What is GST Return Filing?
Every individual or entity registered under GST must file GST returns. GST return filing is mandatory and includes various types of returns filed on a monthly basis, along with an annual return. A registered taxpayer must report the following:
- Total Sales of the Month
- Total Output GST Tax
- Total Purchase of the Month
- Total Input GST Credit Tax
For businesses registered under the GST Composition Scheme, different rules apply.
GST Return Filing Due Dates
GST return due dates vary depending on turnover and return type. The key filing dates are:
1. GSTR-3B (Summary Return & Tax Payment)
- Turnover < ₹1.5 Cr/year: Due date is the 20th of every month.
- Turnover > ₹1.5 Cr/year: Due date remains the 20th of every month.
2. GSTR-1 (Sales Return)
- Turnover < ₹1.5 Cr/year: Filed quarterly; due on the last day of the following month.
- Turnover > ₹1.5 Cr/year: Filed monthly; due by the 10th of the following month.
3. GSTR-2 (Auto-populated Purchase Return)
- Currently not required to be filed.
How to File GST Return?
GST return filing is an online process. If you have GST software, filing is easier. The GST Portal also provides an offline Excel utility. The steps for filing are:
- Login to GST Portal with your credentials.
- Proceed with GSTR-3B by entering sales, tax, and purchase details.
- Make GST payment by generating a challan and submitting the return.
Note: For GSTR-1, each invoice must be uploaded.
GST Return Filing Procedure
We provide a simplified approach to GST return filing with the following steps:
- Download Our Simplified Excel Template
- Maintain invoice records electronically using our easy-to-use template.
- Submit Your Data to Our GST Experts
- Our team reviews your entries and prepares GSTR-1, GSTR-3B, and other necessary returns.
- Filing of Returns
- Once finalized, our experts file the returns and generate the ARN (Acknowledgment Reference Number).
GST Payment Due Date
GST payments can be made via:
- Net banking
- NEFT transfer
- E-challan
Payments must be completed before filing GSTR-3B each month.
Documents Required for GST Return Filing
There are no specific document requirements, but the following must be maintained:
- Properly prepared invoices as per GST law
- Online or offline bookkeeping records
- GST filing software or our Excel sheet template
Types of GST Return Forms
- GSTR-1 – Outward supplies; due on the 10th of the next month.
- GSTR-2 – Inward supplies; due on the 15th of the next month (currently not required).
- GSTR-3B – Summary return; due on the 20th of each month.
- GSTR-4 – Composition scheme; due quarterly by the 18th.
- GSTR-5 – Non-resident taxable persons; due by the 20th.
- GSTR-6 – Input Service Distributor (ISD); due by the 13th.
- GSTR-7 – Tax deduction details; due by the 10th.
- GSTR-8 – E-commerce tax collection; due by the 10th.
- GSTR-9 – Annual return; due by December 31st.
- GSTR-10 – Final return for canceled registrations.
- GSTR-11 – UIN holders; due by the 28th of the following month.
Important GST Return Filing Dates
For June 2018 Returns:
- GSTR-3B – July 20, 2018
- GSTR-5 – July 20, 2018
- GSTR-6 – July 31, 2018
- GSTR-4 – July 18, 2018
- GSTR-5A – July 20, 2018
- GST TRAN-2 – June 30, 2018
- RFD-10 – 18 months after the end of the refund quarter
Quarterly Returns:
- GSTR-1 (Apr-Jun 2018) – Due by July 31, 2018
- GSTR-1 (June 2018 – Monthly Filers) – Due by July 10, 2018
Why Choose Us for GST Return Filing?
✅ Lowest Pricing – Starting at just ₹499/- per month ✅ Expert Assistance – Handled by qualified CAs ✅ Hassle-Free Filing – Simplified Excel templates & expert support ✅ Compliance & Accuracy – Error-free GST returns submission
