GST Return Filling

Filing GST returns is a mandatory requirement for all GST-registered taxpayers in India. GST returns are documents that contain the details of the sales, purchases, output tax, and input tax credit of a taxpayer for a given period. GST returns are filed online on the GST portal or through a GST software.

There are different types of GST returns for different categories of taxpayers, such as regular taxpayers, composition taxpayers, non-resident taxpayers, e-commerce operators, etc. The frequency of filing GST returns also varies depending on the type of taxpayer and the turnover limit. Some GST returns are filed monthly, some quarterly, and some annually.

• Visit the GST portal (www.gst.gov.in) and log in with your username and password.
• Select the financial year and the return filing period for which you want to file the return from the dashboard.
• Choose the relevant GST return form based on your category and turnover. For example, if you are a regular taxpayer with a turnover of more than Rs. 5 crore, you need to file GSTR-1 and GSTR-3B every month and GSTR-9 once a year.
• Fill in the required details in the GST return form, such as invoice details, tax liability, input tax credit, etc. You can also upload the invoices from your GST software or use the offline utility tool provided by the GST portal.

• Verify the accuracy and completeness of the information entered in the GST return form. You can also preview the return before submitting it.
• Submit the GST return form using your digital signature certificate (DSC) or electronic verification code (EVC).
• Pay the tax due, if any, using the electronic cash ledger or electronic credit ledger. You can also use the payment modes such as net banking, debit card, credit card, NEFT, RTGS, etc.
• Download the acknowledgement receipt and keep it for future reference.