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GST return filing is a process used for reporting sales, purchases, tax collected, and tax paid to the government under the Goods and Services Tax system. The GST system in India requires businesses to file their returns either monthly, quarterly, or annually, depending on their specific needs.
GST returns, filed electronically, capture all financial transactions, including outward and inward supplies, tax collected on sales, tax paid on purchases, and resulting tax liability. The GST tax return, a statement that summarizes the complete details of the taxpayers’ revenue and expenditures, is further used to calculate the business's net tax liability.
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A GST return presents the details related to total purchases, total sales, total input tax credit, net GST payable, and total output tax liability. In short, it’s a document that reflects revenues and expenditures. All GST registered businesses must file GST return online.
The core elements of the GST return filing include Purchases, Sales, Output GST (On Sales), and Input Tax Credit (GST paid on purchases).
Any business or individual registered under the GST regime should file GST return online. This requirement is applicable to entities whose annual aggregate turnover exceeds the threshold specified by tax authorities. It may vary depending on the taxpayer type- such as taxpayers under the composition scheme or regular taxpayers.
All eligible entities should file their GST returns on time to keep penalties away and stay compliant.
The advantages of GST return filing are as discussed below:
GST return filing ensures greater transparency, helping curb tax evasion and minimize tax fraud from taking place to a large extent.
The introduction of GST into the Indian tax system has mainly removed the cascading effect of taxes on the sale of goods and services, impacting the costs imposed on goods.
The GST return filing system encourages unorganized and small businesses to secure compliance with tax regulations set by the Indian government.
GST income tax return filing simply results in better regulation of the tax laws and enhanced accountability of the taxpayers.
GST return filing assists businesses in promoting competitive pricing through higher consumption.
GST return filing simplifies taxes for startups, reduces costs through input tax credits, and eases business growth.
Timely filing of GST income tax returns helps track your business performance, providing a summary of all sales and purchases made during a specific period.
The GST income tax return filing increases the creditworthiness of your business, facilitating loans and credits from financial institutions.
The types of goods and service tax returns in India are as discussed below:
GSTR 1: Description of Outward Supplies
GSTR 1 is a return filed monthly by businesses, providing details of all outward supplies of services and goods. Every individual/ entity registered under GST should file GSTR 1, except input service distributors and composition taxpayers. The return shall be filed even if there is no business activity.
GSTR 2A: GST for Inward Supplies
GSTR 2A is a form about all GST return filing related to all the inward supplies of goods/services, that is, purchases made by registered suppliers. This return is auto-filled, where the data will be fetched from the GSTR-1 filed by the supplier.
GSTR 2B: Static Month Wise Statement
GSTR 2B is a static month-wise statement that is auto-drafted for all regular taxpayers. This form, which is the go-to document for taxpayers, is auto-generated on the GST portal. However, it has become an essential document containing every invoice-wise ITC detail filed by your supplier in their monthly GSTR 1.
GSTR 3B: Monthly Self-Declaration
GSTR 3B is a monthly self-declaration form or temporary consolidated summary return that helps in providing systemised details of all outward stocks made, input tax credit claimed, tax account defined, and taxes paid. The form is registered by all normal taxpayers enrolled under GST.
GSTR 4: Quarterly Return for Compounding Vendors
GSTR 4 is a quarterly return filed by taxpayers who opt for the Composition Scheme under ZGST. This GST return, which replaced the GSTR 9A, is mainly filed for the period along with income-wise details for inward supplies if they are imported or purchased from normal taxpayers.
GSTR 5: Variable Return for Non-Resident Foreign Taxpayers
GSTR 5 is a variable return to be filed by non-resident foreign taxpayers carrying out business transactions in India. It contains details concerning the taxpayer, period of return, invoice details of all outward supplies made & inward stocks received, credit/ debit notes, tax liability, and taxes paid.
GSTR 6: Input Service Distributor
GSTR 6 is a monthly return filed by an Input Service Distributor (i.e., ISD). It contains details of the taxpayer’s basic information and input tax credit received and distributed by the ISD.
GSTR 7: Return for Government Authorities
GSTR 7 is a return for government authorities deducting tax at source (TDS). The return contains the particulars of the TDS deducted, the TDS liability payable, and the TDS refund claimed, if any. However, the due date for filing GSTR 7 is the 10th of the following month, in which the amount of TDS will be deducted.
GSTR 8: Monthly Return by e-Commerce Operators
GSTR 8 is a monthly return filed by e-commerce operators registered under the GST (Tax Collected at Source). It contains particulars of all supplies made through the E-commerce platform and the TCS received on the same.
GSTR 9: Annual Consolidated Return
GSTR 9 is an annual consolidated return filed by a normal taxpayer under GST. This form contains the taxpayers’ income and expenditure in detail, which are regrouped according to the monthly returns filed by the taxpayer. The annual return must be mandatorily filed by all the GST-registered taxpayers, with a few exceptions.
GSTR 9B: Annual Return
GSTR 9B, commonly known as the annual return form, must be filed by e-commerce operators who collect tax at the source.
GSTR 9C: Reconciliation Statement
GSTR 9C is the reconciliation statement to be filed by all taxpayers whose turnover is more than two cr. In the financial year.
