GST Return Filing Online in India

Overview

GST Return Filing Online: Complete Guide (2026)

GST return filing is how you maintain your financial accounts every year with the tax authorities. A GST return is a document containing the details of the income of the taxpayer, and it must be filed with the tax department on a fixed schedule — monthly, quarterly, or annually, depending on your registration type.

Missing a filing isn't just a paperwork slip. It triggers interest, late fees, and in serious cases, prosecution. With S.K. & Associates, you get a well-qualified team, an online process that saves you 30% of the cost, and free consultations for life.

Definition

What is GST Return?

A GST Return is a document that contains the details of the income of the taxpayer. This document needs to be filed with the tax authorities. GST return filing is done to maintain financial accounts per year and to finalize the taxpayer's tax liability within the stipulated period.

Every registered taxpayer under GST has to file two monthly returns and one annual return. The information that must be reported includes:

Total sales and purchases made during the period
Tax collected on sales (output GST)
Tax paid on purchases (input tax credit)
Net tax payable to the government
Any amendments to previous periods

Filing returns isn't optional even for businesses that made no sales during the year. NIL returns must be filed if you're registered — skipping them invites the same penalties as an unfiled regular return.

Return Types

Types of GST Returns

Not every taxpayer files the same return. Here's the full schedule — forms, what they cover, frequency and due dates.

Return Form	Particulars	Frequency	Due Date
GSTR-1	Details of outward supplies of goods and services	Monthly	11th of next month
GSTR-2B	Details of inward supplies of goods and services affected	Monthly	13th of next month
GSTR-3	Monthly return — finalization of outward and inward supplies along with tax payment	Monthly	—
GSTR-3B	Simple summary return — outward supplies, ITC, and payment of tax	Monthly	20th of next month
GSTR-4	For taxable persons registered under composition levy	Quarterly	18th of month after quarter
GSTR-5	Returns for a non-resident foreign taxable person	Monthly	20th of next month
GSTR-6	Returns for an input service distributor	Monthly	13th of next month
GSTR-7	Returns for authorities deducting TDS	Monthly	10th of next month
GSTR-8	Details of supplies via e-commerce operator and tax collected	Monthly	10th of next month
GSTR-9	Annual return for a normal taxpayer	Annually	30th December of next FY
GSTR-9A	Annual return for composition levy taxpayer	Annually	31st December of next FY
GSTR-9C	Reconciliation statement — mandatory for turnover exceeding ₹5 Cr	Annually	31st December of next FY
GSTR-10	Final return — when GST registration is cancelled or surrendered	Once	Within 3 months of cancellation
GSTR-11	Inward supplies by a person having UIN and claiming refund	Monthly	28th of following month

Our Services

Services for GST Return Filing

We offer software, assisted plans, and complete e-commerce filing support. Choose what fits your business size and budget.

Software for GST Filing

Easy to understand and operate — you just need a PC and internet connection.

Free Trial — 2 Months
Basic Software — ₹4,999
Enterprise Software — ₹24,999

Normal Taxpayers — Assisted Plans

Full-service filing handled by our tax team.

Basic Plan — ₹1,350 / month
Medium Plan — ₹1,999 / month
Enterprise Plan — ₹3,599 / month

Other Taxpayers

Specialised plans for composition, TDS, ISD and non-resident filings.

Compounding Scheme — ₹799
TDS — ₹3,500
ISD — ₹5,599
Non-Resident Taxpayer — ₹3,599

E-commerce Portal Plan

Complete 1-year GST return filing for e-commerce sellers.

Fee — ₹2,200 / month
Covers GSTR-1
Covers GSTR-2A / 2B
Covers GSTR-3B & GSTR-9

Eligibility

Eligibility for GST Return Filing

Registered persons taxable under GST have to file 2 monthly returns and 1 annual return. The obligation doesn't end if you have no sales — NIL returns must still be filed.

Businesses that haven't crossed the exempted turnover limit — ₹20 lakhs across India, and ₹10 lakhs in Northeastern and Hill states — are not required to register, and therefore not required to file returns.

All businesses with a turnover of more than ₹20 lakh rupees are required to file GST returns online. This applies even if the entity made no sales during a given year — in that case, NIL returns must be filed.

