GST Return Filing Process - Expert Accountants For GSTR Filing
GST Return includes the filing of various returns and forms that every taxable person registered under GST is required to file in a financial year.
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OVERVIEW
What is GST Return Filing?
GST return filing is a major compliance obligation for registered businesses in India. Each tax period, companies are required to present the Government of India, through the GST portal, a complete record of their sales, purchases, taxes collected, and input tax credits claimed. The entire process might seemingly be simple; however, it involves many interconnected forms, strict deadlines, and complex reconciliation requirements that, without proper guidance and professional support, can easily become very consuming.
The implementation of Goods and Services Tax revolutionized the indirect tax system of India by abolishing the multiple taxes that were levied at different stages and replacing them with a single tax. Nonetheless, this unified system also brought about new compliance obligations. All businesses are now required to file their tax returns regularly, whether it is on a monthly, quarterly, or annual basis, depending on their registration category and the amount of their sales. Missing deadlines, making data entry mistakes, and misinterpreting GST rules can all lead to heavy fines, delayed refunds, and even legal complications.
This is where dedicated GST filing services prove to be indispensable. JustStart, with its staff of skilled professionals, which includes Company Secretaries, Chartered Accountants, and business compliance experts, has won the trust of the whole business community as a partner in the facilitation of the navigation through this difficult terrain.
Here is a fun fact for you:
In India, July 1st of every year is celebrated as GST Day.
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Benefits
Benefits of GST Return Filing
GST (Goods and Services Tax) is recognized as one of India’s most significant taxation reforms. Its introduction has streamlined indirect tax structures by replacing multiple state and central taxes with a unified system. Filing GST returns offers numerous benefits to taxpayers and businesses, including:
✅ Elimination of the Cascading Effect of Taxes: Prevents tax-on-tax situations, reducing overall tax liability.
✅ Simplified Compliance: GST return filing is easy to manage, thanks to a standardized process.
✅ Harmonized Tax Structure: Ensures uniformity in tax rates and policies across states.
✅ Efficient Administration: Simplifies tax management for both the government and taxpayers.
✅ Seamless Input Tax Credit: Facilitates smooth credit transfer for businesses.
✅ Enhanced Revenue Efficiency: Boosts government tax collection with minimal evasion.
✅ Reduced Tax Collection Costs: Lowers administrative expenses associated with tax compliance.
✅ Improved Transparency: Promotes accountability through digital tracking of transactions.
✅ 100% Online Process: Enables end-to-end online filing, ensuring convenience.
✅ Relief in Tax Burden: Reduces the overall tax liability for businesses and consumers.
Why GST Return Filing Matters
Filing GST returns on time is crucial for maintaining compliance and avoiding penalties. It helps businesses claim input tax credit and strengthens their credibility in the market.
Who Should File GST Returns?
Ideally, any business owner with an annual turnover of Rs. 40 lakhs or Rs. 20 lakhs (for hilly areas and North-Eastern states) should file a GST return accordingly.
However, there is a classification for which you should file your GST return. Let’s see them.
Types
Types of GST Returns
A GST return is typically filed depending on the type of tax structure you fall under. For example, there are 7 categories of taxpayers as mentioned in the Income Tax Act 1961, such as regular taxpayers, composition taxpayers, E-Commerce operators, TDS deductors, non-resident taxpayers, Input Service Distributor (ISD) and casual taxable persons. Based on the type of taxpayer you are, you need to file the GST return.
✅ GSTR-1: Regular/QRMP taxpayers have the option to report their monthly or quarterly detailed outward supplies, which include B2B invoices and B2C summaries, by 11th and 13th, respectively.
✅ GSTR-2A: An auto-generated statement of inward supplies is provided every month, which is a read-only document and is taken from the suppliers' GSTR-1, and can be viewed after the 11th of every month.
✅ GSTR-2B: A monthly ITC statement is generated relatively after the 14th, which is used as a basis for claiming input tax credit, which is taken to be legitimate.
✅ GSTR-3B: Tax liability, ITC claims, and payments are shown in a monthly or quarterly summary return (depending on the state or turnover, 20th to 24th) and reported thus.
