This comprehensive guide covers all aspects of GST return filing, including types of returns, eligibility criteria, compliance requirements, and step-by-step filing process to simplify your GST compliance experience.
GST return filing is governed by the following acts and rules:
| Return Type | Who Should File | Frequency | Purpose |
|---|---|---|---|
| GSTR-1 | Regular taxpayers | Monthly/Quarterly | Outward supplies |
| GSTR-2A/2B | Auto-populated | Monthly | Inward supplies |
| GSTR-3B | Regular taxpayers | Monthly/Quarterly | Summary of outward supplies, ITC, and tax liability |
| GSTR-4 | Composition dealers | Annually | Summary of outward supplies |
| GSTR-5 | Non-resident foreign taxpayers | Monthly | Outward supplies and tax liability |
| GSTR-6 | Input Service Distributors | Monthly | ITC distribution |
| GSTR-7 | TDS deductors | Monthly | TDS details |
| GSTR-8 | E-commerce operators | Monthly | TCS details |
| GSTR-9 | Regular taxpayers | Annually | Annual return |
| GSTR-10 | Taxpayers whose registration is cancelled | One-time | Final return |
| GSTR-11 | UIN holders | Monthly | Inward supplies |
Our streamlined process ensures quick and hassle-free GST return filing:
Access the official GST portal (www.gst.gov.in) using your GSTIN and password. Ensure you have valid credentials and updated contact information.
Choose the correct return form based on your business type and filing frequency. Common returns include GSTR-1, GSTR-3B, GSTR-4, etc.
Fill in all mandatory fields including sales details, purchase information, tax calculations, and input tax credit claims. Ensure accuracy in all entries.
Verify auto-populated data from GSTR-2A/2B against your purchase records. Reconcile any discrepancies and make necessary corrections.
Calculate and pay any outstanding GST liability using available payment methods. Ensure sufficient balance in electronic cash ledger.
Review all information one final time, generate the return summary, and submit the return. Download the acknowledgment for your records.
| Return Type | Due Date | Frequency |
|---|---|---|
| GSTR-1 | 11th of next month | Monthly |
| GSTR-3B | 20th of next month | Monthly |
| GSTR-4 | 18th of month succeeding quarter | Quarterly |
| GSTR-5 | 20th of next month | Monthly |
| GSTR-6 | 13th of next month | Monthly |
| GSTR-7 | 10th of next month | Monthly |
| GSTR-8 | 10th of next month | Monthly |
| GSTR-9 | 31st December of next financial year | Annually |
| GSTR-10 | Within 3 months of cancellation | One-time |
Find answers to common questions about GST return filing, types, eligibility, compliance, penalties, and benefits.
GSTR-3B is a monthly summary return that contains details of outward supplies, input tax credit claimed, and tax liability. It's filed by regular taxpayers on a monthly basis.
All regular taxpayers registered under GST must file GSTR-1, which contains details of outward supplies made during the tax period.
No, GST returns cannot be revised once filed. However, errors can be corrected in subsequent returns or through amendment procedures.
Yes, GSTR-4 is mandatory for taxpayers registered under the composition scheme. It's filed quarterly and contains summary details of supplies.
If your turnover is below ₹20 lakh (₹10 lakh for special category states), GST registration is optional. However, voluntary registration provides benefits like input tax credit.
ITC can be claimed in GSTR-3B based on invoices uploaded by suppliers in GSTR-1. The credit is auto-populated from GSTR-2A/2B.
Late filing of GSTR-1 attracts a penalty of ₹200 per day (₹100 for CGST + ₹100 for SGST) with a maximum penalty of ₹5,000 per return.
GSTIN is mandatory for businesses with turnover above ₹20 lakh (₹10 lakh for special category states). Below this threshold, registration is optional.
GST registration can be cancelled by filing Form GST REG-16. The process involves filing final returns and clearing all dues before cancellation.
GSTR-2A is auto-populated from supplier returns, while GSTR-2B is a static return with ITC details. Both help in reconciling input tax credit.
GSTR-5 is filed by non-resident foreign taxpayers who make taxable supplies in India but don't have a fixed place of business.
Yes, even if you have no business activity during a tax period, you must file nil returns to maintain compliance and avoid penalties.
GST payment is due monthly along with return filing. The due date for payment is the same as the return filing due date.
While not mandatory, professional help ensures accurate filing, compliance, and helps avoid penalties. Asktrix provides expert assistance for all GST needs.
ITC can be claimed only for business-related purchases. Personal expenses, exempt supplies, and blocked credits are not eligible for ITC.
GSTR-7 is filed by entities required to deduct TDS under GST. It contains details of TDS deducted and deposited during the tax period.
GSTR-8 is due on the 10th of the month following the tax period. It's filed by e-commerce operators for TCS details.
Errors can be corrected in subsequent returns or through amendment procedures. Major errors may require filing of revised returns in certain cases.
Timely filing ensures compliance, avoids penalties, maintains good standing, enables ITC claims, and prevents registration cancellation.
Asktrix provides complete GST compliance services including registration, monthly return filing, reconciliation, annual return preparation, and expert guidance throughout the process.
Ensuring smooth GST compliance with Asktrix provides not only legal adherence but also ongoing support for business growth and success. Our comprehensive approach ensures your business meets all GST requirements efficiently and accurately.