How to file GST return

Filing of GST return explained

Now that GST has been implemented all over India and GST compliance has become mandatory, regular filing of GST returns is something that a taxpayer is concerned about. The overall structure of Goods and Service Tax has been built up in such a way that furnishing of regular returns will automatically reflect the sales and purchases of related parties (seller and buyer). In this way it would be difficult for hiding the transactions. Well you can see that how effective GST is going to be in fighting black money. Curbing black money will surely boost the economic growth.

GST Return

In Goods and Service Tax, normal dealers need to file 37 returns in a Financial Year. Well talking about how to file GST returns, you need to go through the following steps:

  • Log on to
  • Click on Login
  • Provide Username and Password
  • Type the Captcha code
  • Then click Login
  • Now open the returns and fill them
  • Click on Submit

If you are using Excel utility to fill the form then you need to follow the below mentioned steps:

  • Log on to
  • Download the excel utility from the website
  • Fill the excel template by feeding in the necessary details as required
  • Generate the JAVA file
  • Upload it on the GST portal in your login
  • Submit the file

This is how you need to file GST returns. Make sure that you file these returns timely or else the dealer to whom you have sold the goods or services will not be able to avail the GST credit. While we are talking about return filing in GST, it is important to know about the types of returns which are needed to be filed. A detail of them have been mentioned below:

Type of Return To be filed by Due Date
GSTR-1 Every taxable person 10th of Next month
GSTR-2 Every taxable person 15th of Next month
GSTR-3 Every registered business 20th of Next month
GSTR-4 Composition scheme dealers 18th of next month from the Quarter end
GSTR-5 Every registered Non-resident taxable person 20th of Next month
GSTR-6 Input Service distributors 13th of Next Month
GSTR-7 Every registered taxable person responsible to deduct TDS 10th of Next month
GSTR-8 Every registered E commerce operator responsible to collect Tax at Source 10th of Next month
GSTR-9 Each and every taxable person Until 31st December of next FY

These are the returns which are required to be filed by the above mentioned assessees at or before the above mentioned due dates. You can see as to which returns are applicable for you from the above list and accordingly you can file those returns. If you haven’t got yourself registered till now then get yourself registered for GST if you are satisfying the criteria for getting registered in GST. Only after getting registered in Goods and Service Tax you can file the returns. The obligation is not just to file GST returns but also to file them timely and correctly.


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