✅ GSTR-4: Taxpayers under the composition scheme shall submit the return by the 18th of the quarter, comprising of the turnover and fixed-rate paid tax.
✅ CMP-08: Composition traders report monthly (by the 18th) to the GST department their total tax liabilities under the scheme for the purpose of self-assessed tax payments.
✅ GSTR-5: Non-resident taxpayers and OIDAR service Providers submit a monthly report (by the 20th) detailing the supplies made to domestic companies or end-users.
✅ GSTR-5A: OIDAR service Providers submit a monthly report (by the 20th) for the provision of online information services to non-taxable recipients.
✅ GSTR-6: Input Service Distributors will distribute ITC over the existing different GSTINs of the same entity, filing it monthly (by the 13th).
✅ GSTR-7: The Government TDS deductors will month-wise file (by the 10th), indicating TDS deductions as well as remittances on the specified payments made.
✅ GSTR-8: E-commerce operators who are collecting TCS will be monthly (by the 10th) filing with the details regarding the supplies made through their platform and the TCS collected.
✅ GSTR-9: Regular non-taxpayers with a turnover of over ₹2 crore will have to file an annual return by December 31, reconciling all the monthly or quarterly filings.
✅ GSTR-9C: Taxpayers with a turnover of more than ₹5 crore will have to submit an annual audit reconciliation with GSTR-9 by December 31.
✅ GSTR-10: The Registration of taxpayer cancellation will be permitted only on the return of tax payment being made one-time with the final supply and liability details within three months.
✅ GSTR-11: UIN holders (UN bodies, embassies) will be filing monthly (by the 28th) for the purpose of claiming refunds on the import purchases.
Essential Compliance Details
All taxpayers are required to file nil returns in case there are no transactions (a late fee of ₹20/day). The QRMP scheme involves quarterly GSTR-1 with monthly GSTR-3B payments. The 3-year filing limit (post-July 2026) makes timely submission very important for all forms. JustStart takes care of complete compliance for every type of return.
Process
Online Process for Filing GST Returns
Filing GST returns has become straightforward, thanks to the Indian government's simplified online procedures.
Why Choose Professional Services?
Filing GST returns correctly is crucial for compliance. Partnering with professionals ensures accuracy, saves time, and avoids penalties for errors.
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Follow these steps to file your GST return hassle-free.
Obtain GSTIN
Before filing your GST return, you need a 15-digit GST Identification Number (GSTIN). You can either seek assistance from a professional return filing service provider like JustStart or get expert counseling. The service provider will handle form submissions and portal uploads, ensuring the process is completed on time.
Upload Invoices
Once you receive your GSTIN, the next step is to scan and upload your invoices on the GST portal. Each invoice will be assigned a unique reference number for tracking.
File Returns in Stages
GST return filing involves submitting three types of returns:
✅ Outward Return (GSTR-1): File details of outward supplies, including uploaded invoices. Review and edit information before final submission, as no changes are allowed post-submission.
✅ Inward Return (GSTR-2): Once GSTR-1 is filed, the details automatically populate in the GSTR-2A form. Review and verify these details.
✅ Cumulative Monthly Return: Provide a summary of monthly taxable supplies for accurate reconciliation.
Verify and Confirm Details
Carefully review all details on the GSTR-2 form, ensuring accuracy in reporting inward supplies of taxable goods and services. Submit the form to complete the filing process.
Documents Required
Documents Required for GST Return Filing
GST return filing requires organized documentation covering sales, purchases, tax payments, and reconciliations to ensure accurate reporting on the GST portal. Businesses must maintain these records for the specific tax period, typically gathering them before accessing the portal for GSTR-1, GSTR-3B, or other forms.
