How to File GST Return Online in India?


Usually, a taxable person registered under GST has to file a GST return. You can take the help of the GST portal to file the return every month, quarter, or year. It depends on the type of business and option chosen. You have to report sales, purchases, and taxes paid and collected in this return.

Through a systematic taxation system like the GST, services for taxpayers like registration and filing returns are now hassle-free. Following the rules is now easy as they are clear and simple to understand. Taxpayers individually can use four different forms to file GST returns. The returns are for outward supplies, purchase returns, monthly returns, and annual returns. Some taxpayers choosing a “composition scheme” will have to send tax returns every three months. All tax returns will have to be filed online.

Who should submit a GST Return?

All businesses under the GST system have to file a GST return. Depending on the type of business, the filing process must be figured out. The enrolled dealer who has made any of the following acts in business has to file a GST return:

  • Purchase.
  • Sales.
  • Input Tax Credit for the GST paid on the acquisition.
  • Sales tax on services and goods (on Sales).

Sometimes it may happen that there are no transactions in the business yet the registered person has to file a nil return.

How to File an Online GST Return?

The following are the steps you ought to take to file your online GST return:

  • Step:1

Visit the GST site (

  • Step: 2

Your state code and PAN determine your 15-digit GST ID.

  • Step: 3

The GST website or software can be used to do invoice uploading. Every invoice will be given a number that serves as a reference.

  • Step: 4

After invoice uploading, you must file an inward return, a cumulative monthly return, and an outward return online. If you make any mistakes, you can fix them and file the returns again.

  • Step: 5

File the supply returns outwardly on form GSTR-1 through the section of information of the GST Common Portal (GSTN) by the 10th of the next month.

  • Step: 6 

The recipient can see the detailed information of the supplies sent out through the supplier in the GSTR-2A.

  • Step: 7

The recipient must check, confirm, and change the information about outgoing supplies. They also have to file information about debit or credit notes.

  • Step: 8

The recipient must file the GSTR-2 form with information about taxable inward supplies of services and goods.

  • Step: 9

The recipient can make changes to the detailed information of incoming supplies and send them to the supplier in GSTR-1A. The provider could either reject or accept these changes.

Different Kinds of GST Returns Underneath The New Law

List of GST returns in India when they must be filed, and how often: –

Form Of ReturnWho needs to file and why?Time Of FilingDue date
GSTR-1A taxable registered supplier must report supplies of taxable services and goods outwardly as they occurOn a monthly basis11th of the existing month.
GSTR-2A taxable registered receiver must claim the input tax credit for taxable services and goods that come into the business.On a monthly basis15th of the existing month.
GSTR-3A taxable registered person has to file a return every month with details of outgoing and incoming supply and tax paymentsOn a monthly basis20th of the existing month.
GSTR-4The composition supplier of components should file a return every three months.Quarterly18th day of the month following the upcoming quarter.
GSTR-5Return for the non-resident taxable personOn a monthly basis20th of the existing month.
GSTR-6Return for input distributor for servicesOn a monthly basis13th day of the existing month.
GSTR-7Return is to be filed by authorities that deducted taxes at the source.On a monthly basis10th of the existing month.
GSTR-8Tax collectors or e-commerce operators have to report suppliers and taxes collected.On a monthly basis10th day of the existing month.
GSTR-9Registered taxpayers should file a return annuallyAnnual31st day of December of the following financial year
GSTR-10Taxpayers with cancelled or surrendered registrations must file a final return.Once GST registration is terminated3 months after cancellation or order, which is later.
GSTR-11UIN-holders demanding refunds must submit inward supply details.On a monthlybasis28th day of the month, after the statement filing month

Types of Forms of GSTR and Their Meaning

  • GSTR 1

A taxable registered supplier has to fill out the GSTR-1 form. The person must provide information about the services and goods sold or given away. The provider fills out this form. The buyer must check the information and make changes if necessary. Then the buyer can fill in the form.

  • GSTR 2

A taxable registered recipient must file the GSTR-2 form with information about the services and goods that came into the business.

  • GSTR 3

A taxpayer who is registered has to file the GSTR-3 form with information from the GSTR-2 and GSTR-1 return forms. The taxpayer must check and do any changes that are needed.

  • GSTR 4

Those taxpayers who opted for the composition scheme must fill out the GSTR-4 form. With the scheme of composition, small-businesses-owning taxpayers with a maximum turnover of Rs. 75 lakh can pay the tax. At a turnover percentage that is fixed, the rate depends on the nature of the business. According to this scheme, taxpayers won’t get a credit for taxes already paid.

  • GSTR 5

All non-resident registered taxpayers must fill out the GSTR-5 form.

  • GSTR 6

All taxpayers registered as Input Service Distributors must fill out the GSTR-6 form.

  • GSTR 7

All taxpayers already registered, required by the GST rule to reduce tax at the source, must fill out the GSTR-7 form.

  • GSTR 8

Under the GST rule, every e-commerce business that needs to gather tax at the source must fill out the GSTR-8 form. According to Subsection (1) of Section 43C under the Model of GST Law, this form will list detailed information on the sales made and the amount of collected tax.

  • GSTR 9

Normal taxpayers file the GSTR-9 form and list their annual income and expenses. This information will be put together differently to match the returns every month. The taxpayer can change any of the provided information if they need to.

  • GSTR 10

Any taxpayer who wants to get rid of their GST registration file a GSTR-10 form.

  • GSTR 11

The GSTR-11 form must be filled out by anyone who has been given a UIN or Unique Identity Number and wants a refund of paid taxes on incoming supplies.


The taxpayer will be penalized for late filing. According to GST Law, the late fee is Rs.100 per day for each CGST and SGST. The daily fine is Rs. 200. This rate is subject to change and will be communicated. Maximum fine: Rs. 5,000. IGST has no late filing fees. So fill out your GST Return today!

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