GST Return Filing - Types, Steps, Documents Required, and Dues Dates

Must read Takeaways

• There are over 11 types of GST return types based on the kind of business, turnover, and taxpayer category. How many do you know?

• Did you know? Filing GST returns requires detailed documents such as B2B and B2C invoices, GSTIN, HSN summaries, and credit/debit notes. Ensuring accurate documentation can make your GST filing process smoother and error-free.

Even though the GST taxation system was introduced in 2017, managing GST returns or tax filings still feels like navigating a maze. With the new 2025 updates, all businesses must be in tune with the changes in new rules and GST return filings. 

What is the GST Return?

A GST return document comprises detailed information about income, purchases, sales, and tax liabilities. These details are crucial for calculating your tax obligation for GST return filing. 

GST applies to 11 forms of returns, each with a different purpose and due date. GST returns are usually filed monthly, quarterly, or annually, depending on the taxpayer’s category and turnover. 

The periodic GST return filing ensures that businesses comply with the law while providing the government with the required visibility. 

Who Should File a GST Return?

Here’s a breakdown of who should file GST returns and under which conditions:

• Regular Taxpayers: Businesses with an annual turnover surpassing ₹20 Lakhs and ₹10 Lakhs, in the case of special category states, must file monthly GSTR-1 and GSTR-3B returns.

• Composition Scheme Taxpayers: Entities with turnover up to ₹1.5 crore are covered by the composition scheme and must file CMP-08 quarterly and GSTR-4 annually.

• Non-resident Taxpayers: Foreign businesses operating in India temporarily are required to file GSTR-5 monthly.

• Input Service Distributors: Entities distributing ITC to branches must file GSTR-6 monthly.

• E-commerce Operators: Platforms collecting TCS must file GSTR-8 monthly

• TDS Deductors: Government departments or agencies deducting tax under GST must file GSTR-7 monthly.

   

   

Types of GST Returns Filing

There are over 11 types of GST return filings. For your convenience, we have summarized the different types of GST filings along with their description, frequency, and due date in a tabular form. 

How To Calculate GST?

GST can be easily calculated using the following formula. All you need is the selling amount or the original amount and the rate of GST.

 GST Amount = (Original Price × GST Rate) / 100

GST Calculation Example

Take Rakesh, who owns a garment shop. If he sells a shirt for ₹1,000 at an 18% GST rate, let’s calculate the GST amount by applying the above formula. 

GST Amount = (₹1,000 × 18) / 100 = ₹180

Total Price = ₹1,000 + ₹180 = ₹1,180

Documents Required for GST Return Filing

To manage the GST filing process, you should know what documents are required. 

Here’s what you need:

1. GSTIN (Goods and Services Tax Identification Number)

    GSTIN of customers for all B2B invoices

2. Invoices

    All the list of issued invoices, including B2B and B2C, with the following details:

• Type of invoice
• Place of supply
• Invoice number and date
• Taxable value
• Applicable GST rates (IGST, CGST, SGST)
• GST cess, if applicable
• Indication of reverse charge applicability, if relevant

3. B2C Invoices

    Include all the B2C invoices exceeding ₹2.5 Lakhs with the following details:

• Invoice number, date, and total value
• Taxable value and applicable GST rates
• Place of supply
• Summary of intra-state and inter-state sales categorized by GST rates

4. Export Invoices

• Customer's GSTIN
• Invoice and shipping bill details (number and date)
• Port code
• Taxable value and applicable GST amounts

5. HSN (Harmonized System of Nomenclature) Summary

• HSN code, description, and UQC (Unit Quantity Code)
• Total quantity and valuesith applicable GST amounts 

6. Additional Summaries

• Overview of credit and debit notes, advance receipts, and amendments made during the tax period.

A Step-by-Step Guide to file GST Return

1. Register and get GSTIN: If you are not registered on the portal, register to get the GSTIN number. Those who already have GSTIN numbers can start with the following step. 

2. Log into the Portal: Visit the GST portal, i.e., www.gst.gov.in, and log in with your credentials.

3. Navigate to Returns: Locate the return dashboard and click on that and choose the appropriate financial year for which you are filing the GST returns. 

4. Prepare Online: Now select which return you need to file based on your taxation category. If you wish to file online, select the prepare online option. 

