{"id":19602,"date":"2022-11-15T12:13:33","date_gmt":"2022-11-15T12:13:33","guid":{"rendered":"http:\/\/34.100.199.175\/?page_id=19602"},"modified":"2023-07-20T11:35:15","modified_gmt":"2023-07-20T11:35:15","slug":"gst-filing","status":"publish","type":"page","link":"https:\/\/mybillbook.in\/s\/gst-goods-and-services-tax\/gst-filing\/","title":{"rendered":"GST Filing"},"content":{"rendered":"<p>[vc_row][vc_column][vc_column_text]<\/p>\n<h1 class=\"zox-post-title left entry-title\" style=\"text-align: center;\"><span class=\"ez-toc-section\" id=\"GST_Filing\"><\/span>GST Filing<span class=\"ez-toc-section-end\"><\/span><\/h1>\n<p>[\/vc_column_text][vc_column_text]The GST registered businesses or organizations need to file GST returns annually, quarterly, and monthly based on the business category via the GST portal of the Government of India. In addition, they should submit complete information of the purchases as well as sales of goods and services along with the tax paid and collected. Now let us explore more about\u00a0<strong>GST filing<\/strong>\u00a0right below.[\/vc_column_text][vc_column_text]<span data-sheets-value=\"{&quot;1&quot;:2,&quot;2&quot;:&quot;\\n&quot;}\" data-sheets-userformat=\"{&quot;2&quot;:513,&quot;3&quot;:{&quot;1&quot;:0},&quot;12&quot;:0}\"><div class='ai-viewports ai-viewport-1 ai-insert-15-16786871' style='margin: 8px 0px; clear: both; padding-left: 325px;' data-insertion-position='prepend' data-selector='.ai-insert-15-16786871' data-insertion-no-dbg data-code='PGRpdiBjbGFzcz0nY29kZS1ibG9jayBjb2RlLWJsb2NrLTE1JyBzdHlsZT0nbWFyZ2luOiA4cHggMHB4OyBjbGVhcjogYm90aDsgcGFkZGluZy1sZWZ0OiAzMjVweDsnPgo8YSBocmVmPSJodHRwczovL215YmlsbGJvb2suaW4vY3JlYXRlLWFjY291bnQvIj4gPGltZyBzcmM9Imh0dHA6Ly9teWJpbGxib29rLmluL3Mvd3AtY29udGVudC91cGxvYWRzLzIwMjMvMDYvR2VuZXJhdGUtR1NULVJlcG9ydHMtTm93LnBuZyIgYWx0PSJnZW5lcmF0ZSBnc3QgcmVwb3J0cyI+IDwvYT4KPC9kaXY+Cg==' data-block='15'><\/div>\n<script>\n  ai_run_724065342411 = function(){ai_insert_viewport_code ('ai-insert-15-16786871');};\n  if (document.readyState === 'complete' || (document.readyState !== 'loading' && !document.documentElement.doScroll)) ai_run_724065342411 (); else document.addEventListener ('DOMContentLoaded', ai_run_724065342411);\n<\/script>\n<br \/>\n<\/span>[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]<\/p>\n<h2 id=\"h-what-is-gst-return-filing\"><span class=\"ez-toc-section\" id=\"What_is_GST_return_filing\"><\/span>What is GST return filing?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>GST is an indirect tax that is applied from July 1st, 2017 all over India.\u00a0<strong>GST return filing<\/strong>\u00a0is nothing but the filing of taxes with the use of various GSTR forms as per the eligibility criteria. However, it should include all the income data of the registered taxpayer that needs to file with the authorities of tax administration. GST-compliant purchase and sales invoices are important documents to file GST returns.[\/vc_column_text][vc_column_text]<\/p>\n<h2 id=\"h-how-to-do-gst-return-filing-online\"><span class=\"ez-toc-section\" id=\"How_to_File_GST_Return_Online\"><\/span>How to File GST Return Online?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3>A step-by-step guide on GST returns filing process:<\/h3>\n<ul>\n<li>Visit the official GST online portal (www.gst.gov.in). You have to fill in the details like your <a href=\"https:\/\/mybillbook.in\/blog\/pan-number-permanent-account-number\/\" target=\"_blank\" rel=\"noopener\">PAN<\/a> number and state code to receive a 15 digit GST identification number. In case if you are already registered, you can continue by entering the identification number directly.<\/li>\n<li>After registration, you have to search the \u2018Services\u2019 tab on the portal. Press the option \u2018Return dashboard\u2019 that comes under \u2018Services\u2019.<\/li>\n<li>You can see a drop-down menu when you click on \u2018Return Dashboard\u2019 and there you have to enter the financial year and duration for which you would like to file the GST return.