Online GST Return Filing Process for Taxpayers in India-A Complete Guide

GST Online

Goods and services tax is an indirect tax applicable in India from July 1st, 2017. All Registered businesses have to file Monthly, Quarterly and Annual GST Returns based on type of business. Now a days as all things became online it is easy for all to fill these GST returns online on the GST Portal. To file GST returns or GST Filing, GST Compliant sales and purchase invoices are required. This is used by tax authorities to calculate tax liability. GST is the significant taxation reform in India which is known as “One Nation One Tax” in the Year 2017.

Eligibility for filing GST Return

GST Return must be filed by every Business units whose turnover exceeds 20 or 40 lakh (Optional) annually. There are also different eligibility criteria for different slabs.

Types of GST Return

  1. GSTR1- Carries details of taxable goods and services or both as that of outside supplies.
  2. GSTR2-Carries details of inward supplies related to taxable goods and/services along with ITC claim.
  3. GSTR3-Includes details of monthly Returns based on finalized detail related to inward and outward supplies included details of total tax payable.
  4. GSTR4-Carries details of quarterly Return for depositing the payment.
  5. GSTR5-carries details of GST Return filing for Nonresident individuals.
  6. GSTR6-it serves as form for input service distributers to file Returns.
  7. GSTR7-it serves as the form facilitates Return filing for authorities initiating TDS.
  8. GSTR8-it Carries supply details of e-commerce operators along with tax amount collected.
  9. GSTR9-serves as the form to fill Annual Return.
  10. GSTR9A-The composition trader should file an Annual Return.
  11. GSTR9C-Turnover above 2 corers for regular taxpayers in a Particular FY
  12. GSTR10-The taxable person whose registration has been cancelled or surrendered should file the final Return.
  13. GSTR11-The person having UIN claiming refund should file the details of inward supplies.

Step by Step Procedure

Step 1: First Go to GST Portal.(

Step 2: You have to Obtain a 15 digit GSTIN (GST identification Number) which will be issued according to your state Code or Pan.

Step 3: You have to upload the related invoices on the software or The GST Portal. An invoice reference number against each invoice will be allotted to you.

Step 4: Once all the invoices, inward, outward Return and cumulative monthly Return are uploaded, take a check on all the errors and file the returns.

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