What is GST Return Filing?
GST Return Filing is the process of submitting details of your sales, purchases, tax collected on sales (output tax), and tax paid on purchases (input tax) to the GST authorities. Registered businesses must file GST returns regularly to remain compliant with GST laws.
When you file GST returns, you:
- Declare your outward and inward supplies
- Calculate your tax liability
- Claim Input Tax Credit (ITC)
- Pay the net GST amount
- Maintain compliance with GST regulations
Key Benefits of Timely GST Return Filing
Filing your GST returns on time offers numerous advantages for your business:
Input Tax Credit
Claim credit for GST paid on business purchases, reducing your overall tax liability.
Avoid Penalties
Prevent late fees (₹50/day for GSTR-3B) and interest charges (18% p.a.) on delayed filings.
Business Credibility
Enhance your professional image with vendors, customers, and financial institutions.
Compliance Rating
Maintain a good GST compliance score for easier future registrations and approvals.
Smooth Audits
Properly filed returns simplify GST audits and reduce scrutiny risks.
Types of GST Returns
Different GST returns serve different purposes based on your business type:
| Return Form | Description | Frequency |
|---|---|---|
| GSTR-1 | Details of outward supplies (sales) | Monthly/Quarterly |
| GSTR-3B | Summary return with tax payment | Monthly |
| GSTR-4 | For composition scheme taxpayers | Annual |
| GSTR-9 | Annual return for normal taxpayers | Annual |
| GSTR-9C | Reconciliation statement (audit) | Annual (if applicable) |
Documents Required for GST Return Filing
Keep these documents ready for smooth GST return filing:
For All Businesses:
Sales Invoices
All outward supply bills
Purchase Invoices
All inward supply bills
Import/Export Docs
For international transactions
Payment Receipts
Tax payment challans
Additional for E-commerce:
Delivery Challans
For goods transportation
Platform Reports
From Amazon/Flipkart etc.
TCS Details
Tax collected at source
Return Records
For goods returned
Our Simple 5-Step GST Return Filing Process
We make GST compliance easy and error-free:
1. Data Collection
We collect your sales/purchase data through your preferred method (email, WhatsApp, or portal).
2. Data Verification
Our experts verify all invoices and reconcile with your books of accounts.
3. ITC Reconciliation
We match your purchase invoices with supplier GSTR-2A to maximize eligible ITC.
4. Return Preparation
We prepare accurate GSTR-1 and GSTR-3B returns with proper HSN classification.
5. Filing & Payment
We file your returns and guide you through tax payment process if applicable.
Transparent Pricing
Our GST return filing packages include:
| Service | Frequency | Our Fee (Monthly) | Best For |
|---|---|---|---|
| Basic Filing (GSTR-3B) | Monthly | ₹999 | Small businesses |
| Standard Filing (GSTR-1 & 3B) | Monthly | ₹1,499 | Regular taxpayers |
| Premium Filing (Full Service) | Monthly | ₹2,999 | E-commerce, exporters |
| Annual Return (GSTR-9/9C) | Annual | ₹4,999 | Year-end compliance |
GST Return Filing Deadlines
Know the crucial dates to avoid penalties:
Monthly Returns
GSTR-1: 11th of next month
GSTR-3B: 20th of next month
QRMP Scheme: 13th (IQR) & 22/24th (PMT-06)
Annual Returns
GSTR-9: Dec 31 (next year)
GSTR-9C: Dec 31 (next year)
GSTR-4: April 30 (composition)
Penalties
Late Fees: ₹50/day (₹20 for nil returns)
Interest: 18% p.a. on late tax payment
Blocked ITC: If GSTR-1 delayed
Best Practices
Reconcile monthly: Books vs returns
File early: Avoid last-minute issues
Maintain records: For 6 years minimum
Frequently Asked Questions
Common queries about GST return filing answered by our experts:
Late fees of ₹50 per day (₹20 for nil returns) apply, plus 18% interest on unpaid tax. Continued non-compliance may lead to cancellation of GSTIN.
GSTR-1 can be amended in subsequent returns, while GSTR-3B cannot be revised - errors must be adjusted in next month's return.
From Jan 2022, ITC is allowed only if supplier has filed their return. Follow up with suppliers to file their returns promptly.
Yes, you must file a nil return if there are no business transactions in a particular period to maintain compliance.
Quarterly Return Monthly Payment (QRMP) allows taxpayers with <₹5Cr turnover to file quarterly returns while paying tax monthly.