☑️ Sales Invoices (B2B): Number of invoice, date, GSTIN of the customer, amount on which tax is applied, supply place, GST rates, tax amounts
☑️ Sales Invoices (B2C): Summaries per tax rate slabs in a consolidated form
☑️ HSN-wise Sales Summary: HSN codes, quantities, UQC, total value, taxes
☑️ Debit/Credit Notes: To the customers with particulars
☑️ Advance Receipts: Taxable/non-taxable advances set off
☑️ Purchase Invoices: GSTIN of supplier, invoice particulars, tax charge, levies
☑️ Export Documents: Shipping bills, LUT details
☑️ Import/SEZ Bills: Entry bill, port code, amount, taxes paid
☑️ GSTR-2A/2B Reconciliation: Reports of mismatches with reasons
☑️ Bank Statements/Challans: Evidence of GST payments done
☑️ Electronic Ledger Balances: Statements of cash/credit ledger
☑️ TDS/TCS Certificates: Details of GSTR-7/8 received
☑️ E-way Bills: Records of interstate movement
☑️ Interest/Late Fee Calculations: For late payment
Deadlines
GST Return Filing Deadlines
The deadlines for GST return filing are determined by the type of taxpayer, the amount of turnover, and the type of return. They are also strictly enforced, with heavy penalties that include automatic daily fines for any delays. Failure to file on time could result in late fees of ₹50 per day (₹20 for nil returns) and the new 3-year limit on filing, starting from July 2026.
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JustStart diligently monitors all deadlines and guarantees compliance in a timely manner across various return types.
Common Mistakes
Common GST Return Filing Mistakes
Throughout the years of handling GST compliance, businesses have been found to make mistakes in a specific pattern, one of which is very costly. A professional service provider would rather prevent the errors than let the customers pay for them.
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Mistake 1: GSTIN Entry Errors
The moment a single digit in a GSTIN (15-character identification number) is wrong, the whole transaction becomes non-existent for the receiver, and it can lead to multiple reconciliation issues. Quality GST software commonly used by professionals includes GSTIN validation features that automatically point out these errors before the submission of a return. They check the GSTIN against the official GSTN database for verification.
Mistake 2: Mismatches Between GSTR-1 and GSTR-3B
When the sales that are reported in GSTR-1 are not in accordance with the summary figures of GSTR-3B, it sets off an alarm for the tax department, and your return is flagged as suspicious. Professional accountants work out comprehensive reconciliation documents that connect every GSTR-1 invoice to its GSTR-3B summary line with detailed explanation of differences, and thus, complete alignment is established.
Mistake 3: Incorrect Input Tax Credit Claims
The ITC claim on ineligible supplies and wrong amounts usage continues to be the most common reason for the GST department to issue notices. Service providers carry out thorough reviews as per Section 17(5) of the CGST Act, which names the ITC-blocking categories, and also verify amounts claimed with GSTR-2B prior to submission.
Mistake 4: Incorrect Tax Classification
Mistakes in assigning the right HSN (Harmonized System of Nomenclature) codes or tax rates to products can escalate into accusations of underpayment. Expert services always have up-to-date HSN code databases, and they also ensure that the same classification is consistently applied over all periods of tax filings.
Mistake 5: Filing NIL Returns When Mandatory
It is a common misconception among businesses that they do not need to file a return if they had no transactions for the whole month. However, the GST regulations impose the obligation to file nil returns (which reflect zero sales and purchases) for every month, regardless of whether there is any activity or not. Professional services have filing calendars that help in timely nil return filings when required.
Mistake 6: Reverse Charge Mechanism Errors
In some case scenarios, the tax responsibility is reversed, and it is the buyer who will pay the tax instead of the seller. Sometimes, wrongly reporting or not reporting at all leads to tax department notifications and compliance problems. At the same time, tax havens for accountants are always updated with lists of reverse charge applicable supplies, and reporting is done correctly in GSTR-3B.
Penalties
GST Return Late Filing Penalties
Mistakes in the submission of GST returns leads to the incurrence of late fees, interest on the tax amounts not paid, and penalties for the taxpayer's non-compliance or understatements. The 3-year filing limitation (after July 2026) makes submission every time paramount to the taxpayer's avoiding getting into issues with compliance for good.
