Complete Guide for Filing GST Returns in India

Complete Guide for Filing GST Returns in India

How to File GST Returns in India - Step by Step Guide

GST returns are different forms that a taxpayer has to file for every GSTIN to which he is registered. In this article, we have provided several important questions surrounding GST returns.
These include: how many different types of forms there are, who needs to file which form, when do these forms need to be filled and so on. 
Let’s get started, however, on what is GST Returns. Check it out!


What are GST Returns?

GST Returns are a type of form that a taxpayer has to file. There are around 22 types of GST forms available. From these 22 GST forms, there are 11 that are active, 8 view-only and 3 suspended. So the number and type of GST you have to file is based on the type of taxpayer you have registered.

While you understand what GST returns are, it is also necessary to understand the type of taxpayers. There are 7 types of taxpayers. These are:
  1. Regular taxpayer
  2. Composition taxable persons
  3. TDS Deductors
  4. Non-resident taxpayer
  5. Input Service Distributor
  6. Casual taxable persons
  7. E-commerce operators
It is also worth knowing that GST Returns are filed quarterly, monthly, or annually. So with this idea of what a GST return filing is, let’s get started on understanding the different types of GST returns.


How to file GST returns?


If you have been wondering how to file GST returns, it is not a laborious or confusing process. It can be filed with the software provided by the Goods and Services Tax Network (GSTN), which will auto-populate the forms.


1) GST return online filing process

The GST return online filing process can be completed in the following steps. 

Step 1: Use the GST portal that is www.gst.gov.in.

Step 2: Based on your state code and PAN number, a 15 digit number will be issued.

Step 3: Each invoice that you have needs to be uploaded. Against each invoice, a reference number will be issued. 

Step 4: After this, the next step is to file the outward returns, inward returns, and cumulative monthly returns. All errors can be rectified. 

Step 5: File the outward supply returns of GSTR-1 using the information section at the GST Common Portal on or before the 10th of the month.

Step 6: The outward supplies furnished by the supplier will be gotten from the GSTR-2A. 

Step 7: After this, the recipient has to verify the details of the outward supplies and file details of credit or debit notes.

Step 8: Next, supply details of the inward supplies of goods and services in the GSTR-2 form.

Step 9: Supplier can accept or reject the details provided by the inward supplies made apparent in the GSTR-1A.


2) Offline process

To file your GST returns in the offline mode, you need to visit and download the following offline tool, Website Link. Once you have downloaded this tool, you can easily fill in the GSTR-1 and GSTR-2 forms. All you have to do is follow the steps in the link provided above.

How to download GST returns form?

Here’s how to download GST returns from the government portal. 

Follow these steps one after the other.

Step 1: Login to the GST portal.

Step 2: From there, go to the Service→ Returns→ Returns Dashboard.

Step 3: Choose the month and year from the drop-down.

Step 4: Hit “PREPARE OFFLINE.” 

Step 5: Navigate to “Download” and click on “GENERATE FILE.” 

Step 6: Click on the “Click Here” link and download the link. You should get a ZIP file. 

Step 7: Open this file using the GST offline tool by clicking on “Open” under the Open Downloaded Return file from the GST portal. 

Now that you know how to download the GST return file, follow the same procedure for every other GSTR file.


Different Types Of GST Returns

Here is a look at the different types of GST returns.

1. GSTR-1

GSTR-1 has to be filed against all goods and services rendered by a company. This includes all the invoices raised as well as credit-debit notes against sales for a tax period.

2. GSTR-2A

GSTR 2A is a view-only GST return for buying goods and services. It contains the details of all purchases made by the recipient in any month. All kinds of inward supplies to the recipient can be viewed as purchases made from other GST registered suppliers.

3. GSTR- 2B

This is also a static, view-only GST return. It is important for buyers of goods and services. GSTR-2B is available every month from August 2020 and contains ITC data of any period when it is checked back.

4. GSTR- 3B

GSTR 3B is a monthly self-declaration. It furnishes the summarised details of:

  • All outward supplies made
  • Input tax credit claimed
  • Tax liability 
  • Taxes paid

5. GSTR-4

GSTR-4 is an annual return to be filed by composition taxable persons. It is to be filed by April 30th following the relevant financial year. This return replaced GSTR-9A.


6. GSTR-5
GSTR-5 is for those non-resident foreign taxpayers who carry out transactions in India. What do these returns entail? They contain details of the following:
  • Outward supplies made
  • Inward supplies received
  • Credit-debit notes
  • Tax liability 
  • Taxes paid


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