How to File GST Returns Online: Step-by-Step Guide of the GST Filing Process & Procedure

Q: What is the GST filing process?

GST filing process involves:Logging into the GST portal Navigating to the return dashboard Choosing the right tax period and return formFilling in and submitting the relevant details Offsetting the tax liability against the tax credits available Completing the tax payment for the balance amount Filing the return form with a DSC or EVC

By Athena Rebello

Updated on: Feb 25th, 2026

6 min read

GST return filing is the process of reporting outward supplies, input tax credit (ITC), tax liability, and tax payments to the GST portal within prescribed timelines. For large enterprises, accurate GST return filing is critical to avoid interest, penalties, ITC loss, audit exposure, and board-level compliance risks.

This article discusses the different return formats and how to file GST return step by step.

Key Takeaways
All GST returns must be filed electronically via the GST Common Portal or through integrated GSP/ASP solutions.
Outward supply details in GSTR-1 must be filed before summary returns in GSTR-3B to ensure accurate ITC reconciliation.
For large enterprises, manual GST return filing is high-risk; automated API-based filing minimizes data mismatches and prevents notice generation.
Non-compliance impacts your GST compliance rating and causes ITC blockages for your customers.

GST Filing Process & Procedure

GST return filing is a statutory compliance requirement under the Central Goods and Services Tax Act, 2017 requiring registered taxpayers to report sales, purchases, tax liability, Input Tax Credit (ITC), and tax payments electronically. The frequency of furnishing these details in relevant formats varies.

Returns must be filed monthly, quarterly, or annually depending on turnover and scheme. Along with these returns, GST portal also auto-generates certain GST return documents to help taxpayers reconcile their purchase invoice data. Accurate filing ensures ITC flow, vendor compliance validation, and reduces exposure during departmental audits.

Different Types of GST Return Forms

Category of taxpayers	Returns to be filed	Frequency	Due date for submission / auto-generation	Information contained
Regular taxpayers	GSTR-1	Monthly / Quarterly	11th day of the succeeding month for monthly filers; 13th of the month succeeding the quarter for taxpayers under the QRMP scheme	Details of outward supply of goods and services
Regular taxpayers	GSTR-1A	Monthly / Quarterly	After filing GSTR-1 and until the filing of GSTR-3B for the return period	Amendment of GSTR-1 data
Regular taxpayers	GSTR-2A (Auto-generated by the system)	Monthly	A dynamic statement updated in real time following submission of data by suppliers	Details related to inward purchases and ITC
Regular taxpayers	GSTR-2B (Auto-generated by the system)	Monthly	A static statement available on the 14th of the succeeding month	Details related to inward purchases and ITC for a tax period
Regular taxpayers	GSTR-3B	Monthly / Quarterly	20th day of the succeeding month for monthly filers; 22nd / 24th of the month following the quarter for taxpayers under the QRMP scheme, based on the principal place of business	Self-declaration on outward supplies, ITC, claimed, tax liability ascertained, and taxes paid
Composition taxable persons	GSTR-4	Annual	30th June of the succeeding year	Details of ITC availed, tax paid for local, interstate and import/exports
Non-resident foreign taxpayers	GSTR-5	Monthly	13th of the succeeding month	All outward supplies made, inward supplies received, credit/debit notes, tax liability and taxes paid
OIDAR (Online Information and Database Access or Retrieval) services provider	GSTR-5A	Monthly	20th of the succeeding month	Outward taxable supplies and tax liability
Input Service Distributor (ISD)	GSTR-6	Monthly	13th of the succeeding month	ITC received and distributed by the ISD
Persons required to deduct tax at source (TDS)	GSTR-7	Monthly	10th of the succeeding month	TDS deducted, the TDS liability payable, TDS paid and TDS claimed, if any
e-Commerce operators liable for collecting tax at source (TCS)	GSTR-8	Monthly	10th of the succeeding month	Supplies made through an e-commerce platform and TCS collected on the same
Regular taxpayers	GSTR-9	Annual	31st December of the succeeding year	All outward supplies made and inward supplies received during the relevant financial year, along with details of taxes payable and paid and a summary value of supplies under every HSN code,
All taxpayers	GSTR-9C	Annual	31st December of the succeeding year	Self-certified reconciliation statement between the books of accounts and the GSTR-9
Taxable person whose registration has been cancelled or surrendered	GSTR-10	Final return	Within 3 months from the date of cancellation or surrender of GST registration
Unique Identity Number (UIN) holder, like foreign diplomatic missions and embassies, eligible for a refund under GST	GSTR-11	Monthly	28th of the month succeeding the month in which inward supply is received by the UIN holder	Inward supplies received and refund claimed

How to File GST Returns Online?

Filing GST returns is a simple task as taxpayers just need to follow a few steps and furnish relevant details in the prescribed formats. However, a taxpayer needs to have a GST Identification Number (GSTIN) and an register their account on the GST portal first.

The following is a step-by-step guide on how to file GST returns online.

Step 1: Log in to the GST portal with your user ID and password. Next, navigate to the returns dashboard after going to Services > Returns > Returns Dashboard.

