How to File GST Return Online in India?

Who should file GST Returns?

All business entities registered under the GST system are required to file GST returns. The type and frequency of filing depend on the nature of the business.

A registered dealer involved in any of the following activities must file a GST return:

• Sales
• Purchases
• Output GST (tax collected on sales)
• Input Tax Credit (GST paid on purchases)

How to File GST Returns Online?

Everyone in the supply chain from manufacturers and suppliers to dealers and consumers, must file their tax returns with the GST department annually. Under the new GST regime, the return filing process has been automated.

Taxpayers can file their GST returns online using software or apps provided by the Goods and Services Tax Network (GSTN), which automatically populates the details in each GSTR form.

Below are the Steps to File a GST Return Online:

Step 1:  Visit the official GST portal at www.gst.gov.in.

Step 2: A 15-digit GST Identification Number (GSTIN) will be issued, based on your PAN and state code.

Step 3: Upload your invoices to the GST portal or compatible GST software. Each invoice will be assigned a unique Invoice Reference Number (IRN).

Step 4: After uploading the invoices, you must file the outward return, inward return, and a consolidated monthly return online. In case of any errors, you can make corrections and refile the returns.

Step 5:  File the outward supply return using Form GSTR-1 via the 'Returns' section of the GST Common Portal (GSTN) by the 10th of the following month.

Step 6: The details of outward supplies provided by the supplier will be auto-populated in Form GSTR-2A for the recipient.

Step 7: The recipient must verify, validate, and, if necessary, modify the details of outward supplies. They must also submit any applicable credit or debit note details.

Step 8: The recipient must report details of inward supplies of taxable goods and services in Form GSTR-2.

Step 9: Based on the recipient's modifications, the supplier can either accept or reject the changes to inward supply details in Form GSTR-1A.

Types of GST Returns under New GST Law

The list of all types of GST returns in India along with frequency and the due date for filing returns:

Various Types of GSTR Forms Explained

GST returns can be filed using different forms depending on the type of transaction and registration of the taxpayer. Return forms for normal taxpayers are:

GSTR 1

GSTR-1 form has to be filed by a registered taxable supplier with details of the outward supplies of goods and services. This form is filled by the supplier. The buyer has to confirm the auto-populated buy information on the form and make modifications if required. The form will contain the following details:

1. Business name, period for which the return is filed, Goods and Services Taxpayer Identification Number (GSTIN).
2. Invoices issued in the previous month and the corresponding taxes collected.
3. Advances received against a supply order that has to be delivered in the future.
4. Revision in outward sales invoices from the previous tax periods.

GSTR-1 has to be filed by 10th of the following month.

GSTR 2

GSTR-2 form has to be filed by a registered taxable recipient with details of the inward supplies of goods and services. The form will contain the following details:

1. Business name, a period for which the return is filed, Goods and Services Tax Identification Number (GSTIN).
2. Invoices issued in the previous month and the corresponding taxes collected.
3. Advances received against a supply order that has to be delivered in the future.
4. Revision in outward sales invoices from the previous tax periods.

GSTR-2 has to be filed by 15th of the following month.

GSTR 2A

The GSTN platform creates the GSTR-2A, a purchase-related tax report, automatically for each entity. It is based on data from your suppliers' GSTR-1, GSTR-5, GSTR-6, GSTR-7, and GSTR-8 tax forms.

The form for GSTR 2A will contain the following information -

GSTIN (Business name, a period for which the return is filler, Goods and Services Tax Identification)

Taxpayer name

GSTR 2B

The GST platform has included the GSTR-2B, a new static month-by-month auto-drafted statement for normal taxpayers (whether or not they have chosen the QRMP plan). Beginning with the August 2020 tax period, the statement was implemented.

GSTR 3

GSTR-3 form has to be filed by a registered taxpayer with details that are automatically populated by from GSTR-1 and GSTR-2 returns forms. The taxpayer has to verify and make modifications, if any. GSTR-3 return form will contain the following details:

1. Details about Input Tax Credit, liability, and cash ledger.
2. Details of tax paid under CGST, SGST, and IGST.
3. Claim a refund of excess payment or request to carry forward the credit.

GSTR-3 has to be filed by 20th of the following month.

GSTR 3A

GSTR 3A is a notice issued by Central Board of Indirect Taxes and Customs (CBIC) against those who have not filled their GST returns.

