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GST Return Filing

GST Return Filing

What is GST return?

A GST return is a type of document in which the details of the income or the transaction mention, which a taxpayer needs to file with the administrative authorities. This is done by the tax authorities to calculate the tax liability.

What is GST Return Filing?

Lay the annual accounts per year is the underlying interpretation of GST return filing. Bookkeeping and filing of GST returns are several areas including financial GST return filing, general GST return filing, professional GST return filing, chartered accountant, audit, tax GST return Filing and cost can be divided into managing GST return filing.

For whom GST Return filing is mandatory?

GST return filing is mandatory for all the persons who have GSTregistration under the GST Act to file GST returns. Interest and penalty has been provided in the GST Act for non-filing or late filing of GST return by registered person. Therefore, a registered person must file GST return on time.

According to the status of registered person in the GST Act, different GST return forms have been prescribed. Therefore, a registered person should file the GST return according to the forms applicable to him.

The GST RETURN by a registered person contains information on the goods and services supplied by him or both, input tax credit taken, tax payable, and tax paid.

What are the kinds of GST return?

A normal taxpayer will have to file three Returns every month in the GST and a Return File at the end of the year. Thus a normal taxpayer will have to file about 37 returns in a year.

Composition Scheme is for small taxpayers whose annual turnover is up to Rs 1.5crore however, for NE states and Uttarakhand, the limit is Rs 75 lakh. There are simple arrangements for Taxpayers of this scheme. The taxpayer registered under the Composition Scheme has to file a return every three months and a Combined Return at the end of the year. In this way, taxpayers with composition scheme will be comfortable and only CMP-08 have to file in a year.

Details Required for GST Return Filing Form

Every single transaction of Business during a month is accounted for return in it. These details are required for GST return filing or GST filing online which of the things written below. Information about all things is given to the government through GST Return Forms. After the completion of the month of business, the work is settled in different parts through different types of GST Return form. The same system works in case of services.

Sale of Goods

Sale of Goods

The details of sale of goods

Purchase of Goods

Purchase of Goods

The details of purchase of goods

GST Received on Sales

GST Received on Sales

The details of received GST on sales

Given GST on Purchase

Given GST on Purchase

The details of given GST on purchase of Goods

Extra GST

Extra GST

The details of extra GST given on the government

Different GST Received

Different GST Received

The details of different GST received on
sale of goods etc.

How many types of GST return filing?

There have many types of GST return filing forms like GSTR-1, GSTR-2, GSTR-1A, GSTR-3, GSTR-3A, GSTR-9, GSTR-3B etc. andCMP-08 is submitted by composition taxpayers on a quarterly basis etc. the details of GSTR filing forms are describe in brief.

Which forms of GST Return are to be filled?

Before starting the process of filling GST Return, it is important to know which form GST taxpayers are required to fill. Here the Forms have been placed in different groups according to the category of GST taxpayers and they are also briefly introduced. Since, the initial GST taxpayers also have two types of people. One is the general registered GST and the other GST Composition Scheme. So it is better to know a little about the GST Composite Scheme.

GST Structure Scheme

GST Structure Scheme

This is a special scheme to give relief to small traders from over accounting mess.

GST Structure Scheme

Composition Scheme is for small taxpayers whose annual turnover is up to Rs 1.5 crore however, for NE states and Uttarakhand, the limit is Rs 75 lakh.

GST Structure Scheme

In this, merchants have to pay a lump sum at the rate of 1 percent, manufacturers 2 percent and restaurant owners 5 percent.

GST Structure Scheme

Traders in this category neither have to collect GST from their customers nor pay their accounts. Such merchants cannot claim the input tax credit on the GST paid for their purchase.

GST Structure Scheme

The composition scheme will be made available to the suppliers (or mixed suppliers) of the services with annual turnover up to 6 lakhs (3% CGST + 3% SGST) in the financial year up to Rs 50 lakhs.

Eligible Taxpayers of Opt-in Composition Scheme

  • The total turnover (at PAN level) of ordinary taxpayers is less than Rs.15 crore (lower level) as compared to total taxpayers in the last financial year, who do not want to avail ITC facility Rs. 75 lakhs in the last financial year of people who are located in the following states:
  • Arunachal Pradesh, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, Tripura Uttarakhand:

  • General taxpayers providing services and/or mixed supplies with a total turnover of 50 lakhs for the previous financial year.
  • For all taxpayers, the Forms FORM GST CMP-08 will file returns/payments, quarterly and pay GST, and file GSTR-4 annually.

