Timely GST filing is a key responsibility for every registered business. It ensures compliance, avoids penalties, and keeps your input tax credit flowing smoothly. If you’re filing online for the first time or looking to simplify the process, this guide breaks it down into simple steps.
Types of GST Returns
Before filing, it’s important to understand the different types of GST returns and when each one is due. The type of return you need to file depends on your business activity, turnover, and registration type.
Here are the most common GST returns:
- GSTR-1 – Details of outward supplies (sales)
For all regular taxpayers to report B2B and B2C sales.
Due date: 11th of the following month (monthly) or 13th of the month following the quarter (if under QRMP scheme). - GSTR-3B – Summary return of sales, purchases, and tax paid
A self-declared summary of outward supplies, input tax credit (ITC), and net tax liability.
Due date: 20th of the following month (monthly) or 22nd/24th of the month after the quarter (QRMP scheme; depends on the state). - GSTR-4 – Return for taxpayers under the Composition Scheme
Covers annual summary of turnover, tax paid, and inward supplies.
Due date: 30th April of the following financial year. - GSTR-5 – For non-resident taxable persons
Details of outward and inward supplies, tax liability, and payments.
Due date: 13th of the following month. - GSTR-6 – Filed by Input Service Distributors (ISDs)
Summary of ITC received and distributed.
Due date: 13th of the following month. - GSTR-7 – Filed by persons deducting TDS under GST
Includes TDS deducted, TDS liability, and payment.
Due date: 10th of the following month. - GSTR-8 – Filed by e-commerce operators
Details of supplies made through the platform and TCS collected.
Due date: 10th of the following month. - GSTR-9 – Annual return for regular taxpayers
Consolidated summary of monthly/quarterly filings for the whole financial year.
Due date: 31st December of the following financial year. - GSTR-9C – Reconciliation statement (if applicable)
Filed by taxpayers with turnover above the specified threshold (₹5 crore) along with GSTR-9.
Due date: 31st December of the following financial year. - GSTR-10 – Final return
Filed when GST registration is surrendered or cancelled.
Due date: Within 3 months of the cancellation date. - GSTR-11 – Filed by persons with UIN (e.g., embassies, UN bodies)
For claiming GST refunds on inward supplies.
Due date: 28th of the following month.
What You Need Before You File
Having a few essentials ready will make the process smoother:
- GSTIN (GST Identification Number)
- Login credentials for the GST portal
- Sales and purchase invoices
- Tax computation details
- Digital Signature Certificate (DSC) if applicable
Some businesses may also need access to accounting software that integrates with the GST system, especially if they deal with a high volume of invoices.
Step-by-Step Guide to File GST Returns Online
GST returns are filed through the official portal: www.gst.gov.in. The process differs slightly depending on the type of return you’re filing. Here’s how to go about it for the most common forms.
General Steps (Applicable to All Returns)
- Visit the GST Portal
Go to www.gst.gov.in, the official GST filing platform. - Log in to Your Account
Use your GSTIN (as the username) and password. You’ll be directed to the dashboard once you log in successfully. - Go to the Returns Dashboard
Under ‘Services’, click on ‘Returns’ > ‘Returns Dashboard’. Select the financial year and return period. Based on your registration type, the portal will display the relevant forms.
Filing GSTR-1: Details of Outward Supplies (Sales)
Who files: Every regular taxpayer (monthly or quarterly, depending on turnover)
Steps:
- From the dashboard, select GSTR-1 for the desired month/quarter.
- Click ‘Prepare Online’ or use offline upload if you use a software.
- Fill in invoice-wise details of B2B, B2C (Large), exports, credit/debit notes, and advances.
- Save each section and validate the data.
- After reviewing all entries, click ‘Generate Summary’, then ‘Submit’.
- Once the status changes to ‘Submitted’, click ‘File Return’ using DSC or EVC.
- An ARN (Acknowledgement Reference Number) is generated after successful filing.
Filing GSTR-3B: Monthly Summary Return
Who files: Every regular taxpayer (monthly or quarterly under QRMP)
Steps:
- Select GSTR-3B from the dashboard.
- Click ‘Prepare Online’.
