GST Return Filing

A GST return is a prescribed document for the registered taxpayers under the GST regime to state the details of outward supplies, inward supplies and payment of tax to help the tax authorities to calculate their GST tax liability.

1. GSTR-1 for providing details of all the taxable or non-taxable sales made including B2B and B2C
2. GSTR-2 for providing details of purchases made and matching of input tax credit
3. GSTR-3 for summarised details of output liability, input liability, payment of tax etc.
4. GSTR-3B is a self-declaration monthly. It is the same as GSTR-3.
5. GSTR-4 for the composition taxpayers under the GST regime.
6. GSTR-5 for Non-resident taxable person
7. GSTR-6 for ISD or Input Service Distributor
8. GSTR-7 for deduction of TDS on GST
9. GSTR-8 for e-commerce operators
10. GSTR-9 for Annual return of the normal taxpayer
11. GSTR-9A for Annual return of composition taxpayers
12. GSTR-10 for Return of a taxpayer whose registration has been cancelled or surrendered
13. GSTR-11 for Annual return of taxpayer with UIN number

• Those registered under GST have to file 2 monthly returns.
• GSTR-1 and GSTR-3B along with 1 annual return.
• GSTR-1 can be filed quarterly if your turnover is less than INR 1.5 crores.
• Every taxpayer registered under GST is mandated to file GST returns.

1. Login with user id and password on the GST portal
2. Click on “Services”
3. Proceed to “Returns Dashboard”
4. Put in the financial year, the year for which to file the return
5. Select the return which you want to file and then click on “Prepare Online” option
6. Enter all the relevant values asked for and click on “Save”
7. Click on “Submit” after you have to verify the correctness of the figures put in
8. Now click on “Payment of tax” and then proceed to “Check Balance”.
9. Now mention the amount of credit and proceed to “Offset liability”
10. Now select the authorised signatory and file the forms with DSC or EVC.
11. Make the GST payment.