<\/li>\n<li>Continue with entering the type of return you would like to file no matter if it is GSTR 1, GSTR 2, GSTR 3, GSTR 9A, and so on. Then hit the button \u2018Prepare online\u2019. Fill in the essential data like the late fee fine and the invoice amount and hit the \u2018Save\u2019 button.<\/li>\n<li>When you save the essential data, a success message will come on the screen. Hit on \u2018Submit\u2019 for filing the GST return. Then you will receive the status \u2018Submitted\u2019 once you submit the details successfully.<\/li>\n<li>Search the \u2018Payment of tax\u2019 file by scrolling down. The file will display the details of the existed credit balance on your GST account.<\/li>\n<li>Select the option \u2018offset liability\u2019 and click \u2018ok\u2019 to make a payment for GST return filing. A declaration box will appear on confirming everything and then tick the declaration box and choose an authorized signatory from the drop-down menu.<\/li>\n<li>Moreover, press on \u2018File Form with EVC\u2019 to file the GST form with an Electronic verification code or \u2018File Form with DSC\u2019 to file the GST form with a digital signature certificate.<\/li>\n<li>After you sign the declaration, you can make the payment of GST return through mobile banking, RTGS, or NEFT. You can also pay by generating a challan.<\/li>\n<\/ul>\n<p>You can also file some of the returns like GSTR 3B, GSTR 6, GSTR 7, GSTR 8, and GSTR 10 using the <strong>GST offline tool<\/strong>.[\/vc_column_text][vc_column_text]<span data-sheets-value=\"{&quot;1&quot;:2,&quot;2&quot;:&quot;\\n&quot;}\" data-sheets-userformat=\"{&quot;2&quot;:513,&quot;3&quot;:{&quot;1&quot;:0},&quot;12&quot;:0}\"><div class='ai-viewports ai-viewport-1 ai-insert-15-30679997' style='margin: 8px 0px; clear: both; padding-left: 325px;' data-insertion-position='prepend' data-selector='.ai-insert-15-30679997' data-insertion-no-dbg data-code='PGRpdiBjbGFzcz0nY29kZS1ibG9jayBjb2RlLWJsb2NrLTE1JyBzdHlsZT0nbWFyZ2luOiA4cHggMHB4OyBjbGVhcjogYm90aDsgcGFkZGluZy1sZWZ0OiAzMjVweDsnPgo8YSBocmVmPSJodHRwczovL215YmlsbGJvb2suaW4vY3JlYXRlLWFjY291bnQvIj4gPGltZyBzcmM9Imh0dHA6Ly9teWJpbGxib29rLmluL3Mvd3AtY29udGVudC91cGxvYWRzLzIwMjMvMDYvR2VuZXJhdGUtR1NULVJlcG9ydHMtTm93LnBuZyIgYWx0PSJnZW5lcmF0ZSBnc3QgcmVwb3J0cyI+IDwvYT4KPC9kaXY+Cg==' data-block='15'><\/div>\n<script>\n  ai_run_688082515298 = function(){ai_insert_viewport_code ('ai-insert-15-30679997');};\n  if (document.readyState === 'complete' || (document.readyState !== 'loading' && !document.documentElement.doScroll)) ai_run_688082515298 (); else document.addEventListener ('DOMContentLoaded', ai_run_688082515298);\n<\/script>\n<br \/>\n<\/span>[\/vc_column_text][vc_column_text]<\/p>\n<h2 id=\"h-types-of-gst-returns-under-new-gst-law\"><span class=\"ez-toc-section\" id=\"Types_of_GST_Returns_under_New_GST_Law\"><\/span>Types of GST Returns under New GST Law<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>There are different <strong>types of GST Returns<\/strong> that appears under the New GST Law which is as follows:<\/p>\n<ul>\n<li><a href=\"https:\/\/mybillbook.in\/s\/gst-goods-and-services-tax\/gstr-1-filing\/\" target=\"_blank\" rel=\"noopener\"><strong>GSTR 1<\/strong><\/a> \u2013 Includes information of affected outward supplies of taxable services and\/or goods.<\/li>\n<\/ul>\n<ul>\n<li><a href=\"https:\/\/mybillbook.in\/s\/gst-goods-and-services-tax\/gstr-2\/\" target=\"_blank\" rel=\"noopener\"><strong>GSTR 2<\/strong><\/a> \u2013 Contains details of affected inward supplies of taxable services and\/or goods asserting the input tax credit.<\/li>\n<\/ul>\n<ul>\n<li><strong>GSTR 3<\/strong> \u2013 Monthly return based on the finalization of information of inward and outward supplies along with tax payment.<\/li>\n<\/ul>\n<ul>\n<li><a href=\"https:\/\/mybillbook.in\/s\/gst-goods-and-services-tax\/gstr-3b-filing\/\" target=\"_blank\" rel=\"noopener\"><strong>GSTR 3B<\/strong><\/a> \u2013 Simple return GST that includes the details of outward supplies and claimed input tax credited and tax payment affected by the taxpayer.