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GST Return Filing

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GST Return Filing: An Overview

The GST Return is a document that contains all the information about the sales and purchases input tax, or the tax paid on assets, and output tax, or the tax received on sales. To pay the tax due, businesses must file a GST Return.
Depending on the nature of the business, all enterprises registered for GST must file GST returns quarterly, monthly, or annually. Companies can produce invoices that are GST-compliant by filing their GST returns.

The Regulation Relating to GST Return Filing

The Goods and Services Tax, or GST, was enacted on July 1, 2017. The transaction of products and services between organizations is subject to this indirect tax. At each phase of the production circle, GST must be paid. The GST's primary tagline is "One Nation, One Tax."

Eligibility of GST Return Filing

Businesses with a yearly revenue of at least 20 or 40 lacs can file a GST return. Anyone engaging in the activities listed below is required to present a GST Return. The pursuits are:

  • Sales.
  • Purchases. 
  • Output Tax.
  • Input Tax.

Benefits of GST Return Filing

Below is a list of the advantages of filing a GST return.

  • The Cascading Effect is eliminated

Several additional taxes, including central excise duty, service tax, customs duty, and state-level value-added tax, have been eliminated in India due to the implementation of the GST. Thus, a single GST has eliminated the cascading effect of tax.

  • Startup Advantages

Before GST, startups with a five lakhs annual revenue threshold had to pay VAT, which was positively challenging for a startup in its early stages. GST has replaced VAT, which allowed companies to deduct service tax from sales.

  • Benefits at Higher Thresholds

Before establishing the Goods and Services Tax, VAT was assessed on all businesses with a five lakhs annual revenue threshold. But the yearly turnover has climbed to 20 lakhs with the implementation of GST. Small enterprises have reaped more significant threshold benefits as a result.  

  • Higher Compliance Rating on Offer 

The GST system has raised the compliance rating technique to track the compliance structure. All registered institutions and individuals are graded here according to how consistently they comply with tax laws and pay their taxes. A unique taxpayer is ranked with higher compliance ratings when grading an entity's or individual's compliance, which is publicly unrestricted on the website.

  • E-commerce to Facilitate Quick Good Supply

Every company creates a solid online presence by selling its services and products on its websites in response to the increased competition. Following diverse, complex VAT laws and compliances necessary under the VAT system has frequently led to the Authority seizing products. These complex procedures have now been eradicated by GST, which has simplified the E-commerce industry.

  • Filing a GST Return operating a single form 

The IGST, CGST, and SGST are the three essential taxes that can be paid or managed under the GST Act. All three taxes can now be recorded on a single form. It aids in facilitating the demanding procedure of filing a GST return. 

  • Improved Rules and Accountability

The tax filing system could have been more organized before the enactment of GST; all taxes were conveniently paid, and the main hassle associated with submitting taxes has since been removed. As a result, the tax laws are now more regulated, and taxpayer responsibility has been enhanced.

Types of GST Return Filing

Below is a list of the various GSTR types:

  • GSTR-1:

GSTR-1 is a monthly return that businesses file containing information about all the goods and services they have provided outside their country. Everyone registered for GST must submit a GSTR-1, except input service distributors and composition taxpayers. The return must be filed even in the absence of any commercial activity.
    Due date is considered as if the yearly turnover exceeds 5 Cr; the GSTR-1 must be filed by the 11th of the upcoming month. Alternatively, if the company did not choose the QRMP program, however, the GSTR must be filed if the company has chosen the QRMP scheme. It must be paid every three months, with the due date being the thirteenth of each month by the end of each quarter.
Please take note that GSTRs 2 and 3 are presently suspended.

  • GSTR-2A: 

The GST return form GSTR-2A reports all inward supplies of goods and services or purchases made by registered suppliers. Data from the GSTR-1 that the supplier filed will be used to fill out this return automatically.
    Therefore, there has yet to be a set deadline for submitting this form. 

  • GSTR-3B: 

The GSTR-3B is a monthly self-declaration form that aids in systematizing information regarding all outward stocks made, claimed input tax credits, recognized tax accounts, and paid taxes. All regular taxpayers who are enlisted for GST submit the form.
    Due dates are on the twentieth of each month for taxpayers whose combined revenue in the most current fiscal year exceeded Rs 5 crores. (Starting in January 20201). 

  • GSTR-4: 

The return presented by the taxpayer who chooses the GST "Composition Scheme" is known as GSTR-4. It took the place of GSTR 9A.
    The 18th of the month after the quarter is the deadline.

  • GSTR-5: 

Non-resident international taxpayers who conduct business in India must file a GSTR-5 return. It includes all manufactured goods for export, all stocks received for import, all credit/debit notes, and all taxes owed and paid.
    The due date is deemed the 20th of every month.

  • GSTR-6: 

An 'Input Service Distributor' submits GSTR-6 every month. It includes information about the input tax credit the ISD received and gave.
    The due date is regarded as every month on the 13th.

  • GSTR-7: 

The GSTR-7 is a Return for Tax Deduction at Source (TDS) by Government Entities. The return includes information about the TDS that was deducted, the TDS penalty that was due and paid, and any requested TDS refunds.
    The 10th day of each month is the deadline.

  • GSTR-8: 

E-commerce businesses registered for GST (Tax Collected at Source) must submit GSTR-8 monthly statements. It will detail every purchase made through the e-commerce platform and the TCS that was paid for it.
    The due date is on the 10th of every month. 

