GST Return Filing
GST Return Filing
Price: ₹ 500/- per return*.

*Complete by: within 2 days

  • includes 1 GSTR-3B or 1 GSTR-1 Return

What is GST return filing?

Businesses that are registered under GST have to file the GST returns monthly, quarterly, and annually based on the business. Here it is necessary to provide the details of the sales or purchases of the goods and services along with the tax that is collected and paid. Implementation of a comprehensive Income Tax System like GST in India has ensured that taxpayer services such as registration, returns, and compliance are in range and perfectly aligned.

An individual taxpayer filing the GST returns has to file 4 forms for filing the GST returns such as the returns for the supplies, returns for the purchases made, monthly returns, and the annual returns.

GST return filing in India is mandatory for all the entities that have a valid GST registration irrespective of the business activity or the sales or the profitability during the period of filing the returns. Hence, even a dormant business that has a valid GST registration must file the GST returns.

GST return is a document that contains the details of all the income or the expenses that a taxpayer is required to file with the tax administrative authorities.

Taxable person under GST

A ‘taxable person’ under the GST Act is someone who conducts business in India and is registered or needs to be registered under the GST Act. A taxable person can be an individual, HUF, company, firm, LLP, an AOP/ BOI, any corporation or Government company, body corporate incorporated under the laws of a foreign country, co-operative societies, local authorities, governments, trusts, or artificial juridical persons.

Eligibility Criteria

Who should file the GST returns? GST Return filing in India is to be done by the following:

A person having a valid GSTIN has to compulsorily file the GST returns.
Also, a person whose annual turnover is crossing Rs. 20 lakh has to obtain a GST registration and file the GST returns mandatorily.
In the cases of Special states, the limit for the annual turnover is Rs.10 lakh.

Online GST Filing Process

Filing your GST return online is a straightforward process. To get started, ensure you have a valid 15-digit GSTIN (GST Identification Number) based on your state code and PAN. If you don’t have one, you’ll need to register online to obtain it. Follow these 10 steps to complete your GST return filing easily:

  1. Access the GST Portal: Visit the official GST portal to begin your return filing process.
  2. Navigate to the ‘Services’ Section: Click on the ‘Services’ button to proceed.
  3. Open the ‘Returns Dashboard’: Select the ‘Returns Dashboard’ option. Then, choose the relevant financial year and return filing period from the drop-down menu.
  4. Select and Prepare Your Return: Identify the return you need to file and click on ‘Prepare Online.’
  5. Enter Required Details : Fill in all the mandatory fields, including amounts and any applicable late fees.
  6. Save Your Details: After completing the form, click ‘Save.’ A success message will confirm your progress.
  7. Submit Your Return: Click ‘Submit’ at the bottom of the page to file your return.
  8. Check Submission Status: Once the status updates to ‘Submitted,’ locate the ‘Payment of Tax’ tile and click on it.
  9. Review Balance and Offset Liabilities: Use the ‘Check Balance’ option to view your cash and credit balance. Allocate the required amount of credit to offset liabilities and click on ‘Offset Liability.’ Confirm by selecting ‘OK.’
  10. Finalize and File: Check the declaration box, choose an authorized signatory from the drop-down menu, and select either ‘File Form with DSC’ or ‘File Form with EVC.’ Click ‘Proceed’ and make the required payment to complete the filing process.

    By following these steps, you can seamlessly file your GST return online. Stay compliant and ensure timely filing to avoid penalties.

How to Check GST Return Status Online

Tracking your GST return status is a simple process that can be done through various methods. Here’s how you can check it online:

1. Tracking GST Return Status Through ARN (Application Reference Number)

Follow these steps to track your return using the ARN:

  • Step 1: Visit the official GST portal and log in.
  • Step 2: Navigate to ‘Services’ > ‘Returns’ > ‘Track Return Status.’
  • Step 3: Enter your ARN.
  • Step 4: Click the ‘Search’ button to view your GST return application status.

2. Tracking GST Return Status by Filing Period

  • Step 1: Log in to the GST portal.
  • Step 2: Go to ‘Services’ > ‘Returns’ > ‘Track Return Status.’
  • Step 3: Select the GST return filing period and input the relevant dates.
  • Step 4: Click ‘Search’ to display the status.

3. Tracking GST Return Status by GSTIN

  • Step 1: Visit the GST portal and select the ‘Search Taxpayer’ option.
  • Step 2: Under the GSTIN/UIN section, enter the GSTIN ID and solve the captcha.
  • Step 3: Click ‘Search’ to display details such as company name, registration status, and GSTIN/UIN status.

By using these methods, you can easily monitor your GST return status, ensuring compliance and timely updates.

How to Download GST Returns Online

Downloading your GST returns online is quick and simple. Follow these steps to access and download your GST returns:

  • Steps to Download GST Returns
  1. Log in to the GST Portal: Begin by logging into your account on the official GST portal.
  2. Navigate to ‘File GST Returns’: Click on the ‘File GST Returns’ option.
  3. Select the Filing Period: Choose the relevant period (year and month) and click on ‘Search.’
  4. Access GSTR-1: Click on ‘View GSTR-1.’
  5. Preview and Download: Select the ‘Preview’ option to view and download your GST return.

GST Late Filing Penalty: Key Details

Taxpayers who fail to file their GST returns on time are subject to late filing penalties. Here’s what you need to know:

  • A late fee of Rs. 200 per day (Rs. 100 as CGST and Rs. 100 as SGST) applies, with a maximum cap of Rs. 5000.
  • The penalty duration begins the day after the filing deadline and continues until the return is filed and payment is completed.
  • Integrated Goods and Services Tax (IGST) does not incur a late fee. However, an additional 18% interest is charged on any outstanding IGST amount.

Note: The late fee rates may vary based on the latest GST regulations.

Due dates for filing the GST returns

What are the due dates for filing GST returns?

  • GSTR 1: The 11th of Subsequent of that month
  • GSTR 3B: The 20th of that subsequent month
  • GSTR 08: 18th of the month succeeding the quarter of the specific fiscal year.
  • GSTR 4: 18th of the month succeeding the quarter.
  • GSTR 5: 20th of the subsequent month
  • GSTR 6: 13th of the subsequent month
  • GSTR 7: 10th of the subsequent month
  • GSTR 8: 10th of the subsequent month
  • GSTR 9: 31st December of the Fiscal year.
  • GSTR 10: Within 3 months of the date of cancellation or the date of cancellation order whichever is earlier.
  • GSTR 11: 28th of the month that is following the month for which the statement was filed.

Frequently Asked Questions(FAQ's):

GST returns detail a business's sales, purchases, tax collected, and tax paid, serving as a key tool for managing taxation and financial activities.

Businesses registered under the GST Act are required to file GST returns regularly. Filing ensures compliance with tax regulations and accurate reporting of sales, purchases, and tax liability.

GST returns can be filed monthly, quarterly, or annually, depending on the business type and income.

Form GSTR-9 is an annual return that must be filed once every financial year. It includes comprehensive details about purchases, sales, input tax credit, and other relevant transactions.