What exactly is a GST Return GST Returns and How to File Them

What Exactly is a GST Return?

What is GST return filing?

GST-registered businesses must file GST return monthly, quarterly, and yearly, depending on the nature of their operations. So it is require to include data about the sales or purchases of products and services and the tax collect and paid in this section. Implementing a complete Income Tax System, such as GST, in India has ensured that taxpayer services, including registration, returns, and compliance, are available and precisely linked.

Hence, individual taxpayers who submit GST return filing must complete 4 forms: supply returns, returns for purchases made, monthly returns, and yearly returns.

How to File GST Return Online 

Hence, businesses registered under GST return filing monthly, quarterly, and annually, depending on the kind of company, via the Government of India’s GST portal. Thus,they must submit information on the sales and acquisitions of products and services and the tax collected and paid.

Implementing a comprehensive Income Tax system in India, such as GST, would guarantee that taxpayer services like registration, returns, and compliance are clear and straightforward. Hence, individual taxpayers will file their GST returns using four forms: the return for supply, purchases, monthly returns, and the yearly return. So, Small taxpayers who have chosen a composition plan must file daily returns.

Who is require to file GST returns?

So, all registered business entities under the GST system must file GST returns.  Thus, the document procedure must be determine base on the nature of the business.

A GST return must be filed by the register dealer who engages in the following activities:

  • Sales Purchase 
  • Output Sales tax on goods and services
  • Input Tax Credit with the purchase of GST

How can I file my GST returns?

Hence, IIPTR is a powerful business platform in India that provides full-service GST services. Moreover, we have assist hundreds of company owners in obtaining GST registration and GST return filing.

A dedicated GST advisor is assign when a firm outsources its GST return filing to IIPTR.

Thus, a personal adviser will contact you each month to get the relevant information, prepare the GST returns, and assist you with completing the GST returns.

Types of GST Returns


This form is use to file tax returns for external supply.It includes information on interstate and intrastate B2B and B2C sales and purchases under reverse charge and inter-state stock transfers during the tax year. The late payment will be collected in the following open return on Form GSTR-3B if Form GSTR-1 is filed late. From January 1, 2022, taxpayers can only file Form GSTR-1 if they have already filed Form GSTR-3B


It is an amendment form used to fix the GSTR-1 document, including any discrepancies between the GSTR-1 of a taxpayer and the GSTR-2 their consumers. This can be filed between the 15th and 17th of the following month.


This form files the monthly GST return for received inward supply. It includes taxpayer information, the period of recovery, and final invoice-level purchase information for the tax period, which is presented individually for goods and services.


The GSTN automatically compiles an auto-generated duty return for a taxpayer’s purchases and inward force based on their suppliers’ GSTR-1 information.


GSTR-2 B is an auto-generated document that serves as a taxpayer’s Input Tax Credit( ITC) statement. According to the GST Council, GSTR- 2B will help reduce the time it takes to file returns, limit mistakes, help reconciliation, and simplify compliance.


It is used to file monthly combined tax returns. It includes the taxpayer’s basic information (name, GSTIN, and so on), the period to which the return applies, turnover details, final aggregate-level inward and outward supply details, tax liability under CGST, SGST, IGST, and additional tax (+1% tax), information about your ITC, cash, and liability ledgers, and information about other payments such as interests, penalties, and fees.


It is a tax notice given by the tax authorities to a defaulter who still needs to file monthly GST returns timely.


The government of India has issued temporary consolidated summary GST returns of inbound and outbound supplies as a consolation for enterprises that have recently registered for GST.


Compounding sellers must file quarterly GST filings. This includes the total value of supplies made during the period covered by the return, as well as the tax paid at the compounding rate (no more than 1% of aggregate turnover) for the period, as well as invoice details for inward supplies if they are either imports or purchased from regular taxpayers.


It is the composition of dealers’ quarterly purchase-relate tax returns. The GSTN site generates it automatically based on the information in your suppliers’ GSTR-1, GSTR-5, and GSTR-7 forms.


Non-resident foreign taxpayers with variable returns (It includes the taxpayer’s information, the period of return, and the invoice data for all goods and services sold and acquired. It also covers the taxpayer’s imports on Indian soil during the recorded period/month.


This is the ISD’s monthly GST return. It includes the taxpayer’s basic information (name, GSTIN, etc.), the period to which the return applies, invoice-level supply details from the GSTR-1 of counter-parties, invoice details, including the GSTIN of the taxpayer receiving the credit, a separate ISD ledger with the opening ITC balance for the period, credit for ITC services received, debit for ITC reversed or distributed, and closing balance.


For TDS transactions, it is filed as a monthly return. It includes the taxpayer’s basic information (name, GSTIN, etc.), the period the return applies, the supplier’s GSTIN, and the invoices from which the tax was deducted. It is classified into three primary tax heads: SGST, CGST, and IGST. The form also includes information on extra payments, such as interest and penalties.


