|
How to File GST Returns Online: Step-by-Step Guide of the GST Filing Process & Procedure
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.
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’.
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.
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. You may also refer to the ClearTax GST filing guides for step-by-step instructions on how to file individual GST returns, as follows:
Read More:
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
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.
Efiling Income Tax Returns(ITR) is made easy with Clear platform. Just upload your form 16, claim your deductions and get your acknowledgment number online. You can efile income tax return on your income from salary, house property, capital gains, business & profession and income from other sources. Further you can also file TDS returns, generate Form-16, use our Tax Calculator software, claim HRA, check refund status and generate rent receipts for Income Tax Filing.
CAs, experts and businesses can get GST ready with Clear GST software & certification course. Our GST Software helps CAs, tax experts & business to manage returns & invoices in an easy manner. Our Goods & Services Tax course includes tutorial videos, guides and expert assistance to help you in mastering Goods and Services Tax. Clear can also help you in getting your business registered for Goods & Services Tax Law.
Save taxes with Clear by investing in tax saving mutual funds (ELSS) online. Our experts suggest the best funds and you can get high returns by investing directly or through SIP. Download Black by ClearTax App to file returns from your mobile phone.
Office Address - Defmacro Software Private Limited, C 245A, Ground floor, Room No 1, Vikas Puri, West Delhi, New Delhi, Delhi 110018, India
Cleartax is a product by Defmacro Software Pvt. Ltd.
ISO 27001
Data Center
SSL Certified Site
128-bit encryption