✔️ GSTR-1: ₹50/day (₹25 CGST + ₹25 SGST) for regular returns; ₹20/day for nil returns; max ₹5,000
✔️ GSTR-3B: ₹50/day (₹25 CGST + ₹25 SGST) for regular; ₹20/day for nil; max ₹5,000
✔️ GSTR-4 (Composition): ₹200/day; max ₹5,000 (₹500 for nil returns)
✔️ GSTR-5/5A (Non-Resident/OIDAR): ₹200/day (₹100 CGST + ₹100 SGST); ₹100/day for nil
✔️ GSTR-6 (ISD): ₹50/day; no reduced fee for nil returns
✔️ GSTR-7 (TDS): ₹200/day (₹100 CGST + ₹100 SGST); max ₹5,000 each; plus 18% interest
✔️ GSTR-8 (E-commerce TCS): ₹200/day (₹100 CGST + ₹100 SGST)
✔️ GSTR-9 (Annual): ₹200/day (₹100 CGST + ₹100 SGST); max 0.25% of turnover
✔️ GSTR-9C: ₹200/day (₹100 CGST + ₹100 SGST); max 0.5% of turnover
✔️ GSTR-10/11: ₹200/day (₹100 CGST + ₹100 SGST) + 18% interest on dues
Additional Penalties:
- Short Payment/Non-Payment: 10% of tax due (min ₹10,000)
- Tax Evasion (No Fraud): 100% of tax evaded (min ₹10,000)
- Interest: 18% p.a. on unpaid tax from the due date
- GSTR-3A Notice: Issued for repeated delays, demanding compliance
JustStart stops penalties apart from limiting exposure through the automated tracking of deadlines and filing without errors.
Why Choose JustStart?
Why Choose JustStart for GST Return Filing?
When it comes to GST return filing, JustStart stands out as your trusted partner, offering expert services with a client-first approach.
Here’s why businesses prefer JustStart:
✅ Team of Qualified Professionals
Our team comprises experienced Company Secretaries (CS), Chartered Accountants (CA), lawyers, and business administrators, ensuring your GST returns are filed accurately and efficiently.
✅ Comprehensive Corporate Legal Support
JustStart offers 360° corporate legal services, making it a one-stop solution for GST return filing, business incorporation, and other professional needs.
✅ On-Time Service
We understand the importance of deadlines. Our team delivers timely GST return filing to help you stay compliant without stress.
✅ Super Support Across Channels
Our customer support team is available via call, email, and chat to assist you with any queries, ensuring a seamless experience.
✅ Affordable and Transparent Pricing
JustStart provides quality services at a cost that’s lower than most professionals and service providers, offering excellent value for your investment.
Locations
GST Return Filing in Other States and Cities
FAQs
LET'S CLEAR ALL THE DOUBTS!
Form GSTR-1 is to be furnished by all normal and casual taxpayers, every registered taxable person other than ISD, composition taxpayers, and persons liable to collect tax under Section 52 and A person liable to deduct tax under Section 51.
Yes. The applicants may be penalized for late GST return filing. There are different kinds of penalties prescribed for each kind of delayed return filing.
Yes. Since GST return filing is an online process, the portal also gives you the opportunity to know your GST return’s status via three modes:
- Application Reference Number (ARN)
- Return Filing Period
- Status
To do that, you can simply
- Step 1: Navigate to gst.gov.in.
- Step 2: Enter your login information.
- Step 3: Choose a mode from the drop-down list.
- Step 4: Click “search”
After successful submission of the application, you may see either of the following 4 status reflected on the screen:
- To be filed
- Submitted but not filed
- Filed-Valid: Return Filed
- Filed-Invalid: Return Filed but tax not paid or short paid
Typically, yes. GSTR-1 and GSTR-3B should be filled in by all registered GST applicants even when there is no business activity. Here, you can mention that there were NIL Sales.
Taxpayers under a composition scheme, NRI taxpayers, input service distributors, and e-commerce operators deducting TCS are exempted from filing GSTR-1.
In theory, it is possible, but it will be very risky. The technical difficulties, requirement for rechecking, and high penalties of the GST system pose a big danger of making costly mistakes. In the case of businesses that are not very complicated, hiring a professional like JustStart would act as insurance against costly errors.
GST rules do not allow amendments after submission; therefore, the answer is no. Any mistakes will have to be adjusted in the next monthly returns. Accuracy in filing is so important that it is one more reason why professional services in preparing the return are of great value.
Discrepancies between your purchase records and GSTR-2B require investigation and often amendment by the supplier. Professional services identify these mismatches, coordinate with suppliers for corrections, and maintain documentation explaining variations, preventing compliance issues.