<\/li>\n<\/ul>\n<ul>\n<li><a href=\"https:\/\/mybillbook.in\/s\/gst-goods-and-services-tax\/gstr-4\/\" target=\"_blank\" rel=\"noopener\"><strong>GSTR 4 <\/strong><\/a>\u2013 Return for a registered taxpayer under composition scheme as per section 10 of the CGST (Rate) and <a href=\"https:\/\/mybillbook.in\/s\/gst-goods-and-services-tax\/cgst-act\/\" target=\"_blank\" rel=\"noopener\"><strong>CGST Act<\/strong> <\/a>(supplier of goods).<\/li>\n<\/ul>\n<ul>\n<li><a href=\"https:\/\/mybillbook.in\/s\/gst-goods-and-services-tax\/gstr-5\/\" target=\"_blank\" rel=\"noopener\"><strong>GSTR 5<\/strong><\/a> \u2013 GST Return for a non-residential foreign taxable individual.<\/li>\n<\/ul>\n<ul>\n<li><strong>GSTR 6<\/strong> \u2013 For an input service distributor to supply the permitted input tax credit to its various branches.<\/li>\n<\/ul>\n<ul>\n<li><a href=\"https:\/\/mybillbook.in\/s\/gst-goods-and-services-tax\/gstr-7\/\" target=\"_blank\" rel=\"noopener\"><strong>GSTR 7<\/strong><\/a> \u2013 For government authorities reducing tax at source (TDS).<\/li>\n<\/ul>\n<ul>\n<li><a href=\"https:\/\/mybillbook.in\/s\/gst-goods-and-services-tax\/gstr-8\/\" target=\"_blank\" rel=\"noopener\"><strong>GSTR 8<\/strong><\/a> \u2013 Includes information on the amount of tax collected at source by e-commerce operators and supplies affected through them.<\/li>\n<\/ul>\n<ul>\n<li><a href=\"https:\/\/mybillbook.in\/s\/gst-goods-and-services-tax\/gstr-9\/\" target=\"_blank\" rel=\"noopener\"><strong>GSTR 9<\/strong><\/a> \u2013 Yearly return for a general taxpayer.<\/li>\n<\/ul>\n<ul>\n<li><strong>GSTR 9A<\/strong> \u2013 It is an optional annual return for a registered taxpayer to file under the composition levy anytime during the whole year.<\/li>\n<\/ul>\n<ul>\n<li><a href=\"https:\/\/mybillbook.in\/s\/gst-goods-and-services-tax\/gstr-9c\/\" target=\"_blank\" rel=\"noopener\"><strong>GSTR 9C<\/strong><\/a> \u2013 Certified reconciliation statement.<\/li>\n<\/ul>\n<ul>\n<li><a href=\"https:\/\/mybillbook.in\/s\/gst-goods-and-services-tax\/gstr-10\/\" target=\"_blank\" rel=\"noopener\"><strong>GSTR 10<\/strong><\/a> \u2013 Final return for a registered taxpayer whose GST registration is cancelled.<\/li>\n<\/ul>\n<ul>\n<li><strong>GSTR 11 <\/strong>\u2013 Information of inward supplied to be provided by an individual claiming a refund and having UIN.<\/li>\n<\/ul>\n<p>[\/vc_column_text][vc_column_text]<span data-sheets-value=\"{&quot;1&quot;:2,&quot;2&quot;:&quot;\\n&quot;}\" data-sheets-userformat=\"{&quot;2&quot;:513,&quot;3&quot;:{&quot;1&quot;:0},&quot;12&quot;:0}\"><div class='ai-viewports ai-viewport-1 ai-insert-15-86831335' style='margin: 8px 0px; clear: both; padding-left: 325px;' data-insertion-position='prepend' data-selector='.ai-insert-15-86831335' data-insertion-no-dbg data-code='PGRpdiBjbGFzcz0nY29kZS1ibG9jayBjb2RlLWJsb2NrLTE1JyBzdHlsZT0nbWFyZ2luOiA4cHggMHB4OyBjbGVhcjogYm90aDsgcGFkZGluZy1sZWZ0OiAzMjVweDsnPgo8YSBocmVmPSJodHRwczovL215YmlsbGJvb2suaW4vY3JlYXRlLWFjY291bnQvIj4gPGltZyBzcmM9Imh0dHA6Ly9teWJpbGxib29rLmluL3Mvd3AtY29udGVudC91cGxvYWRzLzIwMjMvMDYvR2VuZXJhdGUtR1NULVJlcG9ydHMtTm93LnBuZyIgYWx0PSJnZW5lcmF0ZSBnc3QgcmVwb3J0cyI+IDwvYT4KPC9kaXY+Cg==' data-block='15'><\/div>\n<script>\n  ai_run_860878378817 = function(){ai_insert_viewport_code ('ai-insert-15-86831335');};\n  if (document.readyState === 'complete' || (document.readyState !