It is the monthly revenue generate by e-commerce businesses.It contains the taxpayer’s basic information (name, GSTIN, etc.), the period to which the return relates, details of supplies made to customers through the e-commerce portal by both registered taxable persons and unregistered persons, customers’ basic information (whether or not they are register taxpayers), the amount of tax collected at source, and tax rates.


This is a combined yearly tax return. It offers detailed information on the taxpayer’s income and expenses. These are then regroupe base on the taxpayer’s monthly GST filings.


Every taxpayer registered in the composition program must complete an annual composition return form.


It is an annual return form require of e-commerce businesses that collect tax at the point of sale.


Every taxpayer required to have their annual reports audited because their aggregate turnover exceeds 2 crores in a fiscal year must complete this Audit form.


Before discontinuing GST registration, you must file GST returns. This last GST return must be filed when permanently discontinuing business activities/canceling GST registration. It will include information on all supplies, obligations, tax collected, and tax due.


Variable tax return for UIN taxpayers offers information on purchases made for self-consumption by foreign embassies and diplomatic missions within a specific month.

Procedures for Filing GST Returns Online

The government has made advances towards innovation and automation, instituting online filing of GST returns on the government’s GST site via the Goods and Service Tax Network (GSTN).

Step 1: To operate the GST portal (

Step 2: Get a 15-digit GST Identification Number (GSTIN) depending on your state code and PAN.

Step 3: Upload the required invoices to the GST site. Each invoice will be assign a reference number.

Step 4: Once you’ve uploaded your invoices, inner returns, outward returns, and cumulative monthly GST returns, double-check the information entered and submit your returns.

IIPTR Institute is well-known for its user-friendly online platform, through which you may obtain GST filing services from the convenience of your own home. From the outset, the committed representatives of the IIPTR Institute will be in close contact with you. Thus they will gather the necessary paperwork and do the essential tasks.

How to File GST Returns Using GSTN?

Thus, the Goods and Services Tax Network will combine the provided data, preserve data on all GST-registered buyers and sellers, and maintain registers for future use. Hence, businesses must file three monthly returns every three months and one annual return after the fiscal year has concluded (a total of 37 returns). GSTN has published a simple Excel-based template to make it so easier for businesses to file taxes.

Hence, this Excel document is free to download through the GST Common Portal. So taxpayers can use this template to generate invoice data regularly. The incoming and leaving supplies data can be post to the GST site on or before the deadline. However, Offline data preparation is a possibility. The taxpayer will only require Internet access once they upload the completed file to the GST portal.

How Do I Check the Status of My GST Returns?

Hence, you may check the status of your GST Returns using the official GST Login Portal. Thus,there are three approaches to this. Hence these procedures are as follows:

  • Using the ‘Return Filing Period’ option to track the status
  • Using the ‘ARN’ option to track the status
  • Using the ‘Status’ option to track the status
  • Using the ‘Return Filing Period’ option to track the status

Step 1: Log in to the GST portal at using your credentials.

Step 2: Select the Services tab from the topmost menu

Step 3: So ,Select Returns > Track Return Status.

Step 4: Go to the ‘Return Filing Period’ tab.

Step 5: On the following screen, choose the fiscal year and return filing period from the drop-down boxes.

Step 6: So, after clicking the ‘Search’ button, the status of the GST Return will be shown on your screen.

  • Using the ARN option to track the status

Step 1: Log in to the online GST gate at https// using your credentials.

Step 2: Select the Services tab from the topmost menu.

Step 3: So, Select Returns > Track Return Status.

Step 4: Click the ARN button.

Step 5: So, Enter the ARN in the relevant sector.

Step 6: So,after you click the ‘Search’ button, the status of your GST Return will be shown on your screen.

  • Using the ‘Status’ option to track the status

Step 1: Log in to the GST portal at using your credentials.

Step 2: Select the Services tab from the topmost menu.

Step 3: So, Select Returns > Track Return Status.

Step 4: Click on the ‘Status’ tab.

Step 5: From the drop-down box, select the Status of Return that you want.

Step 6: So,after you click the ‘Search’ button, the status of your GST Return will be shown on your screen.


Q1 What should a taxpayer do after entering GSTR- 3A?

  • Within 15 days of receiving a GSTR-3A notification, the defaulter must submit the return and pay any applicable penalties and late fees. 

Q2 What separates an annual return from a final return?

  • Hence, every registered individual paying GST as a regular taxpayer must complete an annual return. An annual return must be file using Form GSTR 9 once a year. On the other hand, those whose registration has been cancel or abandoned must file a final return using Form GSTR 10. 

Q3 Can the provider make changes to documents left pending by recipients?

  • Suppliers can only change documents if the recipient has rejected them, not if they have been kept pending.

Q4 Can the taxpayer adjust the period for submitting returns?

  • Yes, the taxpayer can modify the filing period once. Hence, this may only be done after the fiscal year’s first return is file.


So, GST return filing is a vital component of tax compliance for firms operating under the GST framework. You may make the process easier by recognizing the necessity of submitting proper returns and following the tips provided in this guide.


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