GST Filing Steps: Step-by-Step GST Return Filing Guide

Written by : Knowledge Centre Team

2025-12-14

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The Goods and Services Tax (GST) is a pivotal indirect tax that has replaced several others, such as excise duty, VAT, and services tax. It was passed by the Lok Sabha on 29 March 2017, and he Rajya Sabha passed it on 6th April 2017. It became effective on 1 July 2017.

GST is applicable when goods and services are provided, encompassing every value addition in India. This comprehensive, multi-stage tax system mandates collection at each point of sale within the GST framework. It is important to note that sales within a single state are subject to both central (CGST) and state sales taxes (SGST), while interstate sales fall under the purview of Integrated GST (GST).

Key Takeaways

GST is the latest tax reform that is followed in the country in the form of CGST, SGST, and IGST
GST return includes purchases, sales, GST on output, and credit for input taxes
You can file GST returns monthly, quarterly, and even annually to reduce the tax payment burden
The return can be filed both online and offline
Thorough knowledge of how to file GST returns is essential to meet its legal compliance

What is a GST Return?

It is a document that a GST-registered taxpayer must provide to the tax administration authorities. It contains information about all of their income, sales, costs, and expenses. Tax authorities use this to determine net tax liability.

A registered dealer is required to submit GST returns that generally contain:

Purchases
Sales
GST (On Sales) Output
Credit for input taxes

How to File GST Returns?

All taxpayers (manufacturers, suppliers, dealers, and customers) are required to file their tax returns with the GST department each year. The process of GST filing has been automated under the new system. GST returns can be submitted online using the software or apps offered by the Goods and Services Tax Network (GSTN) These apps automatically fill out the information on each GSTR form. Therefore, you must learn how to file your GST return online:

The steps for online Goods and Services Tax filing are as follows:

Register for GST:

Before filing any return, every eligible taxpayer must complete GST registration. The process ensures proper identification on the GST network and enables compliance with periodic return filing requirements. As clarified in the CBIC circular, accurate enrolment helps streamline reporting and avoids future discrepancies.

Go to the official GST portal and complete registration
Obtain your 15-digit GSTIN (based on PAN Card number + state code)

Maintain Records:

Keep all sales (outward) and purchase (inward) invoices, debit/credit notes, and other relevant GST registration documents ready.

File GSTR‑1 (Outward Supplies):

GSTR-1 forms the foundation for your recipient’s input tax credit, and the CBIC circular highlights the importance of timely and correct reporting. Any mismatch between your outward supply data and your recipient’s auto-generated ITC summary can create compliance issues.

Upload details of all sales / outward supplies for the period
Frequency depends on your turnover and scheme: monthly (large businesses) or quarterly (small businesses / QRMP)

Check GSTR‑2B (Inward Supplies / ITC Statement):

The circular explains that GSTR-2B is a fixed monthly statement generated for taxpayers to help them determine their eligible input tax credit. Since ITC can be claimed only on documents furnished by suppliers, reviewing GSTR-2B ensures that the claimed credits align with the statutory conditions.

Review your GSTR‑2B, a static monthly snapshot of your eligible and ineligible input tax credit
Use this to reconcile purchases and claim accurate ITC in your GSTR‑3B

File GSTR‑3B (Summary + Payment):

This form summarises your tax liability and ITC claims, and the circular reinforces that taxpayers must rely on reconciled values to avoid errors. Proper filing helps prevent future notices or mismatches that may arise from inconsistent reporting across different returns.

Declare a summary of outward supplies, inward supplies, eligible ITC, and net tax payable
Make payment of any net GST due

Verify & Adjust ITC:

The CBIC circular emphasises that ITC must be claimed only when conditions for eligibility are fulfilled. Reconciliation ensures that no ineligible credits are claimed and that any supplier-level mismatches are resolved promptly, protecting taxpayers from future disputes.

Cross-check your ITC using GSTR‑2B
Ensure all eligible input credits are included; disputes or discrepancies can be reconciled via supplier adjustments

Meet Due Dates:

The circular reiterates the importance of adhering to prescribed timelines for GSTR filing to avoid system restrictions or legal consequences. Timely filing ensures smooth availability of ITC for recipients and prevents late fees or blocks on future filings.

GSTR‑1: The due date for filing Form GSTR-1 is the 11th of the following month for monthly filers, and the 13th of the month after the quarter ends for quarterly filers
GSTR‑3B: For monthly filers, Form GSTR-3B must be submitted by the 20th of the month following the tax period. For quarterly filers, the due date is either the 22nd or 24th of the month after the quarter ends, depending on the State or Union Territory as notified by the Government.
Ensure filing within three years of the due date, as returns beyond this period cannot be filed

Did You Know?