GST Return forms for Normal GST Registered Taxpayers

  • GSTR-1

    This is the first Return form in GST system. In this, the taxpayer has to fill the details of all the outward supplies that happened in the previous month. It can be filled and deposited by the 10th of the month immediately after the business month. For example, for the entire sale of the month of July, GSTR-1 can be submitted by the 10th of August month. A total of 13 types of detail have to be filled in this form (GSTR-1).

  • GSTR-2

    In this form, the GST holder has to give details of all his purchases. Whatever information has been paid for the goods and services in the last month, all the information has to be filled in it. In this, the form GSTR-2A is also visible simultaneously, in which the details of all sales (Sales) are also available. The last date for filling it and depositing it is 15 of the month.

  • GSTR-1A

    After filling GSTR-2 on 15th, the GSTR-1A form starts appearing automatically on the GST system. It contains all the correct or changed information. The seller has the right to accept or reject information filled on behalf of the buyer.

  • GSTR-3

    This form will automatically start appearing in the taxpayers account on the 20th. In this, the taxpayers have the details of all the outward supplies and inward supplies that you filled in GSTR-1 and GSTR-2. Looking at both types of details, the GST system (GSTN) automatically decides how much tax GST holder have to pay (amount of tax payable) or how much tax GST holder have to get back (input tax credit availability).

  • GSTR-3A

    This form has to be filled by those who, for some reason, have missed filling the Monthly Return on time. This is a type of notice from the government which has to be filled and submitted as Form GSTR-3A.

  • GSTR-9

    This is the annual return form of a GST payer. In this, they have to submit the details of the form GSTR-3, which is submitted 12 times every month in their business year. The tax that GST payer or a taxpayer has deposited throughout the year, whatever they have exported or imported, also has to be given a detail.

    For example, the return of any business the GST holder will do during the financial year 2017-18 will have to be deposited by 31 December in the next financial year. After the financial year of the business, it has to be deposited by 31 December in the next financial year.

  • GSTR-3B

    The GSTR-3B form is not part of the regular GST Returns. It has been released only for the first two months of July and August after the implementation of GST. Because of the technical and other practical difficulties in filling the general return (GSTR-1, GSTR-2, GSTR-3), the government has issued it as an alternative to all three regular returns.

    In this, the information sought in all three forms, such as total sales, total purchases, total taxes payable, and total taxes collected, is to be given a piece of thick information. Do not give the complete Detail and just tell their estimated total. Do not attach the receipt etc. Later, when the Regular Return Forms are submitted for these months, then the decrease or increase in the account will be adjusted. For July, by August 20 and for the business of August, it is compulsory to deposit by 20 September.

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GST Return filing forms for composition Taxpayers

Taxpayers file CMP-08 under the GST Composition scheme in the quarter of the year. The due date is the 18th of every succeeding quarter for each filing for CMP-08.



Form GSTR-4 will be filled for each quarter by the GST registration holder in the composition scheme. In GSTR-4, outward supplies of goods and services, tax payable, and details of tax paid are filled. GSTR-4 will be filled within 18 days after the end of the quarter. The details of GSTR 4A will be automatic in this return.



The form GSTR-4A is a cross-double check form similar to GSTR-2A. Individuals who take GST registration for composition scheme, those GST holders will have to submit this GSTR-4 (quarterly) every three months. The details of all the supplies coming during this period are to be mention in it.

Note: It is also recorded in the familiar GSTR-1, which is filled by suppliers.



GSTR 9A is the annual return for those GST registered individuals who obtain GST registration under the composition scheme. After the financial year of business, it is mandatory to submit it by 31 December in the next financial year. It details the four quarterly returns filed during the year.

GST Returns filing form for Input Service Distributors

For many taxpayers, this term (Input Service Distributor) is totally unfamiliar. So let's first understand this term.

    In GST, Input Service Distributor is called procurement centers that distribute their Input Tax Credit (tax credit paid on purchases) between their sales centers.

    This concept was needed in GST because for many big companies, the responsibility of purchasing goods is with their Head Office, Regional Office, or some other such authorized offices. They have sales centers in many places, which only have the responsibility of selling. Input Tax Credit is collected in lieu of GST deposited with the Head Office on his purchases. On the other hand, Output Tax is collected in lieu of GST taken on selling goods at the sales centers.