== 'loading' && !document.documentElement.doScroll)) ai_run_860878378817 (); else document.addEventListener ('DOMContentLoaded', ai_run_860878378817);\n<\/script>\n<br \/>\n<\/span>[\/vc_column_text][vc_column_text]<\/p>\n<h2 id=\"h-gst-filing-dates-and-penalty-for-late-filing\"><span class=\"ez-toc-section\" id=\"GST_filing_dates_and_penalty_for_late_filing\"><\/span>GST filing dates and penalty for late filing<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Initially, the due date for annual GST return filing was May 2020 but it has been postponed by three months ahead. September 30, 2020, is the last date to file GST annual return for the fiscal year 2018-19. There is a penalty for the late filing fee for the annual GST return which is<span class=\"WebRupee\"> Rs. <\/span>100 per day. As a late fee, a taxpayer has to pay<span class=\"WebRupee\"> Rs. <\/span>200 in total which consists of<span class=\"WebRupee\"> Rs. <\/span>100 under <a href=\"https:\/\/mybillbook.in\/s\/gst-goods-and-services-tax\/sgst\/\" target=\"_blank\" rel=\"noopener\"><strong>SGST<\/strong><\/a> and<span class=\"WebRupee\"> Rs. <\/span>100 under CGST per day. The maximum fee is<span class=\"WebRupee\"> Rs. <\/span>5000 for the same and there is no late fee charged on <a href=\"https:\/\/mybillbook.in\/s\/gst-goods-and-services-tax\/igst\/\" target=\"_blank\" rel=\"noopener\"><strong>IGST<\/strong><\/a> in case of delayed GST filing. In addition, a registered taxpayer has to pay 18% interest per annum along with the late GST return fees. The interest would be calculated on the tax to be paid. The period begins from the following day of return filing to the date of payment.<\/p>\n<h3 id=\"h-how-to-download-gst-returns\">How to Download GST Returns?<\/h3>\n<p>If you want to download GST Returns already filed in the GST portal, you have to follow the below-given steps:<\/p>\n<ul>\n<li>You have to visit the GST portal and log into the account with the use of valid credentials.<\/li>\n<li>While navigating to services, you have to click on Returns and then View e-Filed Returns.<\/li>\n<li>Then you have to select the fiscal year for which the GST Return has to be issued.<\/li>\n<\/ul>\n<ol>\n<li>Choose Return Filing Period Monthly, Quarterly, or Annually.<\/li>\n<li>Choose the period for which the return has to be filed.<\/li>\n<li>Choose the GSTR form that you need to download.<\/li>\n<\/ol>\n<ul>\n<li>In an alternative case, if you choose the fiscal year and give a search, you can find all the e-filed GST returns for that particular fiscal year. And then you can thereby choose the specific GST Return that you need to download.<\/li>\n<li>You can see the Date of Filing of the GST Return and the Acknowledgement Number.<\/li>\n<li>Click on \u2018View\u2019 to download the return.<\/li>\n<li>It displays the Review page of GST Return<\/li>\n<li>Press on \u2018 Download Filed GSTR\u2019 to download the GST Return in PDF format.<\/li>\n<li>So, this entire article would help you in the complete process of\u00a0GST filing\u00a0in the future. Go through every section of this article to make your filing of GST Returns easy.<\/li>\n<\/ul>\n<p>[\/vc_column_text][\/vc_column][\/vc_row][vc_section][vc_row][vc_column][\/vc_column][\/vc_row][vc_row][vc_column width=&#8221;1\/3&#8243;][vc_column_text][\/vc_column_text][\/vc_column][vc_column width=&#8221;1\/3&#8243;][vc_column_text][\/vc_column_text][\/vc_column][vc_column width=&#8221;1\/3&#8243;][vc_column_text][\/vc_column_text][\/vc_column][\/vc_row][\/vc_section]<\/p>\n","protected":false},"excerpt":{"rendered":"[vc_row][vc_column][vc_column_text] GST Filing [\/vc_column_text][vc_column_text]The GST registered businesses or organizations need to file GST returns annually, quarterly, and monthly based on the business category via the GST portal of the Government of India. In addition, they should submit complete information of [...]","protected":false},"author":9,"featured_media":19603,"parent":19178,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v19.5.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>GST Return Filing - How to File GST Return Online<\/title>\n<meta name=\"description\" content=\"What is filing a GST return, how to file a GST return online, what GST returns are available, when to file a GST return, what the late filing fee is, and more.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/mybillbook.in\/s\/gst-goods-and-services-tax\/gst-filing\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"GST Return Filing - 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