In the year 2024-25, the GST collections crossed a huge amount of ₹22.08 lakh

Source: PIB

File Annual or Composition Returns (if applicable)

Annual return requirements help consolidate the year's data into a single report, ensuring completeness and consistency. The circular emphasises the correct and timely submission of all yearly declarations to maintain compliance.

Composition Scheme: File CMP‑08 quarterly and GSTR‑4 annually
Regular taxpayers: File GSTR‑9 / 9C annually to reconcile and summarise the year

Correct Errors (if any):

As outlined in the circular, correcting errors before final submission is crucial because once a return is filed, certain sections cannot be modified. Ensuring accuracy at this stage helps prevent mismatches, notices, or reversal of input tax credit.

Use GSTR‑1A to correct mistakes in outward supplies before filing GSTR‑3B
Once GSTR‑3B is filed and locked, corrections are no longer possible in that month’s return

Who Should File GST Returns?

Regular businesses, individual suppliers, and individuals who have opted for the composition scheme under the GST Act are required to file GST returns based on the amount of turnover. Here’s how the GST filing procedure for different categories of taxpayers looks:

Category	Threshold / Details	Return Filing
Service Providers (e.g., programmers)	GST registration required if turnover exceeds ₹20 lakh (₹10 lakh in special category states)	File GSTR‑1 (monthly/quarterly) and GSTR‑3B
Goods Suppliers	GST registration required if turnover exceeds ₹40 lakh (₹20 lakh in special category states)	File GSTR‑1 (monthly/quarterly) and GSTR‑3B
Composition Scheme (Goods & Services)	Eligible if turnover is less than or equal to ₹1.5 crore (₹75 lakh in special category states)	File CMP‑08 quarterly and GSTR‑4 annually by 30th June of the following FY

GST Return Forms: Important Forms for GST Returns Filing

There are 13 different types of GST return forms for various GST return filings. It is essential for those who often ask, “Can I file my GST return myself?” to understand that each form has a specific purpose and applies to a particular type of taxpayer.

Knowing what each form captures helps you stay compliant, avoid errors, and file with confidence. Whether you are reporting sales, claiming input tax credit, or completing annual disclosures, selecting the correct form is the first step toward seamless GST filing.

Form Name	Form Name	Frequency
GSTR - 1	Outward supplies Return	Monthly
GSTR-1A	Amendment Form for GSTR-1 (used for corrections post-submission)	As Needed
GSTR - 2	Inward supplies Return	Monthly
GSTR - 2A	Read-only documents for the recipient to check and verify the details uploaded by the seller in GSTR-1	Monthly
GSTR-2B	Static ITC Statement (replaces GSTR-2A for ITC reconciliation)	Monthly
GSTR - 3	Currently suspended. Auto-populated documents based on the details filled in GSTR-1, GSTR-2, and the tax liability of any preceding period	Monthly
GSTR - 3B	Inward and Outward Supply Summary	Monthly
GSTR - 4	Return for composition dealers	Quarterly
GSTR - 5	Return for Non-resident taxable person	Monthly
GSTR-5A	Return for Online Information and Database Access or Retrieval Services (OIDAR)	Monthly
GSTR - 6	Return for the Input service distributor	Monthly
GSTR - 7	Return for taxpayers who are required to deduct TDS	Monthly
GSTR - 8	Return to collect TCS	Monthly
GSTR - 9	Yearly return for regular taxpayers	Annual
GSTR‑9C	Reconciliation statement and certification for taxpayers with turnover > ₹5 crore. Filed along with GSTR‑9 annually.
GSTR - 9A	Yearly return for taxpayers registered under the composition scheme	Annual

What are the Myths and Notions in GST and GST Returns Filing?

Many misunderstandings circulate, making GST rules incomprehensible to the common man. The most common myths regarding GST are listed below, along with the facts in opposition:

Myth 1: A firm must register for GST to operate and cannot commence without doing so

Fact: When a dealer becomes responsible for GST registration, they must submit an application within 30 days. There is no need to wait for the final GSTIN number once the dealer has submitted their registration application; a temporary GSTIN (TRN) will be given instead. As a result, you should have no trouble starting your firm with a provisional GSTIN.

Myth 2: Three returns must be filed after registering for GST

Fact: Only GSTR‑1 (outward supplies) and GSTR‑3B (summary return) are required for most taxpayers. For composition scheme taxpayers, GSTR‑4 is filed annually. GSTR‑2 and GSTR‑3 were suspended in 2017 and are no longer applicable.

Myth 3: If a transaction is made using a credit card, tax must be paid twice

Fact: This has been the biggest GST misconception. No matter if the payment is made with cash, a credit card, or a debit card, you just need to pay tax once under the GST rules.

Myth 4: Each invoice's details must be posted to the GST Portal

Fact: A dealer is not required to upload invoices to the GST portal if they just do retail business. Only in B2B transactions, or when a business sells products to another business, do invoices need to be uploaded.