GSTR 4

GSTR-4 form has to be filed by taxpayers who have opted for the Composition Scheme. Taxpayers with small business or a turnover of up to Rs.75 lakh can opt for the Composition Scheme wherein he or she have to pay tax at a fixed rate based on the type of business. Taxpayers under this scheme will not have input tax credit facility. GSTR-4 quarterly return form will contain the following details:

1. The total value of consolidated supply made during the period of return.
2. Details of tax paid.
3. Invoice-level purchase information.

GSTR-4 has to be filed by 18th of the following month.

GSTR 4A

The GST Return GSTR-4 is something that a composition dealer is required to submit. Contrary to a regular taxpayer, who must submit three monthly returns, a dealer who chooses the composition scheme is only obliged to submit one return, the GSTR 4, once a year by the 30th of April after the end of the fiscal year.

GSTR 5

GSTR-5 form has to be filed by all registered non-resident taxpayers. This form will contain the following:

1. Name and address of the taxpayer, GSTIN, and period of return.
2. Details of outward supplies and inward supplies.
3. Details of goods imported, any amendments in goods imported during the previous tax periods.
4. Import of services, amendments in import of services
5. Details of credit or debit notes, closing stock of goods, and refund claimed from cash ledger.

GSTR-5 has to be filed by 20th of the following month.

GSTR 6

GSTR-6 form has to be filed by all taxpayers who are registered as an Input Service Distributor. This form will contain the following:

1. Name and address of the taxpayer, GSTIN, and period of return.
2. Details of input credit distributed.
3. Supplies received from registered persons.
4. The amount of input credit availed under the current tax period.
5. Details of inward supplies will be auto-populated from GSTR-1 and GSTR-5 return forms.
6. Details of the receiver of input credit corresponding to his or her GSTIN.
7. Details of credit or debit notes.
8. Input tax credit received, input tax credit reverted, and input tax credit distributed as SGST, CGST, and IGST.

GSTR-6 has to be filed by 13th of the following month.

GSTR 7

GSTR-7 form has to be filed by all registered taxpayers who are required to deduct tax at source under the GST rule. This form will contain the following:

1. Name and address of the taxpayer, GSTIN, and period of return.
2. TDS details and amendments in invoice amount, TDS amount or contract details.
3. TDS liability will be auto-populated. Details of fees for late filing of return and interest on delayed payment of TDS.
4. Refund received from Electronic Cash Ledger will be auto-populated.

GSTR-7 has to be filed by 10th of the following month.

GSTR 8

GSTR-8 form has to be filed by all e-Commerce operators who are required to collect tax at source under the GST rule. This form will contain details of supplies effected and the amount of tax collected under Sub-section (1) of Section 43C of Model GST Law. Other details include:

1. Name and address of the taxpayer, GSTIN, and period of return.
2. Details of supplies made to registered taxable person and amendments, if any.
3. Details of supplies made to unregistered persons.
4. Details of Tax Collected at Source.
5. TDS liability will be auto-populated. Details of fees for late filing of return and interest on delayed payment of TDS.

GSTR-8 has to be filed by 10th of the following month.

GSTR 9

GSTR-9 form is filed by normal taxpayers with details of all income and expenditure for the year. This detail will be regrouped in accordance with the monthly returns. The taxpayer will have the opportunity to make modifications in the information provided if required. GSTR-9 has to be filed by 31st December of the following financial year along with the audited copies of the annual accounts.

GSTR 10

GSTR-10 form has to be filed by any taxpayer who opts for cancellation of GST registration. This form will contain the following:

1. Application Reference Number (ARN).

1. Date of cancellation of GST registration.
2. Unique ID of cancellation order.
3. Date of cancellation order.
4. Details of closing stock including amount of tax payable on closing stock.

GSTR-10 final return form has to be filed within 3 months of the date of cancellation or date of cancellation order, whichever is later.

GSTR 11

GSTR-11 form has to be filed by everyone who has been issued a Unique Identity Number (UIN) and claims a refund of the taxes paid on inward supplies. This form will contain the following details:

1. Name of the government entity, UIN, and period of return.
2. All inward purchases from GST registered supplier will be auto-populated.

Based on the above-mentioned details, the tax refund will be made. GSTR-11 form has to be filed on 28th of the month, following the month for which supply was received.

