GST, or Goods and Services Tax, replaced multiple taxes that were previously imposed by both Central and State governments on various goods and services. Although it was implemented in 2017, the GST Act was officially passed in 2019.
This taxation framework aims to simplify the numerous levies on products, making tax compliance easier for both taxpayers and tax collectors. Moreover, it streamlines the tax filing process by consolidating multiple taxes into a single return.
Understanding GST Returns and the Filing Process
A GST Return is a statutory document that records GST-related invoices, receipts, payments, and other financial details for a specific period. It encompasses all transaction details, including income, sales, expenses, and purchases, of a taxpayer registered under GST.
Key components of a GST return include:
- Purchases
- Sales
- Output GST (tax on sales)
- Input tax credit (GST paid on purchases)
Businesses registered under GST must submit their returns monthly, quarterly, or annually, depending on the nature of their operations. When filing a GST return, it is essential to disclose transaction details, including sales, purchases, and the applicable tax collected or paid.
To complete GST return filing, taxpayers are required to submit four key forms that capture details related to purchases, supplies, monthly filings, and annual reports.
In India, GST return filing is a mandatory requirement for all entities holding valid GST registration.
Online GST Filing Procedure
GST returns can be submitted online using the digital platform provided by the Goods and Services Tax Network. The steps for filing GST online are outlined below:
- Visit the official GST portal.
- Log in with your state code and Permanent Account Number (PAN); a 15-digit GST Identification Number (GSTIN) will be generated after verification.
- Uploading invoices will generate a unique Invoice Reference Number, enabling taxpayers to file outward and inward returns along with their cumulative monthly returns.
- Once the filing process is initiated, taxpayers must submit outward supply returns using the GSTR-1 Form before the 10th of the following month. The outward supply details submitted by the supplier will be available in the GSTR-2A form.
- Subsequently, taxpayers must report inward supply details for taxable goods and services using the GSTR-2 Form.
Types of GST Returns and Their Filing Deadlines
Various types of GST returns exist, each associated with specific forms. The table below lists these forms along with their respective due dates:
| Form Name | Applicable Taxpayers | GST Filing Due Date |
| GSTR-1 | Taxable suppliers reporting outward supplies. | 10th of the following month |
| GSTR-2 | Taxable recipients reporting inward supplies for claiming input tax credit. | 15th of the following month |
| GSTR-3 | Taxable individuals filing monthly returns based on finalized outward and inward supplies, including tax payments. | 20th of the following month |
| GSTR-4 | Composition taxpayers submitting quarterly returns. | 18th of the following month |
| GSTR-5 | Non-resident taxable individuals. | 20th of the following month |
| GSTR-6 | Input Service Distributors reporting their returns. | 13th of the following month |
| GSTR-7 | Authorities responsible for TDS reporting. | 10th of the following month |
| GSTR-8 | Tax collectors and e-commerce operators providing supply and tax collection details. | 10th of the following month |
| GSTR-9 | Taxable individuals filing annual returns. | 31st December of the next financial year |
| GSTR-10 | Taxpayers with canceled GST registration submitting their final return. | Within 3 months of cancellation |
| GSTR-11 | Individuals holding UIN and claiming refunds for inward supplies. | 28th of the month following the filed statement |
While the table above outlines the different forms used for GST e-filing and their respective deadlines, it is equally important to ensure that all necessary details are accurately provided when filing.
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GSTR-1
Suppliers are required to verify the auto-generated purchase records for their outward supply of goods and services. This form includes the following details:
- Business name, tax filing period, and GST Identification Number (GSTIN).
- Invoices and collected tax from the prior month.
- Advance payments received for upcoming supplies.
- Adjustments or revisions to sales invoices from the previous month.
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GSTR-2
Taxable recipients must furnish the following details in this form during their GST filing:
- Business name, filing period, and GSTIN.
- Invoices and tax collected from the prior month.
- Advance payments for future deliveries.
- Modifications to previously submitted invoices and sales data.
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GSTR-3
Taxpayers filing this form will find their details automatically populated from GSTR-1 and GSTR-2. They must review and confirm the provided information and include these additional details:
- Input tax credit, liabilities, and cash ledger balance.
- CGST, SGST, and IGST tax payments.
- Refund requests or credit claims for excess tax payments.
