How to File GST Returns: A Step-by-Step Guide

common questions about GST returns, such as the types of forms, who needs to file each form, and the deadlines for filing. Let's start with an explanation of what GST Returns are.

What are GST Returns ?

GST Returns are forms that taxpayers must submit based on their registration type. There are 22 types of GST forms, with 11 currently active, 8 for viewing only, and 3 suspended. The specific forms to be filed depend on the taxpayer's registration type, which includes:

Regular taxpayer
Composition taxable persons
TDS deductors
Non-resident taxpayers
Input Service Distributors
Casual taxable persons
E-commerce operators

GST Returns are filed quarterly, monthly or annually, depending on the taxpayer's turnover and other criteria. With this understanding of GST return filing, let's delve into the various types of GST returns.

How to file GST Return ?

If you're wondering how to file GST return, it's not a complicated process. You can file them using the software provided by the Goods and Services Tax Network (GSTN), which automatically fills in the forms.

1.Steps for filing GST returns online:

Step 1: Visit the GST portal at www.gst.gov.in.
Step 2: Obtain a 15-digit number based on your state code and PAN number.
Step 3: Upload each invoice and receive a reference number for each.
Step 4: File outward returns, inward returns, and monthly cumulative returns, correcting any errors.
Step 5: File GSTR-1 for outward supplies through the GST Common Portal by the 11th of the month.
Step 6: View inward supplies in GSTR-2B received from suppliers.
Step 7: Verify outward supplies details and report credit or debit notes.

2. Steps for filing GST returns offline

To file your GST returns offline, you should download the offline tool from the official GST portal. Once downloaded, you can use it to fill out the GSTR-1 and GSTR-3B forms. Simply follow the steps provided in the link below to complete the process.

How to download the GST Return form ?

Here’s how to download GST returns from the government portal:
Step 1: Log in to the GST portal.
Step 2: Navigate to Service → Returns → Returns Dashboard.
Step 3: Select the month and year from the drop-down menu.
Step 4: Click on “PREPARE OFFLINE.”
Step 5: Go to “Download” and click on “GENERATE FILE.”
Step 6: Click the “Click Here” link to download the ZIP file.
Step 7: Use the GST offline tool to open the downloaded file by clicking on “Open Downloaded Return file from the GST portal.”

Now that you know how to download the GST return file, follow the same steps for every other GSTR file.

Different types of GST Returns

Return Types	Particulars
GSTR 1	Registered taxable person must submit their outward supplies details of taxable goods and services they have sold.
GSTR 3B	Registered taxable persons must submit monthly returns based on finalizing details of both sales and purchases, along with paying the applicable taxes.
GSTR 4	Composition suppliers should file quarterly returns.
GSTR 5	Return for non-resident taxable people.
GSTR 6	Return for input service distributor.
GSTR 7	Return for authorities carrying out tax deduction at source.
GSTR 8	E-commerce operators or tax collectors must report the details of supplies made and the amount of tax collected.
GSTR 9	Registered taxable person should file an annual return.
GSTR 10	Taxable people whose registration has been cancelled or surrendered should file a final return.
GSTR 11	Person having a UIN claiming refund should file details of inward supplies.

What is the penalty for the late filing of GST returns ?

If GST returns are not paid on time, you'll incur interest at a rate of 18% per year on the unpaid tax amount. Additionally, there's a late fee of Rs.100 each day under both CGST and SGST, totaling Rs.200 per day.

How To Check Status Of GST Returns ?

To check GST return status online, follow these steps:
Go to the portal https://www.gst.gov.in/.
Enter your login details on the login page.
Navigate to Service > Returns > Track Returns Status.
Select "Status of Return" from the drop-down menu.
Click the Search button.
The status might display as TO BE FILED / SUBMITTED BUT NOT FILLED / FILED- VALID / FILED-INVALID.
This is how you can track GST return filing.

Conclusion

In summary, understanding GST returns is vital for taxpayers to meet India's tax requirements. There are 22 different forms for various registration types, emphasising the importance of timely filing to prevent penalties. Whether filing online through GSTN software or offline with official tools, meeting deadlines and accurately reporting data ensure smooth compliance. Monitoring return status via the GST portal enables proactive management of tax responsibilities, boosting business efficiency and adherence to regulations.

FAQs

Q.1 Does GSTR-1 need to be filed even if there is no business activity in the period?
Ans. Yes, you must file GSTR-1 even if there was no business activity during the period. In such cases, you should indicate nil returns in the GST filing.
Q.2 Who is not required to file the GSTR-1?
Ans.Taxpayers under a composition scheme, non-resident foreign taxpayers, Input Service Distributors, and e-commerce operators deducting TCS are exempt from filing GSTR-1.
Q.3 What can a taxpayer do to auto-populate information in GSTR-2B?
Ans. GSTR-2 is populated automatically from uploaded invoices. Therefore, taxpayers can accept, reject, or modify supplier-provided information if incorrect. Alternatively, they can keep pending transactions for goods or services not yet received.

Also Read : GST Refund Process, Claim and Time Limit