GST Returns & Filing: Complete Online Guide

For every GSTIN registered under India’s GST regime, taxpayers must file GST returns as part of their compliance obligations. Under the GST Rules, a total of 22 types of GST returns are prescribed to cover the diverse needs of taxpayers based on business size, activity type, and legal requirements. Currently, among these returns, 11 are active and must be filed regularly, 3 are suspended and not in use, while 8 returns are view-only for reference purposes.

Exploring these GST return types, their specific purposes, and due dates will provide clarity and help taxpayers maintain compliance in a timely manner, avoiding penalties and ensuring smooth business operations.

What is GST Return?

A GST return is a document or electronic filing that a GST-registered taxpayer submits to the tax authorities to report details of their sales, purchases, output tax collected, and input tax credit claimed. It is a crucial compliance requirement under the Goods and Services Tax system, ensuring the government receives accurate tax revenue and businesses can claim input credits to offset their tax liabilities. There are various types of GST returns such as GSTR-1 (details of outward supplies), GSTR-3B (summary return of sales and purchases), and others catering to specific categories of taxpayers and activities.

What is the GST Filing Process & Procedure?

The GST filing process involves reporting your sales, purchases, tax collected, and tax paid to the government through GST returns. Filing returns correctly and on time ensures compliance and smooth Input Tax Credit (ITC) flow.

Step-by-Step GST Filing Process

1. Maintain Accurate Records

Keep proper records of:

Sales invoices
Purchase invoices
Debit/credit notes

Accurate data is the foundation of correct GST filing.

2. Determine Applicable GST Return

Based on your business type, file the relevant return:

GSTR-1 – Details of outward supplies (sales)
GSTR-3B – Summary return with tax payment
GSTR-4 / GSTR-9 – For composition and annual returns

3. Upload Invoice Details

Enter or upload invoice data on the GST portal:

Sales details in GSTR-1
Purchase data auto-reflected in GSTR-2B

4. Reconcile Data

Match your purchase records with GSTR-2B to:

Verify Input Tax Credit (ITC)
Avoid mismatches and errors

5. Calculate Tax Liability

Compute:

Output tax (on sales)
Less: Input Tax Credit (on purchases)

Net GST payable = Output tax − ITC

6. Pay GST Liability

Pay tax through:

Electronic cash ledger
Input tax credit (ITC)

7. File GST Return

Submit returns (like GSTR-3B) on the GST portal before the due date.

Important Due Dates

GSTR-1 – Monthly/quarterly (depending on turnover)
GSTR-3B – Monthly (usually 20th of next month)

Why GST Filing is Important

Ensures legal compliance
Avoids penalties and interest
Enables smooth ITC claims
Maintains business credibility

GST Return Forms with Due Dates

Under the CGST Act 2017, specific return forms are prescribed, each with defined filing frequencies and deadlines.

S.No	Form No.	Purpose	Frequency	Due Date
1	GSTR-1	Details of outward supplies	Monthly / Quarterly	11th of next month / 13th after quarter
2	GSTR-3B	Monthly summary return (tax liability & credit claim)	Monthly / Quarterly (QRMP)	20th next month / 22nd or 24th for QRMP
3	GSTR-4	Annual return for composition taxpayers	Annually	30th of month after FY
4	CMP-08	Self-assessed statement-cum-payment for composition dealers	Quarterly	18th next month
5	GSTR-5	Return for non-resident taxable persons	Monthly	20th next month
6	GSTR-5A	Return for OIDAR services by persons outside India	Monthly	20th next month
7	GSTR-6	Return for Input Service Distributors (ISD)	Monthly	13th next month
8	GSTR-7	TDS return under GST	Monthly	10th next month
9	GSTR-8	TCS return by e-commerce operators	Monthly	10th next month
10	GSTR-9	Annual return for regular taxpayers	Annually	31st Dec of next FY
11	GSTR-9C	Reconciliation statement for audited taxpayers (turnover > ₹2 Cr)	Annually	31st Dec of next FY
12	GSTR-11	Return by UIN holders claiming refund	Monthly	28th of next month

Other returns like GSTR-6A, GSTR-9A, and GSTR-10 apply in specific scenarios.

When to File GST Returns?

GST return filing is mandatory even if there’s no transaction during the period (NIL return).
Important:

You cannot file the current return if the previous return is pending.
Late filing attracts interest & late fees, impacting compliance.

Interest & Late Fees under GST

Interest: 18% p.a. on outstanding tax, calculated from the next day after due date till payment.
Late fee: ₹100/day under CGST + ₹100/day under SGST (₹200/day; max ₹5,000). For NIL returns: reduced to ₹20/day.

