Registration Form

GST Return filing

Goods and Service Tax law now governs the major portion of the indirect tax system in India. The suppliers registered under this regime need to fulfill the compliance requirement regularly. Based on the turnover and the activities, the requirements and period of filing returns are prescribed under law.
With online GST return filing, the taxpayers intimate the Goods and Service Tax Network (GSTN) about the inflow and outflow of supplies including the amount of tax paid and collected. While recording the taxable transactions with Government, the taxpayer is also required to pay the amount of tax collected from an outward supplier of goods or services after the deduction of Input Tax Credit (ITC).

GST Return Filing: A complete overview

  1. GST Return Filing is a mandatory compliance for every business that is registered under the GST Act/regime.
  2. Under GST (Goods and Services tax), filing the GST returns is a crucial activity that works as a link between the government and the taxpayer.
  3. While filing the return, the taxpayer has to provide the information such as the details of the business activity, payment of taxes, declaration of tax liability, and other information as required by the government.
  4. GST returns are supposed to be filed electronically, i.e. on the GST portal. However, there’s a facility where one can also file GST returns manually.
  5. Such returns are prepared offline and then uploaded to GSTIN portal either through the taxpayer or a facilitation centre.

Types of Return under GST

  1. GSTR - 1 Details of outward supplies
  2. GSTR - 2 Details of inward supplies (Suspended temporarily)
  3. GSTR - 3 Finalised details of the supplies with payment of taxes
  4. GSTR - 4 Quarterly return by Composition Taxpayers
  5. GSTR - 5 Return by Non-Resident Foreign Taxpayer
  6. GTSR - 6 Monthly return by Input Tax Distributor (ISD)
  7. GSTR - 7 Monthly return by Tax deductor
  8. GSTR - 8 Monthly return by e-commerce operator
  9. GSTR - 9 GST Annual Return for normal taxpayers

Requirements to file GST Return online

1

Step 1

Digital Signature
DSC of Authorised Partner or Director, in case of LLP and Company only.
2

Step 2

Certificate
GST Registration Certificate.
3

Step 3

Log-in credentials
Log-in credentials of the registered person.
4

Step 4

Details of Supplies
Details of the inward and outward taxable supplies along with the invoice details.

Frequently Ask Questions

Filing GST return online is mandatory for a registered dealer under the GST Act irrespective of business activity or sales or profitability during the return filing period. GO.

Every registered dealer, whether being a normal supplier or otherwise must file the return based on the transactions or activities involved in the business. Non-filing of the same may lead to default and may attract a penalty or additional fees.

We cannot revise GST return after filing GST return online within the GST return date, however we can make any changes in details in the amendment section in the return of next period.