- Fill in summary details:
- Outward supplies (taxable value and tax amount)
- Input tax credit (eligible and ineligible)
- Tax liability, interest, late fee (if any)
- Outward supplies (taxable value and tax amount)
- Verify the auto-populated data (if applicable) and adjust where necessary.
- Click ‘Save GSTR-3B’, then ‘Preview’ to download a draft copy.
- Click ‘Submit’, then ‘Proceed to Payment’ if tax is payable.
- Pay via cash ledger, credit ledger, or generate a challan for payment via bank.
- Click ‘File GSTR-3B’ using DSC or EVC.
- Receive an ARN upon completion.
Filing GSTR-4: For Composition Scheme Taxpayers (Annual Return)
Who files: Composition scheme taxpayers (Turnover limit for opting into the scheme: ₹1.5 crore)
Steps:
- From the dashboard, select GSTR-4 (Annual Return).
- Click ‘Prepare Online’.
- Enter outward supply details, inward supplies attracting reverse charge, and tax liability.
- Provide details of advances, if any.
- Declare tax paid through challans during the year.
- Click ‘Save’, ‘Preview’, and ‘Submit’.
- File using DSC/EVC.
- ARN will be generated as acknowledgment.
Filing GSTR-9: Annual Return for Regular Taxpayers
Who files: Taxpayers with annual turnover above the specified threshold (currently ₹2 crore; mandatory filing below this threshold is waived for many)
Steps:
- Select GSTR-9 from the dashboard.
- You can choose to prepare online or upload JSON file generated via offline tools.
- Fill sections related to:
- Consolidated turnover details
- Input tax credit
- Tax paid
- Adjustments or demands
- Consolidated turnover details
- Auto-populated data from GSTR-1 and GSTR-3B will appear, which you can edit if necessary.
- Click ‘Compute Liabilities’, then ‘Preview’, ‘Submit’, and ‘File’ using DSC/EVC.
- ARN will confirm successful filing.
Notes on Payment and Filing
- If you have outstanding tax after adjusting from your cash and credit ledgers, generate a challan via ‘Create Challan’ option under ‘Payments’.
- Modes of payment include net banking, NEFT/RTGS, UPI, debit/credit card (for certain banks).
- Digital Signature Certificate (DSC) is mandatory for companies and LLPs.
Others can use Electronic Verification Code (EVC) linked to an Aadhaar-registered mobile.
Final Tip
Always save acknowledgment copies and reconcile your data with your books and GSTR-2B to avoid mismatches, ITC blocks, or notices. Each return plays a different role, and timely filing is crucial for smooth compliance.
Common Mistakes to Avoid
Even experienced filers can make small errors. Here are some to watch out for:
- Incorrect GSTIN – A small typo can lead to invalid submissions
- Mismatched invoice data – Always reconcile with your purchase and sales records
- Late filing – This can attract interest and penalties
- Forgetting to claim eligible input tax credit – Keep track of every eligible purchase
- Ignoring NIL returns – Even if you have no transactions, you must file a NIL return if you’re registered
Staying organised throughout the month helps reduce last-minute errors.
After You File
Once your return is filed:
- You’ll receive an ARN as acknowledgment
- The status of your return will be updated on the portal
- Any payment made will reflect in your electronic cash ledger
- If any mismatches are found (especially in GSTR-1 and 3B), you may receive notices or reminders
It’s a good habit to keep a digital and printed copy of the filed return and the acknowledgment for your records.
Useful Tools and Help
If you deal with large volumes of data or manage multiple GST registrations, using a GST filing software like Optotax can simplify the process. It helps you auto-fetch invoice data and file returns directly through API integrations with the GST portal.
For smaller businesses, the GST portal itself offers support through FAQs, step-by-step tutorials, and helpdesk assistance.
When in doubt, it’s always best to consult a tax professional or accountant to ensure accurate filing and full compliance.
Final Thoughts
GST filing may seem complicated at first, but with the right preparation, it becomes a routine task. The online portal is designed to guide users step by step, and most of the process can be completed within a short time once your data is ready.
Staying compliant not only helps you avoid penalties but also builds a trustworthy record for your business. Make it a practice to file on time and keep your records in order — it pays off in the long run.
