Step-by-Step Process to File GST Returns Online in India

This blog provides a clear, step-by-step guide to filing GST returns online in India. It covers everything from logging in, choosing the correct form, entering details, to post-filing essentials like acknowledgement receipts and tax payments.

Overview

In India, under the Goods and Services Tax (GST) system, every registered business must file GST returns. The return must be filed timely and accurately; otherwise, the input tax credit would suffer an interruption, or worse, one would have to pay penalties. A clean compliance record also has the prestige attached to being trustworthy.

There are 19 return forms prescribed under the GST for the various categories of taxpayers and for different purposes. Monthly forms include GSTR-1 and GSTR-3B, whereas annual forms include GSTR-9. Each form has a specific purpose to fulfil in the proper reporting of taxes. To ensure timely and proper compliance, each taxpayer must identify the relevant return formats to file, as outlined in the GST law.

The article is a step-by-step description of filing GST returns online through the official GST portal. The procedure has been simplified for business owners, accountants, and finance professionals, stating all the requisite forms, filing process, and deadlines to remain compliant.

Filing Process & Procedure

GST filing involves the official submission of information related to a business’s sales, purchases, taxes paid, and input tax credits (ITC) claimed, in structured formats. Depending on the taxpayer’s business activity, turnover, and registration category, they have to file returns of different types and different frequencies. All filings must be completed online through the official GST portal.

Depending upon their applicability, registered taxpayers can file various returns, such as GSTR-1, GSTR-3B, or GSTR-4, at the GST portal (www.gst.gov.in). Taxpayers need to have an insight into the tax period and select the form accordingly. 

The portal also auto-generates certain forms such as GSTR-2A and GSTR-2B, along with manually filed returns. These forms assist the taxpayer in reconciling input tax credit by cross-verifying data provided by suppliers. It facilitates accuracy and prevents mismatches.

Return filing is the most common act in time to avoid penal consequences, to maintain compliance, and to continue to avail of input tax credit.

Types of GST Return filing

GST return filing involves various forms for different business types and transactions. Understanding each return type is essential for timely and accurate compliance.

Return Type	Description	Frequency	Category	Applicability	Due Date
GSTR-1	Details of outward supplies (sales)	Monthly/Quarterly	Sales Reporting	Registered regular taxpayers	11th of next month (monthly); 13th of the month following the quarter (QRMP)
GSTR-3B	Summary return of inward and outward supplies, along with tax payment	Monthly	Tax Payment & Summary	All regular taxpayers	20th of next month (monthly); Staggered dates for QRMP
GSTR-4	Return for the composition scheme taxpayers	Annually	Composition Scheme	Composition scheme taxpayers	30th April of the following FY
GSTR-5	Return for non-resident taxable persons	Monthly	Non-Resident Taxpayer	Non-resident businesses	20th of next month or within 7 days of expiry
GSTR-6	Return for input service distributors (ISD)	Monthly	ISD Reporting	ISDs only	13th of next month
GSTR-7	Return for TDS deductions under GST	Monthly	TDS Filing	Government and specified deductors	10th of next month
GSTR-8	Return for TCS collected by e-commerce operators	Monthly	TCS Filing	E-commerce platforms	10th of next month
GSTR-9	Annual return for regular taxpayers	Annually	Annual Compliance	Businesses with turnover > ₹2 crore (mandatory with audit)	31st December of the following FY
GSTR-9C	Reconciliation statement and audit certification	Annually	Audit & Reconciliation	Applicable to businesses required to get audited	31st December of the following FY
GSTR-10	Final return on cancellation of GST registration	One-time	Final Return	Taxpayers whose registration is cancelled	Within 3 months of the cancellation date
GSTR-11	Return for UIN holders (e.g., embassies)	Monthly	Refund Claim	UIN holders claiming refunds	28th of the following month

Step-by-step process of GST return filing online

Filing GST returns online is an obligation for almost every business in India, as it ensures compliance with the Indian tax laws. Following is a detailed step-by-step procedure of filing your GST return:

Step 1: Accessing the GST Portal

• Go to the official GST portal website.
• Log in using your GSTIN (Goods and Services Tax Identification Number) and password. 

Step 2: Selecting the Return Filing Period

• Select the “Services” tab.
• Click on “Returns,” and then click on “Returns Dashboard.”
• Select the relevant financial year and the return filing period (month or quarter).

Step 3: Choosing the Applicable GST Return Form

• Determine the required GST return form (for instance, GSTR-1 for outward supplies or GSTR-3B for summary return).
• Click on “Prepare Online” for the selected form.

Step 4: Entering Details in the Return Form

• GSTR-1 (Outward Supplies) relates to sales invoice details such as B2B, B2C, and export invoices. The HSN codes for each item should be correctly mentioned. 
• GSTR-3B (Summary Return) highlights the summarization of outward and inward supplies. Tax liability and Input Tax Credit (ITC) shall be worked out based on HSN codes. 
• Other Returns: Other applicable returns- GSTR-4 in case of composition scheme, GSTR-9 annual returns- should be filed keeping in mind HSN-wise accurate information. Using an HSN Code Finder tool can help you report the correct codes and stay compliant.

Step 5: Reviewing and Verifying the Details

• Check the details that you have entered once more for correctness.
• Make sure to use the preview option to have a look at what you are submitting. 
• Ensure that you fill in all fields marked as required.

Step 6: Submitting the GST Return

• Then submit it by clicking the button labeled “Submit.” 
• Check the box to agree with the terms and conditions before actually being able to submit anything.

 Step 7: Signing the GST Return

• Digitally sign the return using either your Digital Signature Certificate or Aadhaar-based e-Sign.
• In the case of e-Sign, generate an OTP and enter it.

Step 8: Acknowledgement and Downloading the Filed Return

• After submission, download the acknowledgement receipt and file the GST return.

Post-Filing Essentials

Post successful filing of GST returns, it is equally very important for one to go through the post-filing activities involved, which are:

1. Acknowledgement Receipt

• Filing the GST return gets you an acknowledgement receipt.
• Download and keep a copy of it as proof of having submitted successfully.

2. Payment of Tax Liabilities

• If any tax liability arises at this point, pay it off immediately.
• Payments can be made through any of the available payment modes on the GST portal. This payment will then reflect in the GSTR-3B return.

3. Filing of Amendments (if needed)

• If any errors or discrepancies were noticed after filing, one would need to file an amendment.
• The errors can be rectified by amending GSTR-1 or GSTR-3B in the next succeeding return period.

4. Monitoring GST Compliance

• Constantly monitor your compliance status and keep track of all filed notices or discrepancies arising from GST authorities.
• Keep an eye on the GST portal for any updates or alerts regarding returns filed.

5. Maintaining Records

• Store all annual filed returns and secure relevant documents. 
• Retain records of invoices, payment receipts, and other relevant documents for future audits or inspections by the tax authorities.

By observing these essentials post-filing, businesses can ensure their GST returns are filed properly and stay in compliance with the rules and regulations so that they avoid possible penalties or complications.

Conclusion

In conclusion, e-filing GST returns has become a necessary act of following Indian tax laws. Following the detailed step-by-step process, any business can ensure filing returns properly, avoid penalties, and claim input tax credits. The same importance is accorded to post-filing activities such as settling tax liabilities, monitoring compliance, and keeping records to ensure long-term success for businesses. However, the proactive and diligent management of returns places businesses on the right track in terms of compliance and their esteem in the eyes of tax authorities. Expert advice on seamless compliance would benefit businesses. The process of complying with laws becomes easier through expert guidance available through online lawyer consultation.