5. Enter Required Details: Now enter the details correctly in the required fields, including any pending late fees. Once done, save the form.

6. Review Before Submit: Cross-verify all details before submitting the return

7. Check Status: Before proceeding, check the status of the GST return filing. Once you submit the return form, the status will change to submitted. 

8. Make Tax Payments: Now click on payment of tax and make the necessary payment. 

9. Download Acknowledgment Receipt: Save a copy of the acknowledgment receipt for your records.

    

    

How to check GST Returns Status?

There are three ways to check the GST returns status. Let us have a look at these different ways.

Track Status Using the ‘Return Filing Period’ Option

Before tracking the GST returns status, the taxpayer needs access to their GST account. The following steps can then be followed to track the status:

• Access the common GST portal - www.gst.gov.in
• Log in with your credentials
• Move the cursor, select Service, click on Returns, and finally select Track Return Status.
• Select the Return Filing Period
• In the drop-down list, select the concerned financial year for which the return is filed
• In the end, click on the Search button

Track Status Using the 'ARN' Option

Taxpayers are assigned an ARN, which stands for Application Reference Number. This number is assigned through the taxpayer's email address or contact number. The steps below can be followed to track GST return status using the ARN.

• Access the common GST portal - www.gst.gov.in

• Fill in your credentials and login

• Move the cursor, select Service, click on Returns and finally select Track Return Status.

• Type in your ARN number in the dedicated ARN space

• Finally, click on the Search option to track the status

   

Track Status Using the 'Status' Option

To determine the GST return status by using the 'Status' option, follow the steps cited below:

• Log into the portal www.gst.gov.in

• Enter your login page credentials

• Click on the Service tab, go to Returns and select the Track return Status

• From the drop-down list, select the Status of Return option

• Then click on the Search button to know the status

   

How to Download GST Returns?

Step 1: Visit the portal (www.gst.gov.in) and log into your account using the credentials

Step 2: Go to Services navigate to Returns and click on View e-filed returns

Step 3: Select the Financial Year (i.e., GST return filing year), Return filing period (i.e., annual, quarterly, or monthly), Period (i.e., the GST return filing period), and Return type (i.e., the GSTR form you wish to download).

Step 4: Once you fill in the required details, click on view/download to view the acknowledgment number and date of GST return filing

Step 5: Click on Download Filed GSTR to download your GST return in PDF format

Penalty for Late Filing GST Returns

Make sure you file your GST returns on time, as there are penalties for late GST filings. But why? To promote timely compliance, avoid revenue leakage, ensure accurate tax reporting, and maintain cash flow in the economy. 

Important GST Return Due Dates

Here's a quick reference to the important GST return filing due dates to keep in mind:

Challenges Faced

Many taxpayers and businesses still face challenges managing and navigating the GST filing and registration processes. 

• The complexity of the GST return forms is challenging. Multiple GST return forms ( as mentioned above) and matching the data in each is not easy. 

• Another concern is the mismatch of the Input Tax Credit (ITC). The mismatch between the credit claimed in GSTR-3B and the actual ITC available in the supplier’s GSTR-1 leads to errors and potential penalties. 

• Some of the penalties for late filings are heavy, and they also attract interest charges, which adds to the financial burden. 

• The GST portal often faces some technical glitches, especially during peak filing times, which cause submission delays. 

• The updates and versions to the GST rules and regulations also add to the confusion. 

• The most pressing concern is educating taxpayers about the revised and constantly changing GST rules and regulations.

Benefits of partnering with Amazon Business

Amazon Business ensures all your B2B purchases are GST-compliant by providing GST invoices with every purchase. With handy GST invoices for B2B eCommerce or B2B purchases, filing GST returns becomes smoother. 

 Registering with Amazon Business also has these perks:

• Business-only pricing and extra savings with bulk orders and wholesale discounts

• Extensive product selection for businesses, including dropshipping businesses and corporates.

• Specialty stores for laptop accessories, office supplies, electronics, and packaging supplies.

• Business analytics tools to streamline order management with enhanced spending visibility and cost-saving opportunities.

Conclusion

The key is to stay updated with the GST return filing rules and regulations. With inventory planning, prioritize categorizing GST invoices and setting reminders to file taxes on time. You can seek professional help to avoid common filing mistakes.