Quick reminder: Registration and return filing are separate obligations. Even a registered business with zero turnover must file NIL returns every cycle — skipping them attracts the same late fee as a regular unfiled return.

Step-by-Step

Steps for Filing GST Return

Here's how the full filing flow works with S.K. & Associates, from start to submission.

01

Step 1: Visit Our Website

Go to www.legalraasta.com and click on the "Tax" tab. Under the GST column, click on the GST Return button.

02

Step 2: Enter Your Basic Details

Fill in your name, email ID, and mobile number so we can prepare your filing options.

03

Step 3: Choose Your Plan

Pick from our free 2-month trial of Taxraahi software, assisted plans for normal taxpayers, other taxpayer plans, or the e-commerce filing plan — based on your needs and budget.

04

Step 4: Login or Create an Account

If you already have an account, log in. Otherwise, create a new account in a couple of minutes.

05

Step 5: Add Your Company

Click "Add Company" and enter your GSTN, GSTN password, GSTIN, Date of GST registration, entity type, and basic business details.

06

Step 6: Upload Your Sales & Purchase Data

Upload your data and select the format you keep accounts in — Tally, Excel, or Busy. The system matches your data automatically.

07

Step 7: Match, Save & Submit

Review the matched data, click Save, and submit using OTP (one-time password) or captcha. Your return is filed.

Documents

Documents Required for GST Returns

What each return form actually asks you to have ready.

GSTR-1

GSTIN
Legal name of the registered person
Previous financial year's aggregate turnover
Taxable outward supplies to a registered person
Taxable outward supplies to a consumer

GSTR-3B

Turnover
Inter-state supplies
Intra-state supplies
Tax effect of amendments to outward supplies
Inward supplies attracting reverse charge

GSTR-4

GSTIN
Legal Name
Inward supplies under reverse charge
Consolidated statement of advances paid
Amendments to inward supplies of previous periods

GSTR-5

GSTIN
Imported goods
Legal name
Imported services
Outward supplies made

GSTR-6

GSTIN
Legal Name
Amendments to distribution documents and credit/debit notes
Input tax credit received for distribution

GSTR-7

GSTIN
Legal Name
TDS details
Return period
Liability — payable and paid

GSTR-8

GSTIN
Legal Name
Details of supplies via e-commerce operator
Tax paid and payable
Details of interest

GSTR-9

Turnover
Inter-state supplies
Intra-state supplies
Tax effect of amendments
Inward supplies under reverse charge

GSTR-10

GSTIN
Legal Name
Effective date of cancellation/surrender
Cancellation order date
Tax payable on closing stock

GSTR-11

Unique Identification Number
Name of the persons having UIN
Details of the supplies
Tax period

Important

Penalties for Non-Compliance

The deadline for GST return filing online is the 20th of the month. Non-compliance under the GST Act carries strict consequences.

Not Registering When Required

Penalty of 100% of the tax amount (or ₹10,000, whichever is higher) if the offender deliberately avoided GST registration.

Wrongly Opting Composition Scheme

Penalty of 100% tax due or ₹10,000, whichever is higher, for ineligible taxpayers choosing composition.

Short Payment or Non-Payment of Tax

Penalty of 10% of the tax amount (minimum ₹10,000) for genuine short payments or unpaid tax.

Not Providing GST Invoice

Penalty of 100% tax due or ₹10,000, whichever is higher, for failing to issue a proper GST invoice.

Incorrect Invoicing

Fine of ₹25,000 for incorrect invoicing that impacts return filing.

Late Filing / Unpaid Tax

₹50 per day for regular returns, ₹20 per day for NIL returns, capped at ₹5,000. Plus 18% p.a. interest on outstanding tax.

Heads up: There is also a provision for jail term for tax offenders who commit fraud. Repeat non-compliance isn't just a financial problem — it's a legal one.

Pitfalls

Common Mistakes With GST Return Filing

Assuming NIL returns aren't needed: Even a registered business with zero turnover must file NIL returns every cycle — skipping them attracts the same late fee as unfiled regular returns.

Missing the 20th-of-the-month deadline: The due date for GSTR-3B is the 20th of the next month. Late filing adds ₹50/day plus 18% p.a. interest on any outstanding tax.

Not reconciling GSTR-2B before filing GSTR-3B: Claiming ITC without matching it against GSTR-2B is one of the fastest ways to get a notice. Reconciliation must happen first.

