GST Filing Services in India
What is GST Filing?
Goods and Services Tax (GST) is a comprehensive indirect tax levied on the supply of goods and services in India. Introduced on 1st July 2017, it replaced multiple indirect taxes like VAT, service tax, excise duty, etc. GST Filing is mandatory for businesses above the prescribed turnover or engaged in certain operations like inter-state trade or e-commerce. It provides a legal identity, enables input credit, and fosters credibility.
Legal Recognition
Official business identity under GST law
Input Tax Credit
Claim tax credits on business purchases
Business Expansion
Enable inter-state trade and e-commerce operations
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Types of GST Returns
| Return Form | Purpose | Applicability | Frequency | Due Date |
|---|---|---|---|---|
| GSTR-1 | Details of outward supplies (sales) | All regular taxpayers | Monthly/Quarterly | 11th of next month (monthly) or 13th of next month (QRMP) |
| GSTR-3B | Summary of outward and inward supplies + tax liability | All regular taxpayers | Monthly | 20th of next month (monthly); 22nd/24th (QRMP) |
| GSTR-4 | Return for Composition Scheme | Composition taxpayers | Annual | 30th April of next FY |
| GSTR-5 | Return for Non-resident taxable persons | Non-resident | Monthly | 20th of next month |
| GSTR-6 | Input Service Distributor (ISD) return | ISDs | Monthly | 13th of next month |
| GSTR-7 | TDS return | Persons deducting TDS | Monthly | 10th of next month |
| GSTR-8 | TCS return | E-commerce operators | Monthly | 10th of next month |
| GSTR-9 | Annual return | All regular taxpayers | Annually | 31st December of next FY |
| GSTR-9C | Reconciliation statement & audit | Taxpayers with turnover > ₹5 Cr | Annually | 31st December of next FY |
GST Filing Deadlines (Regular Taxpayers)
GSTR-1 (Monthly): 11th of next month
GSTR-3B (Monthly): 20th of next month
GSTR-9 (Annual): 31st December of next FY
GSTR-9C (Annual, if applicable): 31st December of next FY
- GSTR-1: 13th of month following quarter
- GSTR-3B: 22nd or 24th depending on the state
Step-by-Step GST Filing Process
Login to GST Portal: Visit www.gst.gov.in and log in using credentials
Select the Relevant Return: Click on Returns Dashboard and choose the relevant financial year and month
Enter Details: Fill outward supply (sales), inward supply (purchases), tax liability, and ITC claimed
Upload Invoices (if required): Upload B2B invoices, credit/debit notes, amendments
Preview Return: Check for accuracy and reconcile with books
Pay Tax (if applicable): Use cash ledger or credit ledger to pay any outstanding tax liability
Submit & File with DSC/EVC: Submit the return and validate with Digital Signature Certificate (DSC) or Electronic Verification Code (EVC)
Documents Required for GST Filing
Sales Invoices
B2B, B2C, export invoices
Purchase Invoices
For ITC claim
Credit/Debit Notes
Adjustments made post invoicing
GSTR-2B / 2A Statement
Auto-drafted purchase data
Bank Statement
For reconciliation (optional)
E-Way Bills
Movement of goods (if applicable)
Payment Challans
Tax payment details
Input Tax Credit Summary
ITC claim calculations
Penalties for Late Filing
- Late Filing – GSTR-3B or GSTR-1: ₹50/day (₹20/day for nil returns) – max ₹5,000 per return
- Late Filing – GSTR-9/9C: ₹200/day (₹100 CGST + ₹100 SGST) – max 0.25% of turnover
- Interest on Late Tax Payment: 18% per annum on tax due
- Wrong ITC Claim: Penalty of 100% of tax + interest
- Non-filing for 2 months: E-Way Bill generation gets blocked
Key Tips for Error-Free GST Filing
- Reconcile books with GSTR-2B every month
- File nil returns even if there is no business activity
- Avoid ITC claims beyond allowed period (e.g., 30th Nov of next FY)
- Keep digital records of all invoices
- Use GST-compliant invoicing software
FAQs on GST Filing
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