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GST implementation is India's most important tax reform, which began in 2017 with the objective of "One Nation, One Tax."

How to File a Goods and Service Tax Return in India?

Businesses registered under GST must file monthly, quarterly, and yearly returns through the Government of India’s GST site, depending on the company. They must disclose product and service sales and purchases, as well as taxes received and paid.

GST implementation is India’s most important tax reform, which began in 2017 with the objective of “One Nation, One Tax.”

GST has made submitting tax returns easier by combining information about products and services from both sellers and customers. The GST Council and the finance ministry designed the GSTN (goods and services tax network) mechanism, which requires taxpayers to submit all invoices, purchases, sales, dates, and locations.

Who Should File GST Return?

Every business unit with annual revenue of more than $20,000 or $40,000 (optional) must file a GST return. Taxpayers must also review the various eligibility conditions for various slabs.

All businesses registered under the GST system are required to file GST returns. The filing procedure must be determined based on the type of the company.

A GST return must be filed by a registered dealer who engages in any of the following activities:

  • Sales 
  • Purchase 
  • Output Tax on goods and services (on Sales)
  • With GST paid on the purchase, you can claim an input tax credit.

Special circumstances, such as composition dealers with more than five GSTR filings per year, are needed to file separate returns.

How to File Goods and Service Tax Return (GSTR)?

All taxpayers, b from manufacturers and suppliers to retailers and consumers, must file GST returns every year. The government is pushing for innovation and automation in the digital age and has begun offering e-filing or online GST returns on the unified GST platform.

The returns may be filed online using Goods and Service Tax Network’s tools and software (GSTN). The government’s innovative facilities automate the filing procedure and auto-fill the data in GSTR forms.

GST Registration
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Steps you should follow to file a GST return

  • Step 1: Go to the GST website (
  • Step 2: Based on your state Pin code and PAN number, a 15-digit GST identity number will be given.
  • Step 3: Using the GST site or program, upload invoices. Each invoice will be assigned an invoice reference number.
  • Step 4: After uploading invoices, you must file an outward return, an inward return, and a cumulative monthly return online. If there are any problems, you can repair them and resubmit the returns.

Points you Should Look Closely Before Filling

  • GSTR-1 is an outbound supply return that must be submitted by the 10th of the next month using the GST Common Portal (GSTN) information.
  • Modifications to the information of inbound supplies provided by the receiver in GSTR-1A may or may not be accepted by the provider.
  • The supplier must provide and make available to the recipient the information of outbound supplies in GSTR-2A.
  • The recipient must verify, authenticate, and modify the specifics of outgoing supplies before filing the credit or debit note data.
  • In the GSTR-2 form, the recipient must include the inbound supply of taxable goods and services.
Types of GST Return Forms

Multiple forms might be used to file GST returns depending on the kind of transaction and the taxpayer’s registration. The following are the tax return forms for regular taxpayers:


Every taxpayer must submit the initial GST return form for a particular tax period on the 11th of the next month. The taxpayers’ outbound supplies are noted on the GSTR-1 form. The GSTR-1 has 13 subheads and is crucial since it aids in credit matching and future tax credit flow. Taxpayers with a turnover of fewer than 1.5 crores must file GSTR-1 quarterly, while those with more than 1.5 crores must file monthly reports, according to the GST council’s recent notification. The form should contain the below details.

  • Business name, filing period, and GSTIN (Goods and Services Taxpayer Identification Number) (GSTIN).
  • Invoices from the preceding month, as well as the taxes collected.
  • Advances on a supply order that must be delivered in the near future.
  • Outgoing sales invoices from prior tax periods have been revised.


The GST return form 2 collects all information about inbound supplies and provides it to the buyer and recipient of goods and services. Every taxpayer must file the GSTR-2 by the 15th of the following month for a particular tax period. Under GSTR-2, there are 13 headings to fill out carefully since the information will be reflected in the seller forms, and it must match the information given by the seller.

The form will contain the following sections.

  • The business’s name, the period for which the return is filed, and the Goods and Services Tax Identification Number are all required (GSTIN).
  • Invoices from the preceding month, as well as the taxes collected.
  • Advances on a supply order that must be delivered shortly.
  • Outgoing sales invoices from prior tax periods have been revised.


This GST return comprises summarised information of outbound and inbound supply and payment of a tax amount, and it must be filed on or before the 20th of the following month. The taxpayer receives information regarding the input tax credit and the amount of tax due by submitting GSTR-3B.

The form should contain

  • The form should contain the following details
  • Information about the Input Tax Credit, the liabilities, and the cash ledger.
  • Details of CGST, SGST, and IGST taxes paid.

Request a refund of the excess payment or a credit to be carried forward.

Penalties for Being Lazy!

If the taxpayer fails to file the returns on time, a penalty will be imposed. The late charge is the name for this punishment. The late charge for each Central Goods and Services Tax (CGST) and State Goods and Services Tax (SGST) is Rs.100 per day, according to the GST Law (SGST). As a result, the total fine would be Rs.200 per day. This rate, however, is subject to change, which will be communicated via alerts. A fine of Rs.5,000 is the highest sum that can be imposed. In the case of Integrated GST or IGST, there is no late charge if the return is filed late. In addition to the late fee, the taxpayer will be charged interest at the rate of 18 percent per annum. The taxpayer must determine the amount of interest due based on the tax due. The period shall be determined from the day after the filing deadline until the actual payment is received.


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