GST Filing

An overview of the GST Returns

As per the GST law which was first tagged in by our Prime minister, the GST Returns and filings have been an issue for a lot of Indians. So here is a detailed overview of the whole facts.

As a business person or those who are working their shops or retails, it is essential for them to file for the GST Returns. Hence the better returns they get on their filings, the more option they have, and it becomes smoother and more comfortable as well. There are particular business actions which are also filled here like the tax liability, the declaration, and the savings onto the tax leads, etc. these are the instruction which is issued as per the government.

Any person who is applying for the GST Registration has to make their GST Returns and filings as well. It becomes a mandatory part for them and on their behalf as well. It is a small document which is needed by the tax and the law files by the Indian government to understand the happenings of the total income, etc. as well. These are done on purpose to calculate the total tax liability as well.

Online GST Return Filing Procedures

Here is the online procedure for your entire GST Returns filling.

  • First of all, you need to visit the online portal of the official website where you have to file for your GST Returns.
  • There is a 15 digit GST identification number which you have to try in for. This is based on the state code or the PAN Card that you have issued on your name.
  • Upload the invoice that you have on the GST portal or the software. Since there are different forms which you can use for filing, you should upload it according to your requirement. For every invoice that you register onto your site, there will be a reference number issued for the same.
  • After you have uploaded all your invoice, your inward and outward turns, you need to cross-check them for any errors. Plus if there are any errors, then they can help you to solve it for the next try as well.
  • File in for the outward supply return which comes for your GSTR 1.
  • Details of the outward suppliers will be there in front of you where you can go in for the GSTR 2A to the recipient.
  • When it receives the recipient, they have to verify, validate, and then modify the details of the outward supplies which are stored here. There are also the details for the credit and the debit notes as well.
  • The details for the inward supplies of the GDTR 2A will be verified by the recipient and will be needed to furnish as well.
  • The supplier can either accept or reject the modifications which are done in the details.

Types of returns under GST

Here are the general types of returns under GST.

  • GSTR 1 which are registered under the taxable supplier. They should file for the details of the outward supplies of the taxable goods produced and the services which are affected as well.
  • GSTR 2 which are registered under the taxable recipient which should be filed for the details of the inward supplies. These are the taxable goods and services claiming for the input tax and credit.
  • GSTR 3 which are registered for the taxable person, should file for the monthly returns on the final details which are present.
  • GSTR 4 which are used for the composition for the supplier who should file for the quarterly return.
  • GSTR 5 which are used for the return on the non-resident and the taxable person.
  • GSTR 6 which are used for the input and the service distributor as well.
  • GSTR 7 which are used for the returns for the authorities.
  • GSTR 8 which are used for the eCommerce operator and the tax collector.
  • GSTR 9 which are registered for the taxable person, should file for the whole return.
  • GSTR 10 which are used by the taxable person whose registration has been canceled.


Yes, you can apply for GST Returns online on the official portal if you wish.
No, there are places in the northeast which has the same filings and returns.
Yes. The GST Returns applicable for all the people who are running a business. It is mainly for the business people and even the retailers too.
Yes, you can revise the GST Returns if you want. For the next period’s return, there are filings which are needed for the same.