Myth 5: It is mandatory that all dealers generate invoices using computers for GST filing

Fact: CBIC has introduced the sixth phase of the e-invoicing rollout, making it mandatory for businesses with an aggregate turnover above ₹5 crore in any financial year since 2017–18 to generate e-invoices from 1 August 2023.

Myth 6: Small enterprises will not be able to continue to meet GST compliance, as they need the internet more frequently for the same

Fact: GST returns filing can be done either online or offline. Therefore, companies have the choice not to add the expense of using the internet to file returns and comply with other regulations.

Wrapping Up

GST returns are a formal record that tracks all GST invoices, receipts, payments, etc., for a specific period that can be used to manage a business's daily operations and taxation. It also helps businesses consistently comply with the most relevant GST rules. Hence, every taxpayer should be well-versed in the Goods and Services Tax filing procedure.

A proper understanding of the process strengthens compliance and supports better financial planning, smoother audits, and greater transparency in overall business management.

Glossary

VAT: A tax charged on the sale of goods at different stages of the supply chain
GSTIN: A unique identification number assigned to businesses registered under the Goods and Services Tax
Debit/credit notes: Documents issued to adjust taxable value or tax due because of errors or return of goods
CBIC: The Central Board of Indirect Taxes and Customs that administers GST and customs laws in India
GST Portal: The official online platform for GST registration, return filing, and tax payments in India

Frequently Asked Questions

If a business generates zero sales, the taxpayer must still report NIL transactions. By logging into the GST portal, the taxpayer must submit the NIL returns, e-sign, declare that there were no transactions, and file the GSTR-1 report.

No, a Chartered Accountant (CA) is not required to submit a monthly Goods and Services Tax (GST) return in India. The GST return filing procedure is made to be simple to use and enables taxpayers to submit their returns on their own. However, if turnover exceeds ₹2 crore, a GST audit by a CA is mandatory.

GSTR-1 reports detailed invoice-wise outward supplies for the period, helping buyers claim input tax credit. GSTR-3B is a summary return showing total sales, ITC claimed, and tax payable. Most taxpayers must file both returns, as GSTR-1 captures transaction details while GSTR-3B finalises the tax liability.

The delayed GST filing charges, such as GSTR-3B or GSTR-1, for those with a turnover of less than ₹5 crore, the late fee per day is generally:

₹50 (₹25 under CGST + ₹25 under SGST) when there is tax liability.
If the return has nil liability, the late fee is lower: ₹20 per day (₹10 + ₹10) for delay.
Interest at 18% per annum is charged on outstanding tax amounts if the GST dues are not paid on time, even if you file the return late.

According to CBIC, every GST-registered person must file returns, regardless of whether they are registered under the regular or composition scheme.

Taxpayers registered under the regular scheme must file periodic returns, such as GSTR-1 and GSTR-3B, as well as annual returns. This includes businesses making outward taxable supplies of goods or services, entities eligible for input tax credit, and all taxpayers who do not opt for the composition scheme.

CBIC specifies that taxpayers who opt for the composition scheme must file returns such as CMP-08 quarterly and GSTR-4 annually. This scheme is available to small businesses with a turnover below the prescribed limit. It is meant for suppliers who pay tax at a fixed rate on turnover without availing input tax credit.

You can claim Input Tax Credit (ITC) while filing your GST return in the following manner:

Ensure your supplier has uploaded the sales invoices in their return so they appear in your inward supplies statement (typically in GSTR-2B).
During filing of GSTR-3B, take the total of eligible ITC from GSTR-2B (or equivalent inward supply record) and enter it in the “ITC claimed” field.
Make sure you have valid GST tax invoices (or debit notes) issued by a registered supplier and that the goods or services were actually received and used for business.
Claim only that portion of credit which meets eligibility conditions under GST law (i.e. used for business, input tax paid, supplier compliance, etc.).

Yes, you can file GST returns yourself using the GST portal. The system is designed so taxpayers can complete filings independently without needing a CA, provided they understand the return process. In case your turnover is more than ₹2 crore, a GST audit by a CA is mandatory.

Yes, you can file your GST returns on the official GST portal by logging in with your GSTIN and completing the required forms. However, if turnover exceeds ₹2 crore, a GST audit by a CA is mandatory.

Yes, some consultants may charge professional fees for assistance, but these are not government charges.

Disclaimer - This article is issued in the general public interest and meant for general information purposes only. The views expressed in this blog are solely those of the writer and do not necessarily reflect the official policy or position of Canara HSBC Life Insurance Company Limited or any affiliated entity. We make no representations or warranties of any kind, express or implied, about the completeness, accuracy, reliability, suitability, or availability with respect to the blog or the information, products, services, or related graphics contained in the blog for any purpose. Any reliance you place on such information is therefore strictly at your own risk. You should consult with a qualified professional regarding your specific circumstances before taking any action based on the content provided herein.

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