How to file GST returns online in India

GST return or Goods and Services Tax return means that it is document that tax payer must file. And filing returns is under law with tax administrative authorities. After implementation of GST every tax payer files three returns on monthly basis. In this article you learn GST returns format. Plus you know how many returns are in GST. Additionally you have idea of types of GST returns and GST return form format.

Features of GST returns

  • Electronic filing of returns
  • Upload invoice level information
  • Auto population of information that relates to ITC or Input Tax Credit. While it is from returns of supplier to recipient
  • Finally there is invoice level information matching
  • Even there is auto reversal of Input Tax Credit if there is mismatch

What is GST returns meaning?

You can define GST returns as returns that tax payer files monthly and annually. In addition every tax payer must furnish monthly returns. They should also furnish annual return and it is only one return in one year.

Types of GST returns

Apart from above things there are different returns for tax payer. However it depends on tax payer registration. And if tax payer is registered under as non resident tax payer, composition scheme, Input Service Distributor or having Unique Identification Number.

You may even be under TCS or TDS category. On other hand all tax payers should not file returns. It is so because filing of GST returns depends on your income. In this article you also know how to file returns. And where should you file returns online.

File GST returns online

There are many ways to file GST returns. Moreover it is best if you file GST returns online only. To help you further Government of India made some methods so that you file returns online. You can now keep reading to know more about it.

Where can I file GST returns online?

You can file GST returns online in following official portals or official websites –

  • GSTN portal –
  • GST Suvidha Providers or GSPs this is in case you use services of ERP providers. These ERP services are SAP, Tally, Oracle. In addition ERP providers usually give inbuilt solutions in present ERP systems
  • Other offline utilities that GSTN provides

Types of returns under GST law

There are many types of returns under GST laws. In addition these types of returns depend on category. Therefore it is better that you read another article on types of GST returns in India. Even idea of filing these returns will be plus point.

How to file GST returns

As you know normal tax payers file three types of returns every month. And these returns are GSTR 1, GSTR 2 and GSTR 3. Further there is annual return also. Besides there is official process for you to file these returns. Here you can check this filing process of Goods and Services Taxes returns.

Define GSTR 1


GSTR 1 is nothing but Statement of Outward Supplies. This return indicates tax liability of supplier and it is for supplies effected in before month. It means that it is previous month supplies. You must file GSTR 1 by 10th of each month.

GSTR 2 meaning

GSTR 2 is Statement of Inward Supplies. And this is for accrual or addition of Input Tax Credit from input that you get one month before. You must file it by 15th of every month. Further GSTR 2 is auto populated from GSTR 1S.

Whereas corresponding suppliers of Tax payer file GSTR 1S. However these do not include imports as well as purchases from any unregistered supplier.

Define GSTR 3

Finally there is GSTR 3 which is consolidated return. You should file this return before 20th of every month. Here this return will combine or consolidate below details –

  • Outward Supplies which auto populate from GSTR 1
  • Inward Supplies that auto populate from GSTR 2
  • Tax payable
  • ITC or Input Tax Credit availed and
  • Tax paid, this is for cash and ITC

Points to remember

  • You make payments either before or on 20th of every month
  • GSTR 2 of tax payer auto populates from GSTR 1S of supplier
  • On other hand GSTR 3 of tax payer auto populates from GSTR 1 as well as GSTR 2 of tax payer

Annual returns

Apart from above returns you must file one more return and it is annual return. Further you file this return before 31st of December of next financial year. Besides you provide details of expenditure. You also should give income details for complete financial year. Thus in this way you file annual return.

Finally it is best if you know how to file all returns of GST. It is so because for every GST return there are different steps that you must know. In another article we gave steps to file all ten GST returns in detail.

Hence you can read that article. However you must remember one more thing. And it is that you go to official website only to file GST return. While this website is guide to GST or Goods and Services Tax in India.

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