Reading list: GST Return Filing Made Easy: Step-by-Step Instructions
The Goods and Services Tax (GST) has revolutionized the indirect taxation system in many countries, including India. One of the critical components of GST compliance is GST Return filing. For many beginners—especially small business owners, freelancers, and first-time taxpayers—navigating GST returns can seem daunting. This guide aims to simplify GST returns by breaking down the basics, types of returns, filing process, and common mistakes to avoid.

What is a GST Return?
A GST return is a document that a registered taxpayer must file with the tax authorities. It contains details of income, purchases, sales, input tax credit (ITC), and tax liability. Filing these returns ensures that the government can track every transaction and prevent tax evasion.

In simple terms, think of a GST return as a detailed report card of your business’s tax-related activities.

Who Needs to File GST Returns?
Any individual or entity registered under the GST regime is required to file GST returns. This includes:

Manufacturers

Service providers

Traders

E-commerce sellers

Freelancers (if above threshold limit)

Importers/exporters

The frequency and type of GST returns depend on the nature of the business, turnover, and registration category (regular, composition scheme, etc.).

Types of GST Returns
There are multiple GST returns, but here are the most commonly used ones:

1. GSTR-1 – Outward Supplies
Who files? Registered businesses (regular taxpayers)

What it includes? Details of outward (sales) transactions

Due date: 11th of the following month

2. GSTR-2A & GSTR-2B – Inward Supplies
Who uses it? Auto-generated for recipients

What it includes? Purchases made from GST-registered suppliers

Purpose: Helps with input tax credit matching

3. GSTR-3B – Monthly Summary
Who files? Registered businesses

What it includes? Summary of sales, purchases, ITC, and tax payable

Due date: 20th of the following month (some states have staggered dates)

4. GSTR-4 – Composition Scheme
Who files? Composition scheme taxpayers

Frequency: Annually

Due date: 30th April of the next financial year

5. GSTR-9 – Annual Return
Who files? Regular taxpayers

What it includes? Consolidated summary of monthly/quarterly returns

Due date: 31st December of the following financial year

6. GSTR-10 – Final Return
Who files? Taxpayers whose GST registration is canceled

When to file? Within 3 months of cancellation

How to File GST Returns
Here’s a step-by-step guide to help beginners file GST returns:

Step 1: Login to the GST Portal
Visit https://www.gst.gov.in and log in using your GSTIN (GST Identification Number) and password.

Step 2: Choose the Appropriate Return
Select the correct return form based on your business type and filing schedule (e.g., GSTR-1, GSTR-3B).

Step 3: Enter Details
Upload invoices

Declare sales and purchases

Claim input tax credit (where applicable)

Calculate tax liability

Step 4: Preview and Validate
Double-check the details before submission. Errors can lead to penalties or rejection.

Step 5: Submit and Pay
Submit the return and pay any outstanding tax using online payment modes such as net banking, UPI, or through a challan.

Step 6: Acknowledge
Save the Acknowledgement Reference Number (ARN) for your records. This serves as proof of filing.