GST Return Filing

A Beginner’s Guide to Online GST Return Filing

For every GSTIN they are registered to, a taxpayer must submit a different form known as a GST return. We’ll do a deep dive about GST Return Filing and by the end of this blog, you should have a fair understanding of GST Returns, the different forms and where to check the GST status.

What is a Goods and Services Tax Return?

A GST return is an official record that includes information about all sales, purchases, taxes paid on purchases, and taxes received on sales, that a taxpayer is required to provide to the Tax Authority of India. To collect or pay any applicable taxes owed by an entity, the taxpayer uses this document to determine the tax liability that pertains to that entity.

Sales, Purchases, Output GST based on sales, and Input GST (ITC) paid on purchases are the four major parts of a GST return filing process.

The government now permits automated filing for GST returns through a dedicated GST portal thanks to the development of the internet.

How can you file your GST return online?

Follow these easy steps to consider during GST filing online and pay your tax obligations:

Step 1: Visit the GST portal (

Step 2: A 15-digit GST identification number and user name and password will be issued based on your state code and PAN number by GOI upon registration with the GST portal.

Step 3: Login to the GST portal using username and password. Go to the Return dashboard and select the financial year, Quarter and period (month) for which you are required to file a return. Upload Sales invoices and Credit notes (if any) on the GST portal or through the software utility. An invoice reference number and QR code will be issued against each invoice, in case of e-invoicing.

Step 4: File the Outward supply return in GSTR-1 form for the selected period on or before 11th of the following month. (for monthly return filing).

Step 5:  On or after the 14th of the following month. (for monthly return filing) download and check GSTR-2A and 2B for ITC details and do reconciliation with books for the selected period.

Step 6: Do GST workings and then, on the GST portal, enter your tax liabilities and check the GST liability payable. GSTR-3B form has to be filed by a registered taxpayer on or before the 20th of the following month. (for monthly return filing), 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-3B return form will contain the following details:

– Details about Input Tax Credit, liability, and cash ledger.

– Details of tax paid/payable under CGST, SGST, and IGST.

– Details of tax paid/payable under CGST, SGST, and IGST under reverse charge mechanism

Step 7: For making tax payments, select “Payment of Tax” to make your tax payment and continue with your GST return filing online.

Step 8: Using Internet Banking or NEFT/RTGS transfers, you can make the payment on the portal with your GST invoice.

How to check GST status?

– Simply start your search by visiting and log into your profile.

– Then select Service > Returns > Track Returns Status

– Click on the “Status of Return” from the drop-down menu

– Once you are done, don’t forget to select the Search option

– The possible status is To Be Filed / Submitted But Not Filled / Filed-Valid / Filed-Invalid.

How to download GST returns form?

Step 1: The foremost step is to sign in to the GST portal.

Step 2: On the same page, locate the Service? Returns? Returns Dashboard.

Step 3: From the drop-down menu, you need to choose the month and year.

Step 4: Click on the ‘Search’ button and select the GSTR that you want to download. Click on the ‘Prepare Offline’ button under the selected GSTR.

Step 5: Then, you need to locate the “Download” button and click on “GENERATE FILE.”

Step 6: In general, the request for the generation of the file takes around 20 minutes.

Step 7: 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.

What is the cost of failing to submit your GST returns by the deadline?

The government will assess late fee and interest on the unpaid balance if the filing for GST Returns is not submitted within the required time frame.

There is a penalty in the name of late fee, which is assessed at Rs 100 per day and applies to both the CGST and SGST tax components separately. 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.

Is monthly GST payment a requirement?

Regular taxpayers, including those who have chosen the QRMP scheme’s quarterly return filing option, are required to pay GST every month.

However, if their annual aggregate turnover is up to Rs. 1.5 crore for manufacturers/dealers and Rs. 50 lakhs for pure service providers, small taxpayers have the option to choose the composition scheme under GST. They may submit a statement-cum-challan and make quarterly tax payments.

Based on the amount of tax that needs to be paid, the taxpayer must calculate this interest. The period will be calculated starting on the day following the filing deadline and ending on the day that the payment is made.

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