How to file GST Returns Online? Explained

Published by Finkwik Team on

Goods and Services Tax returns are to be filled on due dates as per the GST Act, and avoidance of GST Registration Online or failure to file GST Returns online will result in penalties and interest on dues.

In this article, we will discuss about filing GST returns online and types of returns to be filled on GSTN by different categories of taxpayers.

GST Returns are to be filled on due dates. You can find them on official website for each category of taxpayer. If you’re doing business in India and your turnover exceeds 20 lakhs per annum, you’re required to register for GST.

After the registration, you’ll be required to charge taxes on invoices. Exempted sales need not be taxed. One month invoices are to be considered to file GST Returns online, and it must be done before due date. In the first return, you’ll have to declare total sales carried out during the period.

Different types of GST Returns to be filled online

  1. GSTR – 1 : Filing of total output supplies made.
  2. GSTR – 1A : Allowes viewing of auto-generated details produced in GSTR 2.
  3. GSTR – 2 : Filing od total Input supplies made.
  4. GSTR – 2A : Allows viewing of auto-generated details uploaded by the supplier.
  5. GSTR – 3 : N/A (Will be announced later after the meeting)
  6. GSTR – 3B : Total amount due to GSTN will be settled.
  7. GSTR – 4 : Quarterly returns of composition scheme.
  8. GSTR – 4A : Allows viewing of inward supplies for those who opted composition scheme under GST.
  9. GSTR – 5 : Filing of supply details made by Non – Resident Indians.
  10. GSTR – 6 : Return filing of Input Service distributors.
  11. GSTR – 6A : Allows viewing of auto-generated details for input service provider, filled by a supplier in GSTR 1.
  12. GSTR – 7 : For authorities that deduct tax at source.
  13. GSTR – 8 : Filing returns of supplies made by the E-commerce seller.
  14. GSTR – 9 : Annual GST Returns.
  15. GSTR – 9A : Annual returns of Composition Scheme taxpayers.
Read  How to Change GST Registration Details or Proprietor information in GST Portal

What is GST Return?

A GST return is a form containing details to be filled and calculated thereby allowing revenue payment to tax authorities through online channels. This includes sales, purchases, output tax payable on sales, input tax to be claimed against total output tax (ITC).

Who should file GST Returns?

Every taxpayer who is registered under GST regime is required to file GST Returns online.

Penalties for not filing returns on due dates

Failure to pay tax on due dates will fetch additional liabilities including penalties. 18% Interest will be charged on the total tax payable.


Finkwik Team

Finkwik is a website that publishes articles on topics such as startup Businesses, finance, taxation, technology and more.

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