Penalties & Late Fees for Non-Filing

Penalties and late fees for non-filing or delayed filing of GST returns vary based on the overdue period and type of return. Typically, a late fee of ₹50 per day (₹25 CGST + ₹25 SGST or UTGST) applies for nil returns and ₹100 per day for returns with tax liability, capped at 0.5% of the taxpayer’s turnover in the state. Besides late fees, interest is payable on the outstanding tax amount at the rate of 18% per annum. Persistent noncompliance can also result in suspension of GST registration and prosecution in extreme cases.

Steps to File GST Return Online in India

You can file the GST return online as follows.

Step 1: Register for GSTIN

For those taxpayers who are not registered, you need to register to get the GSTIN number. It is a 15-digit number that is generated based on your state code of operation and PAN.

Step 2: Log in to the GST portal

You must log in to the GST portal using your username and password and then click on the tab called ‘Services’.

Step 3: Go to the Returns Dashboard

Navigate to: Services → Returns → Returns Dashboard.

Choose the financial year and the specific month or quarter for which you're filing.

Step 4: Select the Right Return Form

Pick the appropriate return form based on your business type and the filing period:

GSTR-1: Outward supplies (sales)

GSTR-3B: Tax summary (monthly)

Other forms (e.g., GSTR-4, GSTR-7) if applicable to your setup

Step 5: Prepare the Return

Click "Prepare Online" (or use upload options if you have one):

For GSTR-1, enter invoice details (B2B, B2C, exports, credit/debit notes, etc.)

For GSTR-3B, the portal auto-populates data using GSTR-1 and GSTR-2B. Review and confirm your liability.

Step 6: Validate & Submit

Validate all entries and ensure accuracy.

For GSTR-1, click "Generate Summary", then "Submit".

For final submission, choose either:

DSC (Digital Signature Certificate) — mandatory for companies/LLPs

EVC (Electronic Verification Code) sent to your registered mobile/email

Step 7: Payment (if applicable)

After submission, check your electronic ledger balance and clear any due tax.

The portal may prompt you to create a challan if your cash ledger balance is insufficient.

You can pay via net banking, OTC (cash/cheque/DD), or NEFT/RTGS.

Step 8: Receive Acknowledgment

A successful submission generates an ARN (Application Reference Number).

You’ll receive confirmation via SMS and email.

Step 9: Download Filed Return

Download the filed return in PDF format for your records.

You may also download invoice summaries (especially for GSTR-1) in Excel if needed.

Under GST, there are 19 GST return forms, which tax payers can use to file GST returns online. All these forms are required to be e-filed as per the GST return filing process laid down in the GST return rules section of the GST Act. The details of each of these GST return formats, along with details of applicability and periodicity, are as follows -