  • GSTR-9: 

A regular taxpayer must submit the annual GST return.
    Annually, by December 31 of the next fiscal year.
This form includes information on all inbound supplies received during the fiscal year under miscellaneous tax headings, outbound pools made, a summary value of supplies reported under each HSN code, and information about taxes due and already paid. It is a collection of all the GSTR-1, GSTR-2A, and GSTR-3B returns submitted monthly or quarterly during that fiscal year. 
There are, however, a few outliers, including: 
Taxpayers who chose the composition scheme, input service providers, casual taxpayers, NRIs, and anybody else must pay TDS under Section 51 of the CGST Act.

  • GSTR-9A: Suspended 
  • GSTR-9C: The reconciliation statement, or GSTR-9C, must be filed by all taxpayers with annual revenue of more than $2 million.

    The due date is December 31 of each year (the following fiscal year).

  • GSTR-10: Taxpayers whose GST registration has been canceled or relinquished must file GSTR-10.

    The due date is Three months after cancellation or three months after the cancellation of the order, whichever comes first.

  • GSTR-11: The GSTR-11 is the return submitted by taxpayers claiming a GST refund and receiving a Unique Identity Number (UIN).

    The deadline is the 28th of the month after the statement is filed.

For the sale of goods and services, the taxpayer must offer GST-compliant invoices to his clients if his business is registered for the tax. GST-listed retailers will give the taxpayer purchase invoices that are GST-compliant. The bill can be customized with his business's logo. A tax invoice is generally designated to load the tax and transfer the input tax credit. A GST return filing invoice must have the following fields:

  • Date of the Bill. 
  • Customers' names.
  • Location for billing and transportation.
  • GSTIN of the client and taxpayer.
  • Region of supply.
  • The HSN/SAC code.
  • Details of the item, including its classification, number, unit (meter, kg, etc.), and total amount.
  • Discounts and taxable value.
  • Tax rates and amounts, including CGST, SGST, and IGST.
  • Whether reverse charge basis GST is payable.
  • Authentication of the vendor.

Documents Required in GST Return Filing

The following documents must be included with your GSTR Return:

  • List of Bills (for B2B and B2C Services).
  • Client GSTIN.
  • Place of Supply Type of Invoice Number.
  • GST Rate of CGST, SGST, IGST, and GST Taxable Value relevant cess.
  • Interstate and intrastate sales combined.
  • Detailed summaries by HSN.
  • A list of the required paperwork, including the debit and credit notes.

Process of Getting GST Return Filing

GST Every GST Taxpayer must take the following actions to file a return, which is a complex process:
•    Step 1: Gathering the Paperwork and Bills All registered taxpayers must gather the required paperwork and invoices to file their GST returns.  
•    Step 2: Including the Required Documents with the Application: The candidate must submit the necessary details and paperwork. 
•    Step 3: Major Pre-Compliances-
•    Reviewing the GST filing and records before submission is the first step before filing the GST return.
•    The second step is to verify that the records, invoices, and other documents are accurate.
•    Step 4: Filling out the GST Return: After comparing all the documents, the applicant can finally finish filing the GST return.

Top Features of GST Return Filing for 2022


On June 28 and 29, the 47th GST Council Meeting occurred in Chandigarh, and the following topics were covered.
•    The GST Council modified GSTR 3B. It enabled most of the data to be automatically filled up in this form and the yearly report in GSTR 9.
•    It was said that the 35th Council meeting's finalized Roadmap to the New GST Return would be canceled, and a new plan would be developed.
•    Minor modifications to the annual return for FY 2021–22 will be communicated. The taxpayers who fall under the 2-Cr threshold for yearly revenue are excused from submitting GSTR 9 and GSTR 9A.
•    For the fiscal year 2017–18, the yearly return deadline under GSTR 9 has been delayed until September 30, 2023. The CGST Act's Section 73 requires the filing of the return.
•    There is no late fee for the fiscal year 2021–2022 until July 28.
•    The July 18, 22 deadline has been moved to the July 30, 22 deadline for submitting Form CMP 08 for the first quarter of FY 22-23.
•    The council resolved to relax the e-commerce compliance rules.
•    For intrastate supplies, the e-commerce providers now register under the composition scheme, which lowers their tax liability and registration burden. According to the GSTC, the NAA had established a panel of attorneys to ensure justice in cases of profiteering.
•    The GST Council decided to provide the state and the federal Government the Authority to demand an explanation even if the taxpayer does not fall under their purview.
•    When the High Court of the States remands NAA against the order, the Government will appeal to the Supreme Court.
•    The rate at which products and services are rationalized has also decreased.

GST Penalty for Delay Filing a Return

Postponed GST If the GST Return is filed after the deadline, punitive action may be taken against the defaulter. The taxpayers would pay the late fee and interest. Additionally, an annual interest rate of 1F8% would be accountable. However, the taxpayer can still compute the interest on unpaid taxes. The late charge consists of Rs. 100 per day per Act and Rs. 100 each under the CGST and SGST, for a total of Rs. 200 per day. The most you can spend is Rs. 5000. (Important to the Integrated Goods and Services Act but irrelevant).

Revision of the Bills Issued Before the Filing of the GST Return

A taxpayer is qualified to review invoices issued before the GST return filing. Before receiving a registration certificate under the GST administration, all dealers are required to verify for provisional delegation. A dealer is required to deliver an updated invoice for earlier bills. The amended invoice must be issued within one month of the day the registration certificate was given.

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