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GST Filing in India: Complete Guide 2025


❊ What is GST Filing?

GST Filing is the process of submitting details of sales, purchases, output GST (collected on sales), and input GST (paid on purchases) to the government via online returns. Every business registered under GST law in India must file returns periodically, either monthly, quarterly, or annually, depending on the business type and turnover.

❊ Types of GST Returns in India

As per the GST Act, registered taxpayers are required to file different types of GST returns. Here’s a breakdown:

Commonly Filed GST Returns:
Return Type Description Frequency
GSTR-1 Details of outward supplies (sales) Monthly/Quarterly
GSTR-3B Summary of outward, inward supplies, and tax payments Monthly
GSTR-4 Return for Composition Scheme taxpayers Annually
GSTR-5 Return for Non-Resident taxable persons Monthly
GSTR-6 Input Service Distributor (ISD) return Monthly
GSTR-7 Return for TDS deduction under GST Monthly
GSTR-8 Return for e-commerce operators collecting TCS Monthly
GSTR-9 Annual return for regular taxpayers Annually
GSTR-9C Reconciliation statement (for businesses with turnover above ₹5 Cr) Annually
GSTR-10 Final return upon cancellation of GST registration Once
GSTR-11 Return for UIN holders (like foreign embassies) Monthly

❊ GST Return Filing Due Dates (2025)

Return Type Due Date
GSTR-1 (Monthly) 11th of the following month
GSTR-3B (Monthly) 20th of the following month
GSTR-4 30th April of the following financial year
GSTR-9 & 9C 31st December of the following financial year

Note: Due dates may vary with government notifications.

❊ GST Filing Process in India

Follow these simple steps for seamless GST filing:

  • 1. Login to GST Portal: Visit www.gst.gov.in
  • 2. Select Relevant Return Form: Choose the applicable return (GSTR-1, 3B, etc.)
  • 3. Enter Transaction Details: Fill in sales, purchase, tax paid, and tax collected data.
  • 4. Reconcile Input Tax Credit (ITC): Match inward supplies with supplier’s GSTR-1.
  • 5. Preview Return: Verify details for errors or mismatches.
  • 6. Pay GST Liability: Make payment via cash ledger or input tax credit.
  • 6. Submit Return: File the return and download the acknowledgment.

❊ Benefits of Timely GST Filing

Filing your GST returns on time ensures:

  • Compliance with law and avoidance of penalties.
  • Seamless input tax credit claims.
  • Improved business credibility and government ratings.
  • Eligibility for government tenders, loans, and contracts.
  • Hassle-free GST registration amendments, refunds, and cancellation.

❊ Late Fees & Penalties for GST Filing

Missing GST filing deadlines attracts penalties:

  • Late Fee: ₹50 per day (₹25 CGST + ₹25 SGST)
  • Nil Return Late Fee: ₹20 per day (₹10 CGST + ₹10 SGST)
  • Interest on Tax Payable: 18% p.a. on outstanding tax

Note: Late fees are capped at ₹5,000 per return.

❊ Who Should File GST Returns?

Mandatory for:

  • All GST registered businesses
  • E-commerce sellers & operators
  • Input Service Distributors (ISD)
  • Taxpayers under Composition Scheme
  • Non-resident taxable persons
  • Casual taxable persons

❊ Documents Required for GST Filing

To file your GST returns, you’ll typically need:

  • GSTIN certificate (allotment letter)
  • Sales and purchase invoices
  • Credit and debit notes
  • Input tax credit details
  • Bank statements
  • Tax payment challans statement

❊ How to Check GST Return Filing Status Online?

  • 1. Visit gst.gov.in
  • 2. Login with your credentials
  • 3. Go to ‘Services’ → ‘Returns’ → ‘Track Return Status’
  • 4. Enter return type, period, and GSTIN
  • 5. View filing status and acknowledgment

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FAQs on GST Filing in India

GST filing is the submission of sales, purchase, and tax details by registered businesses to the GST portal.

Any business or entity registered under GST, including e-commerce sellers and ISDs.

A summary return for reporting tax liability and ITC every month.

11th of the following month for monthly filers.

Yes, even if there are no transactions, nil returns must be filed.

No, you cannot revise a filed return. Corrections can be made in subsequent returns.

Late fees, penalties, and interest will be charged.

₹50 per day of delay (₹20 per day for nil returns).

₹100 per day per Act (CGST and SGST), subject to a maximum of 0.5% of turnover.

Yes, via GST Offline Tool, but final submission must be online.

Through the ‘Returns Dashboard’ on gst.gov.in.

A simplified scheme for small businesses with lower tax rates and fewer returns.

A reconciliation statement certified by a Chartered Accountant for businesses with turnover above ₹5 Cr.

No, ITC is only claimable when returns are filed and supplier invoices are matched.

Mandatory for companies and LLPs, optional for individuals and partnerships.

Yes, for certain taxpayers as per new government guidelines.

Entities distributing input tax credit to different branches or units.

Yes, using Form GSTR-5 monthly.

It serves as proof of filing and has permanent validity.

Yes, if their turnover exceeds the GST registration threshold.
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