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All You Need to Know About Filing GST Return Online

Every entity that is registered under GST needs to file a GST return. Even if an entity fails to make a purchase or sales in the given period, it still needs to file a Nil return. If you are curious to know the GST return filing procedure or how to file GST return online, then you should read on. Here we have mentioned everything that could interest a GST taxpayer.

GST Return Filing Period

There are various GST return filing periods that depend on the transactions and types of registration. Regular taxpayers, foreign non-residents, tax deductors and input service distributors need to file a monthly tax while Composition taxpayers need to file a quarterly return. Annual GST return is also there.

The Penalty for Not Adhering to GST Payment Dates

If an entity fails to file GST return within the due date, then a penalty and late fee (INR 100 a day and maximum of INR 5000) can be levied.

GST Return Forms

There is a single GST return form for SGST, CGST, and IGST. However, there are different columns for each of them in the form.

What is GSTR-1

GSTR-1 is a GST return that includes a business name, GSTIN, dates of invoices issued in the last month, advances received against supplies of the future and revisions with regard to outward sales invoices regarding previous tax periods.


This is another type of return that includes details of goods and services purchased by an entity paying GST return online. It is the responsibility of the seller to add all the information, you as a buyer just need to verify it.


It includes information regarding the cash ledger, tax credit ledger, and liability ledger. It also includes details of payment of tax under SGST, CGST, and IGST. The details are filled by the seller, and the buyer just needs to verify. Here the taxpayer has the power to decide whether a refund for excess payment could be claimed or carry forward the credit.


Small taxpayers who have a turnover of up to 75 lakhs need often opt for a compensation scheme. As a part of this scheme, a taxpayer pays taxes at a fixed rate. The fixed rate is 2 percent for manufacturers, 1 percent for suppliers and 5 percent for restaurant service sector. Such taxpayers need to file a quarterly return called GSTR-4. Some details need to be shared during GST online payment of quarterly return are the total value of supply done during the quarter, details of payment of tax and declaration of invoice-level purchase information.


All the taxpayers of GST need to pay an annual return to ensure that there is complete transparency with regard to a taxpayers’ activity. While filing this GST return online, the taxpayer needs to provide details of all income and expenditure while regrouping them as per monthly returns. This tax return helps in correcting any short reporting of activities. The due date for this tax is 31st December of next financial year. 

GST Return Filing Procedure

The process starts with you filing GSTR 1 for the sales made in a month. The due date will be on the 10th of next month.

Then the buyer will view the sales made by you in GSTR 2A. In some cases, the buyer will approve the sales and file GSTR-2

In case a buyer modifies the sales, the seller can see that in GSTR-1A and decide on whether he/she wants to approve or disapprove it.

If the buyer and seller approve, GSTR-3 is generated, and taxes are paid. The due date for this is the 20th of next month.

Provision of Revision

There is no provision of revision when it comes to filing GST returns. If there are changes in the details that are submitted, the changes can be made by filling the amendment section of the GST return form the next time.

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Divya Patwal


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