    So the head office has the right to distribute the Input Tax Credit to its sales centers according to their sales. So that they can calculate the final tax liability by calculating it with their Output Tax.


    Suppliers who sell goods to the taxpayer (GST holder) submit their GSTR-1 by the 10th of next month. After that, till 11th, this form gets generated in taxpayers (GST holders) account. It keeps the details of all taxpayers' purchases. The taxpayer or GST holder has to confirm these.


    GSTR-6 is generated as soon as the details are confirmed or corrected on behalf of (Input Service Distributor-ISD). It is mandatory to submit GSTR-6 by Input Service Distributor by the 13th of every month.

GST Return Filing form for Foreign non-resident Taxpayer

    GSTR-5: A resident of another country, who does business in India, has to fill this form. It will have to provide details for the month of sale, total imports; tax paid, total tax refundable, and input stock balance. It has to be submitted by the 20th of the following month, for the business month.

    Note: : If taxpayers of this category have to finish registration, they have to be filled and submitted GSTR-5 within a week of surrendering the registration. Or it should be completed before the expiry of GST registration.

Which GST returns filing form is require for Tax deductors?

The tax deductors are required to file GSTR-7 and GSTR-7A. The details of GST return filing by the tax deductors are as follows:


Details of any tax deductions that are made during the business month are made in this form. It should be submitted by the 10th of the following month.


As soon as the tax deductors submit the GSTR-7, then the GSTR-7A form is automatically generated in their account as a TDS certificate. They can also download to keep it as a record. In this, full details of whoever has deducted tax from them and who has paid to the government.

Which GST return filing form is required for e-commerce operators?


An e-commerce seller is required to submit GSTR-8. He has to submit the details of his supplies by filing in form GSTR-8. An E-commerce seller has to give details of the tax which he has collected in it. It has to be submitted by the 10th of the next month.

Which GST return filing is required for Government institutions?


This form has to be filled by governmental organizations or organizations or the United Nations. The 28th of every month is the last date for submission. Such organizations are given the UIN (Unique Identification Number) number. In this form, they have to give details of the total purchase inward supplies.

What are the other forms of online GST return filing?


The businessman whose annual turnover is more than one crore rupees, they also have to file Form GSTR-9B. This is a reconciliation statement. It is a type of audited annual account, which must also be certified by the competent authority. It has to be filled and deposited by 31 December of the next financial year.

Who is required to file the GSTR-10?


The person who surrenders his GST registration or whose GST registration is cancelled has to submit a Final Return in the form of Form GSTR-10. Registration has to be submitted within three months of the surrender or cancellation. He has to give details of his input tax credit and capital goods. At the same time, details of total tax liability and total tax collected also have to be filled.

Who needs to file GST return online?

A very small business with a sole proprietor, you are not required to register under GST but if the business is a partnership firm, non-public or public company, liability partnerships then you are bound to register under GST. But if the taxpayers has an annual turnover is Rs. 40 Lakhs (20 Lakhs in North Eastern States). So no matter what is the size of his business, GST registration can be a mandatory thing for the business and company.

When GST return filing is required?

Once the business is fully registered under GST, the GST holder will have to file 3 monthly returns but three of them will have different dates.

Documents Required for GST Return Filing



Business name GSTN
( identification number)

Important Dates

Important Dates

Dates related to GST Return Filing



Invoices issued



GST Taxes paid by you

Sale Advances

Sale Advances

Future Sale Advances

List of Changes

List of Changes

A list of any changes made to your external sales invoice. Any change in external sales by the GST holder.