How to Check GST Return Status? 

The official GST Login Portal allows you to check the status of your GST Returns. There are 3 different methods for the same. The methods are as follows:

1. Tracking the status using the ‘Return Filing Period’ option
2. Tracking the status using the ‘ARN’ option
3. Tracking the status using the ‘Status’ option

Tracking the status using the ‘Return Filing Period’ option

1. Step 1: Use your credentials to log in to the online GST portal at https://www.gst.gov.in/.
2. Step 2: Click on the ‘Services’ tab from the top menu.
3. Step 3: Navigate to ‘Track Return Status’ under the ‘Returns’ option.
4. Step 4: Select the ’Return Filing Period’ option.
5. Step 5: In the next page, select the financial year and the return filing period from the respective drop-down boxes.
6. Step 6: Click on the ‘Search’ button and the status of the GST Return will be displayed on your screen.

Tracking the status using the ‘ARN’ option

1. Step 1: Use your credentials to log in to the online GST portal at https://www.gst.gov.in/.
2. Step 2: Click on the ‘Services’ tab from the top menu.
3. Step 3: Navigate to ‘Track Return Status’ under the ‘Returns’ option.
4. Step 4: Select the ’ARN’ option.
5. Step 5: Enter the ARN in the field provided.
6. Step 6: Click on the ‘Search’ button and the status of the GST Return will be displayed on your screen

Tracking the status using the ‘Status’ option

1. Step 1: Use your credentials to log in to the online GST portal at https://www.gst.gov.in/.
2. Step 2: Click on the ‘Services’ tab from the top menu.
3. Step 3: Navigate to ‘Track Return Status’ under the ‘Returns’ option.
4. Step 4: Select the ’Status’ option.
5. Step 5: Select the Status of Return that you are looking for from the drop-down box.
6. Step 6: Click on the ‘Search’ button and the status of the GST Return will be displayed on your screen.

How to Download GST Returns?

You can download your GST Returns from the official GST Portal. You can follow the steps mentioned below to download your GST Returns:

Step 1: Use your credentials to log in to the online GST portal at https://www.gst.gov.in/.

Step 2: Click on the ‘Services’ tab from the top menu.

Step 3: Navigate to ‘Returns Dashboard’ under the ‘Returns’ option.

Step 4: In the next page, select the financial year and the return filing period from the respective drop-down boxes.

Step 5: Click on the ‘Search’ button and select the GTR that you want to download.

Step 6: Click on the ‘Prepare Offline’ button under the selected GSTR.

Step 7: Navigate to the ‘Download’ option and click on ‘Generate File’.

Step 8: In general, the request for the generation of the file takes around 20 minutes.

Step 9: Once the file is generated, a download link will be generated.

Click on the ‘Click Here’ option to download the ZIP file containing your GST Returns.

How to File GST Returns through GSTN?

The Goods and Service Tax Network will compile the given information, save data on all GST-registered buyers and sellers, and keep registers for future use. Businesses must submit three monthly returns every three months and one annual return once a financial year has ended (37 returns in total).

In order to make it simpler for businesses to file taxes, GSTN has released a straightforward Excel-based template.

The GST Common Portal offers a free download of this excel workbook. This template can be used by taxpayers to compile invoice data on a regular basis. On or before the deadline, the details of incoming and outgoing supply can be uploaded on the GST portal. Offline data preparation is an option.

The taxpayer won't need the Internet until they upload the prepared file to the GST portal. 

Penalty for Late Filing of GST Returns

In the event that the taxpayer fails to submit the returns by the deadline, a fine will be assessed. The late charge is the name of this fine. The late fine for both the Central Goods and Services Tax (CGST) and State Goods and Services Tax is Rs. 100 for each day under the GST Law (SGST). As a result, the daily fee will be Rs. 200. This rate is subject to adjustments, which will be disclosed via notifications.

The highest fine that can be assessed is Rs. 5,000. If the filing of the return is delayed, the integrated GST, or IGST, does not incur any late fees. In addition to the late payment penalty, the taxpayer will additionally be compelled to pay interest at a rate of 18% per year. The taxpayer must compute this interest based on the amount of tax that has to be paid. The time frame will be measured from the day after the filing deadline to the day on which the payment is actually made.