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GSTR-4
Businesses with a turnover up to Rs. 75 lakh opting for the Composition Scheme must file GSTR-4 for GST filing. They pay taxes at predetermined rates based on their business type, without availing of tax credits. The required details include:
- Total supply value for the return period.
- Tax payment records.
- Invoice details related to purchases.
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GSTR-5
Non-resident taxpayers (NRIs) must include the following information while filing this form:
- Name, address, GSTIN, and filing period.
- Records of both inbound and outbound supplies.
- Import data, including amendments to previous returns.
- Service imports and corrections to prior service details.
- Cash ledger refunds, credit/debit details, and stock information.
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GSTR-6
Input Service Distributors (ISD) must file this form during GST filing, with some information being auto-populated from GSTR-1 and GSTR-5. Required details include:
- Business details, GSTIN, and return period.
- Records of distributed input tax credits.
- Registered supplier transaction records.
- Tax credit details for the current period.
- Recipient details of distributed input credits.
- Credit and debit notes.
- Received, reversed, and distributed tax credit data under CGST, SGST, and IGST.
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GSTR-7
Entities deducting tax at source (TDS) must provide the following information. The TDS liability and Electronic Cash Ledger refunds are auto-computed.
- Taxpayer details, GSTIN, and return period.
- TDS amounts, contract details, and necessary amendments.
- Late filing penalties and interest.
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GSTR-8
E-commerce operators must file GSTR-8 with these details:
- Personal and business details, return period, and GSTIN.
- Records of payments made to registered suppliers, including modifications to prior tax payments.
- Transaction details for unregistered suppliers.
- TDS deductions.
- Late filing penalties, interest, and automatically calculated tax liability.
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GSTR-9
Filed annually by regular taxpayers, this form consolidates income and expenses. It must be submitted alongside audited financial statements and allows amendments to prior returns.
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GSTR-10
When canceling GST registration, taxpayers must provide:
- ARN (Application Reference Number).
- GST registration cancellation date.
- Cancellation order ID and date.
- Closing stock details and due taxes.
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GSTR-11
Individuals with a Unique Identity Number (UIN) must file this form to claim refunds on excess tax paid on inward supplies.
GSTN
The Goods and Services Tax Network (GSTN) is a digital platform that holds comprehensive details of registered buyers and sellers under GST regulations. Taxpayers and businesses can utilize GSTN for various activities, including return filing and invoice data entry.
Organizations are required to submit a total of 37 returns annually—one yearly return and three monthly returns per quarter. These submissions include information regarding an entity’s inward and outward supplies. The data can be compiled offline and uploaded once an internet connection is available.
How to Track GST Return Status?
You can check the GST return status online using the following methods:
- Tracking via ARN
Follow these steps to check the status using the Application Reference Number (ARN):
Step 1: Visit the official GST portal and log in.
Step 2: Navigate to 'Services' > 'Returns' > 'Track Return Status'.
Step 3: Enter the ARN.
Step 4: Click 'Search' to view the GST return application status.
- Tracking via GST Return Filing Period
Step 1: Sign in to the official GST portal.
Step 2: Go to 'Services' > 'Returns' > 'Track Return Status'.
Step 3: Select 'GST Return Filing Period' and specify the date range.
Step 4: Click 'Search' to view the return status.
- Tracking via Status
Step 1: Open the GST portal and select 'Search Taxpayer'.
Step 2: Choose 'GSTIN/UIN' and input your GSTIN ID. Enter the Captcha code and click 'Search'.
After submitting the required details, the system will display relevant information, including the company’s name, registration date, and GSTIN/UIN status.
How to Download GST Returns Online
To download GST returns, follow these steps:
Step 1: Log in to the GST portal.
Step 2: Select ‘File GST Returns’.
Step 3: Choose the relevant financial year and month, then click 'Search'.
Step 4: Click ‘View GSTR 1’.
Step 5: Select the ‘Preview’ option.
Penalty for Late Filing
Failure to file GST returns on time incurs a late fee penalty. Taxpayers are charged Rs.200 per day (Rs.100 each for CGST and SGST), with a maximum cap of Rs.5000. However, these rates may vary based on updated regulations. The late fee is calculated from the day after the due date until full payment is completed.
Integrated Goods and Services Tax (IGST) does not impose a late fee, but an additional 18% interest applies along with the penalty.
Learn more about GST Late Fees
Understanding the GST filing process is essential for every taxpayer to remain compliant with current Goods and Services Tax regulations.