  • Carrying Invoices Up to 10
  • Filing of GSTR 3B
  • Filing of GSTR 1



  • Carrying Invoices Up to 100
  • Filing of GSTR 3B
  • Filing of GSTR 1

FAQ on GST Return filing

Types of individual time period a GST registered person either monthly (general supplier) or quarterly basis (for composition scheme). An input service distributor (ISD) monthly returns show the details of the credit distributed during that particular month. The person required to collect tax (TDS) and tax (TCS) can show the monthly deducted / deposited amount and other details. A non-resident taxable person returns for the duration of the activity.
The following details in the GSTR-1 of the supply made in a month are to be filled from the outward supplies to the registered persons, outward supplies to the unregistered persons (consumers), details of credit/debit notes, zero-rated, discounted and non-GST supplies, Advances received about exports, future supplies.
No, only the invoice needs to be uploaded as per the information asked / required.
No, it depends on the business (B2B or B2C) and the place of supply (intra-state or inter-state). For B2B supplies, all invoices, whether intra-state or interstate supplies, have to be uploaded as the ITC will be taken by the recipients who require invoice matching. In B2C supply, uploading is not required as the buyer will not take ITC. In case of invoices of more than Rs 25 lakh in inter-state B2C supplies, they should be uploaded. Below Rs. 2.5 lakh and all intra-state challan, state wise summary should be provided
No, details are not to be uploaded. Only the HSN code for the supply of goods has to be filled in the accounting code for the supply of services.
Yes. Including value but taxable amount also has to be fed. In case of no consideration, (and supply conditions based on Schedule 1), the taxable value will have to be determined and calculated.
Yes, the recipient can fill an invoice not uploaded by their supplier. Credit will be provided on such invoices, but after matching. Upon matching, both will be notified. If the mismatch is resolved, the provisional credit will be confirmed. But if the mismatch continues, the amount for the recipient's output tax liability will be added to the return for the month, after the month in which such mismatch information was given.
Most of GSTR-2 will be filled automatically from GSTR-1, these details are to be filled with recipient details of imports, purchase details from non-registered or composition suppliers and discount / non-GST / zero GST supplies etc.
If there is a mismatch in the invoice in GSTR-2 and GSTR-1, then such mismatch will be reported to the supplier. The mismatch is caused: First, due to a mistake from the recipient, no further action is required in this case. Secondly, the invoice was issued by the supplier but was not uploaded and tax was not paid. In such a case, the ITC received by the recipient will be added to its output tax liability. If the supplier has supplied, but has not paid tax on it, all mismatches will take action.
Before September of the next financial year, the supplier can upload the invoice and pay the fees and interest on the missing invoice in his GSTR-3 of the month in which he failed to upload the invoice. The recipient's output tax liability will be reduced to the amount with respect to which the supplier has corrected the mismatch. The interest paid by the recipient will be refunded at the time of reversal, by depositing the corresponding amount in the electronic cash ledger.
No, they are not required to file GSTR-1 and GSTR-2. Instead, they will have to file quarterly returns in Form GSTR-4 by the 18th month of the end of the quarter (3 months). In their return, they have to provide details of their external supplies along with details of tax payment. Details of their purchases in their quarterly returns
No, ISDs have to file only one return in Form GSTR-6 with the following details credit to the service provider and the credit distributed by them.
Under GST, the deductor will submit deduction wise details of all the deductions made by him in his return in Form GSTR-7, by the 10th of the following month in the month in which the deduction was made. Details of the deduction uploaded by the deductor will be filled in the deductor's GSTR-2. The taxpayer has to confirm these tails in his GSTR-2 to take credit for the deduction made on his behalf. To avail this credit, he is not required to produce any certificate in physical or electronic form. The certificate will be for keeping the taxpayer's records only and can be downloaded from the Common Portal.
All taxpayers filing returns from GSTR-1 to GSTR-3, except ISD's, casual / non-resident taxpayers, taxpayers under composition scheme, TDS / TCS deductors.
No, an annual return must be filed by every registered person paying tax as a general taxpayer. It is recorded annually. Final returns are to be filed only by the registered persons who have applied for the cancellation of registration. Final returns must be filed within three months of the cancellation date or the cancellation date of order.
There is no need to have revised returns in GST. Amendments are made in cases where invoices or debit / credit notes are exchanged. The modification can be done by changing the details of the transactions which need to be changed / modified.
The modes for filing statements and returns are: Enter your statements and return directly to the online common portal. The GST Sudhiva Provider (GSP).
A registered person will have to pay a late fee of Rs 100 / - for each day of delay up to a maximum of Rs 5000 / -. In case of filing the annual return by the due date, the late fee is Rs. 100 / - each day during which such failure continues at a quarter percent [0.25%] of its business in the State subject to the maximum amount calculated, shall be charged.
The modes for filing statements and returns are: Enter your statements and return directly to the online common portal. The GST Suvidha Provider (GSP).