GST Return Filling

GST Return Filing

GST Return Filing is a mandatory compliance requirement under the Goods and Services Tax regime in India. Every registered taxpayer is required to file periodic returns—monthly, quarterly, or annually—based on their business type and turnover.

These returns contain details of all income, purchases, sales, and tax paid, and are essential for calculating tax liability and claiming Input Tax Credit (ITC). GST returns can be filed online through the official GST portal using a valid GSTIN.

Major Types of GST Returns:

• 1. GSTR-1 – Monthly return for outward supplies (sales) of goods and services.
• 2. GSTR-3B – Monthly summary return for declaring summary of sales, purchases, and tax liability.
• 3. GSTR-4 – Quarterly return for composition scheme taxpayers.
• 4. GSTR-9 – Annual return for regular taxpayers detailing consolidated data.
• 5. GSTR-10 – Final return to be filed when GST registration is canceled.