File GST Return Online in India - Online Process

  1. Home
  2. Direct & Indirect Taxation
  3. File GST Return Online in India - Online Process

GST Return

A GST return is a document that contains details related to the income of registered taxpayers that has to be filed by said taxpayer to the tax administrative authorities. The authorities calculate tax liability based on these reports.

In GST there are couple of GST Return forms that a registered dealer has to file :

  • Sales return (GSTR 1)
  • Purchases return (GSTR 2)
  • Output GST (on sales - GSTR 3)
  • Input tax credit (GST paid on purchases)

Who has to file the GST Returns?

All GST registered dealers have to file three monthly returns and one annual return. The GST system has been built so that you only have to manually enter or upload details of one monthly return, the GSTR-1 (your sales return). The other two returns, GSTR 2 (purchases return) and GSTR 3 (output GST on sales) get auto-populated with data from the GSTR-1 you and your vendors filed.

Following are the details who needs to file which type of GSTR

GST Return Purpose Due Dates
GTR1 GSTR 1 should be filed by the E-commerce operators, Registered Taxpayers, Input Service distributors, Non - Resident dealers, Composition dealers, Taxpayer who are liable to get TCS. Due on 10th of Every Month
GSTR1A An amendment form that is used to correct the GSTR-1 document including any mismatches between the GSTR-1 of a taxpayer and the GSTR-2 of his/her customers. This can be filed between 15th and 17th of the following month.
GSTR2 Along with this the input service distributors, Composition dealers, Non - resident taxpayers need to file GSTR2. Due on 15th of Every Month
GSTR2A An auto drafted tax return for purchases and inward supplies made by a taxpayer that is automatically compiled by the GSTN based on the information present within the GSTR-1 of his/her suppliers.
GSTR3 GSTR 3 should be filed by the input service distributors, Composition dealers, Non - resident, Person liable to collect TCS and deduct TDS need to file GSTR 3. Due on 20th of Every Month
GSTR3A Tax notice issued by the tax authority to a defaulter who has failed to file monthly GST returns on time.
GSTR3B Temporary consolidated summary return of inward and outward supplies that the Government of India has introduced as a relaxation for businesses that have recently transitioned to GST. Hence, in the months ofJuly and August 2017, the tax payments will be based on a simple return called the GSTR-3B instead.  
GSTR4 GSTR 4 should be filed by the Non - resident taxable person, Input service distributor, Taxpayers who collect or deduct TDS, Input service distributors, etc. 18th of the month succeeding quarter
GSTR4A An amendment form that is used to correct the GSTR-1 document including any mismatches between the GSTR-1 of a taxpayer and the GSTR-2 of his/her customers. This can be filed between 15th and 17th of the following month.  
GSTR5 GSTR 5 filing has to be done by the registered but non-resident taxpayer in India.
  • Registered but Non-resident in India
  • The one whose transactions are done occasionally in India.)
  • The one who handles the business from overseas.)
  • The taxpayer who does not have a specific decided business place.
 Monthly Return for Non-Resident Taxable Persons.It return must be filed by persons registered under GST as a non-resident taxable person before the 20th and within 7 days from last day of registration.  
GSTR6 Monthly return for ISDs (This return contains the details of the taxpayers basic information (name, GSTIN, etc), period to which the return pertains, invoice-level supply details from the GSTR-1 of counter-parties, invoice details, including the GSTIN of the taxpayer receiving the credit, separate ISD ledger containing the opening ITC balance for the period, credit for ITC services received, debit for ITC reversed or distributed, and closing balance). Monthly Return for Input Service Distributors  
GSTR7 Monthly return for TDS transactions (This return contains the taxpayers basic information (name, GSTIN, etc), period to which the return pertains, supplier;s GSTIN, invoices against which the tax has been deducted (categorized under the major tax heads - SGST, CGST, and IGST), and details of any other payments such as interests and penalties). Monthly Return for Tax Deductors  
GSTR8 Monthly return for ecommerce operators (It contains the taxpayers basic information (name, GSTIN, etc), the period to which the return pertains, details of supplies made to customers through the e-commerce portal by both registered taxable persons and unregistered persons, customers’ basic information (whether or not they are registered taxpayers), the amount of tax collected at source, tax payable, and tax paid). Monthly Return for E-Commerce Operator  
GSTR9 Annual consolidated tax return (It contains the taxpayers income and expenditure in detail. These are then regrouped according to the monthly returns filed by the tax payer). Annual GST Return  
GSTR9A Annual composition return form that has to be filed by every taxpayer who is enrolled in the composition scheme.  
GSTR9B Annual return form that has to be filed by ecommerce operators who collect tax at the source.  
GSTR9C Audit form that needs to be filed by every taxpayer who is liable to get their annual reports audited when their aggregate turnover exceeds Rs. 2 cores in a financial year.  
GSTR10 GSTR 10 should be filed by every taxpayer whose application is canceled or surrendered, along with this there are some exceptions to file GSTR 10 such as Input Service Distributor, Non-Service Taxable person, One who collects the TCS and deducts TDS. Final GST Return  
GSTR11 GSTR 11 should be filed by the bodies who have allocated UIN (Unique Identification Number). GST Return for UIN Holders  

Who should file it?

All business owners and dealers who have registered under the GST system must file GST returns according to the nature of their business or transactions.

  • Regular Businesses :- Type of GSTR

    • GSTR1
    • GSTR2
    • GSTR3
    • GSTR3B
    • GSTR9
    • GSTR9C

  • Businesses registered under the Composition Scheme :- Type of GSTR

    • GSTR4
    • GSTR9A

  • Other type of owners and dealers:- Type of GSTR

    • GSTR5
    • GSTR6
    • GSTR7
    • GSTR8
    • GSTR9B
    • GSTR10
    • GSTR10

  • Amendments :- Type of GSTR

    • GSTR1A

  • Auto-drafted Returns :- Type of GSTR

    • GSTR2A
    • GSTR4A

  • Tax Notice :- Type of GSTR

    • GSTR3A