Filing GSTR-1 late and disrupting the buyer's ITC: If you file GSTR-1 late, your buyer can't claim ITC in time. That breaks the invoice-matching chain and creates mismatches downstream.

Uploading incorrect invoice data in GSTR-1: Fields like HSN, place of supply, and tax rate must match the actual invoice. Small errors here cascade through the entire filing cycle.

Forgetting annual return GSTR-9: Businesses filing GSTR-1 to 3 must also file GSTR-9 annually. Miss the December 30 deadline and penalties apply separately from monthly filings.

Why Us

Why Choose S.K. & Associates for GST Return Filing

We've made GST return filing online simple, fast, and affordable for over a lakh businesses across India.

Online Process — Save 30% Cost

No office visits, no middlemen. File fully online and cut your compliance cost by 30%.

Well Qualified Team

Your filing is handled by CAs and tax professionals, not data-entry staff.

Fast & Quick Process

Most returns are prepared and filed within 24-48 hours of receiving your documents.

Free Consultations for Life

Any GST question, any time — ongoing support is included at no extra cost.

Lowest Price

Transparent pricing starting from ₹799 for compounding, with no hidden charges.

100% Customer Satisfaction

1,00,000+ businesses trust us, backed by 30+ offices and 10+ years of experience.

Conclusion

Don't Let a Return Deadline Cost You More Than the Return

GST return filing is one of the few compliance tasks in India where the penalty structure is genuinely unforgiving. Interest at 18% per annum compounds on unpaid tax, late fees stack up month after month, and once you miss a filing, correcting it costs more in time than the original filing would have.

With S.K. & Associates, you get a well-qualified team, an online process that saves 30% of the cost, and free consultations for life. If you're registered under GST, connected with us means your returns are prepared, reconciled, and filed on time — every cycle. Connect today and get started.

FAQ

Frequently Asked Questions

A GST return is a document that contains the details of the income of the taxpayer. This document needs to be filed with the tax authorities. It reports total sales, purchases, tax collected, input tax credit claimed, and net tax payable for the period.

You can file your GST return using our GST software, or by availing our assisted plans for normal taxpayers, other taxpayers, or the e-commerce tax plan. The full process is online — visit our website, choose a plan, upload your data, and submit.

If you wish to use our software, we have a free 2-month trial, Basic software at ₹4,999, and Enterprise software at ₹24,999. Assisted plans for normal taxpayers range from Basic at ₹1,350/month, Medium at ₹1,999/month, to Enterprise at ₹3,599/month. Other taxpayer plans are ₹799 for Compounding, ₹3,500 for TDS, ₹5,599 for ISD, and ₹3,599 for Non-Resident. The e-commerce portal plan costs ₹2,200 per month.

You will be liable to pay interest and a fee. There is 18% interest per annum on the outstanding tax amount, calculated from the day after the due date to the date of payment. Late fee is ₹100 per day under CGST and ₹100 under SGST, totalling ₹200 per day, capped at ₹5,000. IGST is exempted from the late fee.

The types include GSTR-1 (outward supplies), GSTR-2B (inward supplies), GSTR-3 (monthly consolidated), GSTR-3B (summary return), GSTR-4 (composition quarterly), GSTR-5 (non-resident), GSTR-6 (input service distributor), GSTR-7 (TDS), GSTR-8 (e-commerce operator), GSTR-9 (annual), GSTR-10 (final return), and GSTR-11 (UIN holders claiming refund).

Yes, all e-commerce portals that allow other producers and sellers to use their portal should file the return using GSTR-8. If you only use your own portal for your own sales, you don't need to file this return.

Businesses who file GSTR-1 to GSTR-3, other than casual taxpayers and taxpayers under the composition scheme, are required to file an annual return (GSTR-9). Composition taxpayers file GSTR-9A separately.

It depends on your type of registration and transactions. Regular taxpayers, foreign non-residents, input service providers, tax deductors and e-commerce operators file monthly returns. Composition taxpayers file quarterly returns (GSTR-4).

GSTR-5 needs to be furnished in the case of a non-resident taxable assessee — suppliers who came for a short while to make supplies in India but don't have a business establishment here. Key fields include GSTIN, imported goods, imported services, outward supplies made, and details of debit/credit notes.

GST Return Filing Online

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