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How to File GST Returns Online in India

Since 1st July 2017, mandatory is filing GST Returns by all different categories of registered taxable persons/entities. Again, the types of Forms differ for each of them, and so are the timelines for filing the relevant GST returns. This webpage offers all about "how to file gst returns online in india?", to help the entities concerned.

Relevant GST returns are to be filed online with the GST Common Portal or GSTN (Goods & Services Tax Network) punctually, even when there were no business activities carried out during the period for which the return is meant. Apart from stipulating the different categories of taxable entities and the relevant GST returns for each of them, this webpage also provides some standard guidelines for online gst return filing, and the latest announcements made by the GST Council during its meeting held on November 10, 2017.

Standard Guidelines for Online GST Returns Filing

For any mandatory gst return filing with GSTN (, there is no any formal set of documents required, and filing of the returns is based mainly and primarily on the invoices generated as per the GST law of India. Hence, invoices must be generated and uploaded with GSTN flawlessly and properly, using one's GSTIN (Goods & Services Taxpayer Identification Number). The following standard guidelines will be very helpful for filing the returns online with lavish convenience:

  • First, prepare the invoices accurately and properly strictly as per the GST Law
  • Assign appropriate HSN (Harmonized System of Nomenclature) Codes to products/services
  • Arrange the invoices according to the prescribed format or GST software
  • Then, upload the invoices on the GST Common Portal

Categories of Liable GST Taxpayers

Based on the types of registration under GST Act depending upon specific business/service transactions, the different categories of liable GST taxpayers are stipulated below. Again, the main gst returns to be filed periodically by each of these categories are the following (leaving the auto-populated details/returns):

Registered Normal Taxpayer
  • Monthly Returns:
    • GSTR-1 --- By 10th of next month; contains details of outward supplies
    • GSTR-2 --- By 15th of next month; contains details of inward supplies
    • GSTR-3 --- By 20th of next month. This form accumulates the details of both outward and inward supplies by the concerned taxpayer; based on these details, the GSTN determines the ITC availability or the amount of tax payable.
  • Annual Return (GSTR-9) --- By 31st of the next financial year; this form contains details of all GSTR-3 filed for 12 months, turnover with audit details, and the total annual tax payable by the taxpayer.
Composition Taxpayer
  • Quarterly Returns (GSTR-4) --- By 18th of the succeeding month of the specified quarter; contains details of sales and purchases made by the taxpayer in the specified quarter, tax paid and payable.
  • Annual Return (GSTR-9A) --- By 31st Dec of next fiscal year; Contains the consolidated details of quarterly returns filed along with tax payment details.
Non-Resident Foreign Taxpayer
  • Monthly Returns (GSTR-5) --- By 20th of the next month or within 7 days of the expiry of registration; contains details of sales and purchases made in India within the given period, tax paid, availability of ITC, remaining stock, imports, etc.
Input Service Distributor (ISD)
  • Monthly Returns (GSTR-6) --- By 13th of the next month; contains details of inward supplies, ITC availability, etc.
TDS Taxpayer
  • Monthly Returns (GSTR-7) --- By 10th of the next month; contains details of the TDS made under IGST, CGST, and SGST, along with details about sourced where tax deducted.
E-commerce Operator (TCS Taxpayer)
  • Monthly Returns (GSTR-8) --- By 10th of next month; contains details of supplies made, tax collected and payable.
  • Annual Return (GSTR-9B) --- To be filed by 31st of the next financial year; Mandatory for an e-commerce operator with the annual turnover exceeding Rs. One Crore; contains details of all GSTR-8 filed in 12 months, and well-audited annual accounts.
Person/Entity Holding UIN
  • Monthly Returns (GSTR-11) --- By 28th of the next month; details of inward supplies, tax paid and payable.

The GST Return Forms may readily be downloaded from: As per the latest announcements made by the GST Council, liable taxpayers with an annual turnover up to Rs. 1.5 Crore will have to file the relevant gst returns quarterly, whereas the taxpayers with a turnover exceeding Rs 1.5 Crore will have to file the concerned gst returns monthly. Again, the threshold limit for the Composition Scheme has been extended up to Rs. 1.5 Crore, with the uniform tax rate of 1% applicable both to the traders and manufacturers. Also, the due date for filing GSTR-4 has been kept at December 24, 2017. Lastly, filing of GSTR-2 and GSTR-3 has been suspended for the current financial year (2017-18), only the GSTR-1 will be filed as per the following deadlines applicable:

For suppliers with turnover below Rs. 1.5 Crore
  • For the period of July to Sept - 31st Dec 2017
  • For the period of Oct to Dec - 15th Feb 2018
  • For the period of Jan - Mar - 30th Apr 2018
For suppliers with turnover above Rs. 1.5 Crore
  • For the period of Jul to Oct - 31st Dec 2017
  • For the month of Nov - 10th Jan 2018
  • For the month of Dec - 10th Feb 2018
  • For the month of Jan - 10th Mar 2018
  • For the month of Feb - 10th Apr 2018
  • For the month of Mar - 10th May 2018
To avail our expert and efficient GST return filing services, the concerned registered taxpayers under all above categories may readily call over: +91-8800-100-284; or send their mails or queries to: