How to file GST returns

How to file GST returns?


Nowadays we need not go to a common well to fetch water and use it, Water comes to our house through pipelines, we drive on highways at 100kmph, we live a safe life with our military safeguarding at the border, 24/7, CCTV inroads are ensuring our safety, but how the government is getting money for all these things. Not only today, even in the ancient days, kings and emperors gave plenty of facilities to people. What is the source of income? The answer is simple, TAX. The government is levying plenty of taxes such as income tax, costumes, property tax. Nowadays, the most common one is the GST.

What is GST?

Goods and Services Tax (GST) is an indirect tax that was rolled out on July 1, 2017. This act compiled various indirect taxes such as service tax, sales tax, excise duty, and various other indirect taxes.

Who has to register under GST?

  • Business turnover crosses more than 40 Lakhs of turnover
  • Individual or business who is doing intrastate trade
  • Anyone who is into casual trade
  • Every e-commerce aggregator

GST basic Mandatory returns forms

  • GSTR-1
  • GSTR-3B
  • GSTR-9A


Tax return for outward supplies (in other words called as sales) made (contains the details of the interstate as well as intrastate B2B and B2C sales including purchases under reverse charge and interstate stock transfers made during the tax period). The last date for filing GSTR 1 is the 10th day of every subsequent month.


GSTR 3B is a monthly self-declaration to be filed, for furnishing summarized details of all outward supplies made, input tax credit claimed, tax liability ascertained, and taxes paid. The last date for filing GSTR 3B is the 20th day of every subsequent month. Failing which there will be a penalty of Rs.20 every day.


The GSTR 9 is an annual return statement that needs to be filed once a year by every GST holder. The statement comprises of all sales any purchase made during the last financial year.

Other forms:


This form comprises all inward supplies i.e. to say purchases. The particulars in this form are auto-populated based on data filed by the suppliers in their GSTR-1 return. This form is just a view only form and we cannot make any changes to this.


This is the return form for composition scheme holders. The Composition Scheme is the one where the GST holder’s turnover up to Rs.1.5 crores.


This form is the return to be filed by non-resident foreign taxpayers, who are registered under GST and are carrying out business transactions within India.


This form is for submission of TDS deducted, the TDS liability payable and paid and TDS refund claimed if any.


This form is for submitting monthly return by e-commerce operators registered under the GST

Hence, Get a free consultation for GST Registration in Bangalore: Please Contact – 9108569562

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