given below to download your GST return from the GST portal:
- Login to https://services.gst.gov.in/services/login
- Go to ‘Services’ > ‘Returns’ > ‘Returns Dashboard’
- Select the Financial Year and Return Filing Period from the drop downs and click search
- Once your GSTR appears, click on ‘Prepare Offline’
- Go to the ‘Download’ Option and click on ‘Generate File’ to receive a download link (this may take a few minutes)
- Download your GST return file using the link
Late Filing Penalties in GST Return
If you miss the deadline for filing your GSTR you will have to pay the penalty on the tax payable and a general penalty for late filing. The late charge is applicable for Central Goods and Services Tax (CGST) and State Goods and Services Tax (SGST) at Rs 100 each per day of the delay.
That means, for every day of delay you can end up paying Rs 200 per day if you have to file both SGST and CGST returns. IGST, however, does not attract a late fee. The highest amount of fine for the late fee can go up to Rs 5000.
You will also need to pay interest at 18% p.a. on the GST amount you fail to deposit due to delayed filing.