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

By Athena Rebello

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Updated on: Feb 25th, 2025

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7 min read

One of the major aspects of GST compliance is the timely and accurate filing of GST returns. Along with regular monthly and annual return forms such as GSTR-1, GSTR-3B and GSTR-9, various other return formats exist under the GST system for different purposes. For effective compliance, it is essential for taxpayers to understand and file the right return forms. 

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

GST 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. The frequency of furnishing these details in relevant formats varies, and taxpayers are required to file these forms online in the GST portal. 

Along with returns to be submitted by taxpayers, the GST portal also auto-generates certain types of GST return documents to help taxpayers reconcile their purchase invoice data. 

Different Types of GST Return Forms 

Category of taxpayers Returns to be filed Returns auto-generated by the system 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 taxpayersGSTR-1A Monthly / Quarterly After filing GSTR-1 and until the filing of GSTR-3B for the return periodAmendment of GSTR-1 data
Regular taxpayers GSTR-2AMonthly A dynamic statement updated in real time following submission of data by suppliersDetails related to inward purchases and ITC
Regular taxpayers GSTR-2BMonthly A static statement available on the 14th of the succeeding monthDetails related to inward purchases and ITC for a tax period
Regular taxpayersGSTR-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 personsGSTR-4 Annual 30th June of the succeeding year Details of ITC availed, tax paid for local, interstate and import/exports
Non-resident foreign taxpayersGSTR-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 providerGSTR-5A Monthly 20th of the succeeding monthOutward taxable supplies and tax liability 
Input Service Distributor (ISD)GSTR-6 Monthly 13th of the succeeding monthITC received and distributed by the ISD
Persons required to deduct tax at source (TDS)GSTR-7  Monthly 10th of the succeeding monthTDS 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 monthSupplies 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 surrenderedGSTR-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 GSTGSTR-11 Monthly 28th of the month succeeding the month in which inward supply is received by the UIN holderInward 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’. ‘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:

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

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:

  1. Logging into the GST portal 
  2. Navigating to the return dashboard 
  3. Choosing the right tax period and return form
  4. Filling in and submitting the relevant details 
  5. Offsetting the tax liability against the tax credits available  
  6. Completing the tax payment for the balance amount 
  7. Filing the return form with a DSC or EVC
How do I file a GST return myself?

You need to have relevant GSTIN, user ID and password for logging in to the GST portal.

How to file a Nil GST return?

For filing a Nil GST return, a taxpayer is required to select the checkbox ‘File Nil GSTR-1’ while filing a GSTR-1 for the specific period. Likewise, an option to file a Nil GSTR-3B will also be available, which needs to be selected by the taxpayer.

How to file a GST annual return?

To file the annual GST return, a taxpayer needs to select ‘Annual Return’ option after logging in to the GST portal and navigating to Services> Returns

How to file GST quarterly returns online?

Quarterly submissions of GSTR-1 and GSTR-3B are available for taxpayers registered under the Quarterly Returns with Monthly Payment (QRMP) Scheme. Once a taxpayer has opted into the QRMP scheme, the option to file quarterly return forms will be available on the returns dashboard. 

About the Author

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

Clear offers taxation & financial solutions to individuals, businesses, organizations & chartered accountants in India. Clear serves 1.5+ Million happy customers, 20000+ CAs & tax experts & 10000+ businesses across India.

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