GST Returns Dashboard

Step 2: On the ‘Return Dashboard’, a page opens with options to select the Financial Year, Quarter and Period (month). Enter the relevant details and click on ‘SEARCH’.

GST File Returns

Step 3: A page opens with return forms relevant to the GSTIN. For example, if you are a regular taxpayer, the page will show forms like GSTR-1, GSTR-2A (view only), GSTR-2B and GSTR-3B.

GSTR-1, GSTR-2A , GSTR-2B and GSTR-3B

Step 4: Choose the return form that you need to file and select ‘Prepare Online’. Fill in all the relevant details, save the form and click on ‘Submit’. Once submitted, you must navigate to ‘Track Return Status’. The status should show as ‘Submitted’.

Step 5: Once the return status shows as ‘Submitted’, click on ‘Payment of Tax’. A ‘Check Balance’ option will be displayed, which needs to be clicked. This will display the credit and cash balances available.

Step 6: Next, click on the ‘Offset liability’ option and make a payment in cash for the remaining amount post the offset of input tax credit.

Step 7: Once the payment has been completed, proceed to file the GST return by checking the declaration box, selecting the authorised signatory, and clicking on ‘File Form with DSC’/’File Form with EVC’ as applicable.

Note that this is only a general guide on how to file GST returns. However, there are numerous GST returns on the GST portal, some of which may have fewer steps or additional steps than the one listed above.

The guides on how to file individual GST returns are available on the GST portal here. You may also refer to the ClearTax GST filing guides for step-by-step instructions on how to file individual GST returns, as follows:

Frequently Asked Questions

What is the procedure of GST filing?

Taxpayers can file GST returns online only. However, offline tools are available for preparing JSON files to be uploaded on the GST portal. The taxpayer is required to log in to the GST portal with their user credentials, navigate to the ‘Returns Dashboard’, select the relevant tax period and return form, and then fill in all the relevant details before proceeding to file the return form.

You may also refer to the ClearTax GST filing guides for step-by-step instructions on how to file individual GST returns, as follows:

How to file GSTR-1 on the GST portal

How to file GSTR-3B on the GST portal

How to file GSTR-9 on the GST portal

How to file GSTR-9C on the GST portal

How to file GSTR-4 on the GST portal

How to file GSTR-6 on the GST portal

What is the GST filing process?

GST filing process involves:

Logging into the GST portal
Navigating to the return dashboard
Choosing the right tax period and return form
Filling in and submitting the relevant details
Offsetting the tax liability against the tax credits available
Completing the tax payment for the balance amount
Filing the return form with a DSC or EVC

How do I file a GST return myself?

Log in to the GST Portal, navigate to 'Services' > 'Returns', and select the relevant period. While manual entry is possible for small businesses, enterprises should use ASP/GSP tools like ClearTax to fetch data directly from ERPs (SAP/Oracle), ensuring 100% accuracy between books and portal data before submission.

How to file a Nil GST return?

If there are no outward supplies or inward credits for a tax period, a Nil return must still be filed. This can be done via the GST Portal or through the simplified SMS filing facility for GSTR-3B and GSTR-1, provided no data entry is required.

How to file a GST annual return?

The annual return (GSTR-9) and reconciliation statement (GSTR-9C) involve consolidating monthly/quarterly data. It requires reconciling the audited financial statements with the filed GST returns. For turnovers exceeding specific thresholds, ensuring the bridge between GSTR-1, GSTR-3B, and GSTR-2B is essential for a clean audit.

How to file GST quarterly returns online?

Small taxpayers under the QRMP scheme file GSTR-1 and GSTR-3B quarterly while making monthly tax payments via the Invoice Furnishing Facility (IFF). Large enterprises (turnover > ₹5Cr) remain on the monthly filing cycle to ensure seamless ITC flow for their customers.

How can I check the status of my GST return filing?

Track status via the 'Track Return Status' option under the 'Services' tab on the GST Portal using the ARN (Application Reference Number) or by checking the 'Return Filing Period' dashboard.

What happens if GST returns are filed late?

Late filing attracts a late fee (per-day penalty) and interest at 18% on the net tax liability. Furthermore, persistent delays lead to the blocking of e-way bill generation.

What is the due date for filing GST returns online?

Generally, GSTR-1 is due by the 11th and GSTR-3B by the 20th/22nd/24th of the succeeding month. Annual returns are typically due by December 31st of the next financial year.

What documents are required to file GST returns online?

Key requirements include the Sales Register (Outward Supplies), Purchase Register (Inward Supplies), accurately reconciled ITC data from GSTR-2B, and a valid Digital Signature Certificate (DSC) for companies/LLPs.

Which GST returns need to be filed online?

All statutory GST returns (GSTR-1, GSTR-3B, GSTR-9, GSTR-9C, etc.) must be filed online. Physical paper filings are not recognized under the GST regime.

About the Author

Athena Rebello

Manager - Content

A Chartered Accountant by profession and a writer by passion, my expertise extends to creating insightful content on topics such as GST, accounts payable, and invoice discounting.. Read more

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