GST Returns Forms - At a Glance

Category	GST Return Types	Frequency	Due Date	Details to be Furnished
Regular Dealer	Form GSTR-1	Monthly	10th of succeeding month	Furnish details of outward supplies of taxable goods and/or services affected
	Form GSTR-2A	Monthly	On 11th of succeeding Month	Auto-populated details of inward supplies made available to the recipient on the basis of Form GSTR-1 furnished by the supplier
	Form GSTR-2	Monthly	15th of succeeding month	Details of inward supplies of taxable goods and/or services for claiming the input tax credit. Addition (Claims) or modification in Form GSTR-2A should be submitted in Form GSTR-2.
	Form GSTR-1A	Monthly	17th of succeeding month	Details of outward supplies as added, corrected or deleted by the recipient in Form GSTR-2 will be made available to the supplier
	Form GSTR-3	Monthly	20th of succeeding month	Monthly return on the basis of finalization of details of outward supplies and inward supplies along with the payment of the amount of tax
	Form GST MIS-1	Monthly	—	Communication of acceptance, discrepancy or duplication of input tax credit claim
	Form GSTR-3A	—	15 Days from Default	Notice to a registered taxable person who fails to furnish returns
	Form GSTR-9	Annually	31st Dec of next fiscal	Annual Return – furnish the details of ITC availed and GST paid which includes local, interstate and import/exports
Composite Tax Payer	Form GSTR-4A	Quarterly	—	Details of inward supplies made available to the recipient registered under composition scheme on the basis of Form GSTR-1 furnished by the supplier
	Form GSTR-4	Quarterly	18th of succeeding month	Furnish all outward supply of goods and services. This includes auto-populated details from Form GSTR-4A, tax payable and payment of tax.
	Form GSTR-9A	Annual	31st Dec of next fiscal	Furnish the consolidated details of quarterly returns filed along with tax payment details.
Foreign Non-Resident Taxpayer	Form GSTR-5	Monthly	20th of succeeding month or within 7 days after the expiry of the registration	Furnish details of imports, outward supplies, ITC availed, tax paid, and closing stock
Persons providing online information and database access or retrieval services	Form GSTR-5	Monthly	20th of succeeding month	Details of outward supplies of online information and database access or retrieval services by a person located outside India made to non-taxable persons in India
Input Service Distributor	Form GSTR-6A	Monthly	0n 11th of succeeding month	Details of inward supplies made available to the ISD recipient on the basis of Form GSTR-1 furnished by the supplier
Input Service Distributor	Form GSTR-6	Monthly	13th of succeeding month	Furnish the details of input credit distributed
Tax Deductor	Form GSTR-7	Monthly	10th of succeeding month	Furnish the details of TDS deducted
Tax Deductor	Form GSTR-7A	Monthly	TDS certificate to be made available for download	TDS Certificate – capture details of value on which TDS is deducted and deposit on TDS deducted into appropriate Govt.
E-commerce	Form GSTR-8	Monthly	10th of succeeding month	Details of supplies effected through e-commerce operator and the amount of tax collected on supplies
E-commerce	Form GSTR-9B	Annually	31st Dec of next fiscal	An annual statement containing the details of outward supplies of goods or services or both effected through an e-commerce operator, including the supplies of goods or services or both returned and the amount collected under
Aggregate Turnover Exceeds INR 2 Crores	Form GSTR-9C	Annually	Annual, 31st Dec of next fiscal	Reconciliation Statement – audited annual accounts and a reconciliation statement, duly certified.
Final Return (for taxable persons whose registration has been surrendered or cancelled)	Form GSTR-10	Monthly	Within 3 months from the date of cancellation of registration or date of cancellation Order, whichever is later	Furnish details of inputs and capital goods held, tax paid and payable.
Specialised agency of the United Nations Organisation or any multilateral Financial Institution and notified United Nations Bodies, Consulate or Embassy of foreign countries	Form GSTR-11	Monthly	28th of succeeding month	Details of inward supplies to be furnished by a person having UIN

Who Should File GST Return?

Under the GST Act, any taxable person who has set up a business in India must register and file GST returns. This applies to all types of entities, including:

Individuals
Hindu Undivided Families (HUF)
LLPs and Companies
Local Authorities
Trusts and Societies
Cooperative Societies
AOPs/BOIs (Association or Body of Individuals)

Basically, if you are engaged in trade, commerce, or any kind of economic activity, you need to comply with GST filing rules.

How Often Do Businesses Need to File GST Returns?

The frequency of GST returns depends on your business turnover and chosen scheme:

For businesses with turnover up to ₹5 crores

You can opt for the QRMP scheme (Quarterly Return, Monthly Payment).
You must file 9 returns per year: 4 × GSTR-1 (quarterly);4 × GSTR-3B (quarterly);1 × Annual return

For businesses with turnover above ₹5 crores (or not opting for QRMP)

You must file GST returns twice a month + 1 annual return. That means a total of 25 GST returns per year.

Special cases like composition dealers and certain taxpayers may have different filing requirements as per GST rules.

Upcoming dates to file GST return

Return form	Due date	Filing frequency
GSTR-1	11th day of the next month	Monthly
GSTR-1	13th day of the month after the quarter	Quarterly for those under QRMP scheme
IFF (optional according to the QRMP scheme)	13th day of the next month	Monthly (for the initial two months of the quarter)
GSTR-3B	20th day of the next month	Monthly
GSTR-3B	For those with annual aggregate turnover less than or equal to Rs. 5 crore who also have opted for the QRMP scheme the 22nd day of the month after the quarter for category X states and UTs, and 24th day of the month after the quarter for category Y states and UTs	Quarterly for those under QRMP scheme
CMP-08	18th day of the month after the quarter	Quarterly
GSTR-4	30th day of the month after the financial year	Annually
GSTR-5	20th day of the next month	Monthly
GSTR-5A	20th day of the next month	Monthly
GSTR-6	13th day of the next month	Monthly
GSTR-7	10th day of the next month	Monthly
GSTR-8	10th day of the next month	Monthly
GSTR-9	31st December of succeeding financial year	Annually
GSTR-9C	31st December of succeeding financial year	Annually
GSTR-10	Within three months since the cancellation	Once only when cancellation or surrendering occurs
GSTR-11	28th day of the month that comes after the month during which the statement was filed	Monthly
ITC-04	25th April	Annually (for AATO less than and equal to Rs. 5 crore)
ITC-04	25th October and 25th April	Half-yearly (for AATO more than Rs. 5 crore)