GSTR 10: Final GST Return
GSTR 10 is the final GST return filed before the cancellation or surrender of GST registration by taxpayers permanently terminating their business activities. It contains the details of all supplies, liabilities, tax collected, tax payable, etc.
GSTR 11: Variable Tx Return
GSTR 11 is a variable tax return filed by taxpayers who have been allotted a Unique Identity Number (UIN) to claim a refund under GST. It contains the details of purchases made by foreign embassies and diplomatic missions for self-consumption during a particular month.
The eligibility criteria required for Goods and Services Tax filing are as discussed below:
The following are some of the documents required to file GST return online:
The procedure incorporating the steps required for GST return filing is as discussed below:
Register for GSTIN
Initially, the applicants are required to register for a GSTIN number, which is a 15-digit number generated based on your state code of operation and PAN.
Log in to the GST Portal
The next step requires the applicant to log in to the GST portal using their username and password and click on the tab called Services.
Access Return Dashboard
In the next step, you are required to access the return dashboard and choose the financial year for which you are filing the GST return.
File Complete Details
Furthermore, the applicants are required to file complete details such as sales, purchases, input tax credit claims, tax payable, and other required data.
Verify Submission Status
Once the details are filed, the information must be carefully verified, generating an Acknowledgement Reference Number (ARN) used to track the status of the return.
Payment of Tax
After the due verification of the status, you need to make payment of tax, through net banking, NEFT, or by generating a challan on the GST portal.
Offset Tax Liability
Once the payment is done, you need to click on offset tax liability using the available input tax credit (ITC) balance to process the GST payment made through online mode.
If the taxpayer's business is registered under GST, he is required to provide GST-compliant invoices to their clients for the sale of goods and services. The tax invoice is generally assigned to load the tax and pass on the input tax credit. Have a look at the following important invoices needed to file the GST return online:
The GST on various goods and services is as discussed below:
GST on Loans and Advances
The service tax replaced with the GST, levied on the allotment of loans and advances, has now increased to 18%. The GST on loans and advances is generally levied on the processing charges and any other charges rather than the principal repayment and interest repayment amount. However, it does not increase the amount of interest paid on the loan.
GST on Cars
GST rates on cars, including personal vehicles, have been fixed at 28%, no matter whether the vehicle is petrol-powered or diesel-powered. However, vehicles using cleaner technologies such as fuel cells (e.g., hydrogen fuel cells) and electric vehicles attract subsidized lower rates of taxation.
GST on Gold Items
GST on gold-made items and jewellery has been fixed at an applicable rate of 3%. However, a 5% GST is levied as jewellery-making charges if the manufacturing task is being outsourced to a job worker.
GST on Real Estate
GST on the real estate sector is levied only on the purchase of an underdeveloped property. The applicable tax rate on commercial and residential transactions after the inclusion of real estate under the GST regime is 5% for non-affordable housing properties and 1% for affordable housing properties.
The changes proposed in the 55th GST Council meeting underline the updated GST rates for multiple goods and services. The GST rate structure in India is mainly divided into 0% (Nil), 5%, 12%, 18%, and 28%. However, the GST council assigned each good and service to one of these five tax slabs, as provided below:
| Category | Old GST Rates | New GST Rates |
|---|---|---|
| Scrap and polyurethanes | 5% | 18% |
| Pens | 12% | 18% |
| Metal concentrates and ores | 5% | 18% |
| Recorded media reproduction and print | 12% | 18% |
| Packing containers and boxes | 12% | 18% |
| Certain renewable energy devices | 5% | 12% |
| Broadcasting, sound recordings, and licensing | 12% | 18% |
| Printed material | 12% | 18% |
| Railway goods and parts under chapter 86 | 12% | 18% |
The latest GST rate list for the taxation of goods and services in 2025 is as discussed below:
| GST Rates | Goods Taxed | Services Taxed |
|---|---|---|
| 0% GST | Milk, kajal, eggs, educational services, curd, lassi, health services, children's drawing and colouring books, unpacked foodgrains, unbranded atta/ maida, unpacked paneer, gur, besan, unbranded natural honey, fresh vegetables, salt, prasad, palmyra jaggery, phool bhari jhadoo | Chargeable services offered on basic savings bank deposit (BSBD), account opened under Pradhan Mantri Jan Dhan Yojana (PMJDY) |
| 0.25% GST | Non-industrial diamonds, semi-precious stones-cut & polished, synthetic/ reconstructed precious stones | N/A |
| 1.50% GST | Diamond job work, diamond | N/A |
| 3% GST | Imitation jewellery, articles of precious metal/ metal clad, natural/ cultured pearls, diamonds, whether worked or not worked, precious stones (other than diamond), silver, gold, waste and scrap of precious metal | N/A |
| 5% GST | Sugar, packed paneer, tea and coffee (except instant), coal, edible oils, raisin, domestic LPG, agarbatti, roasted coffee beans, PDS kerosene, skimmed milk powder, cashew nuts, footwear under Rs. 500, milk food for babies, apparels under Rs. 1000, fabric, coir mats, matting and floor covering species, life-saving drugs, mishti/ mithai (Indian sweets) | Railways, goods transported in a vessel outside India, renting a motor cab without fuel cost, transport service in AC contract/ stage or radio taxi, transport by air, tour operator services, leasing of aircraft, print media ad space, and working on the printing of a newspaper |
| 12% GST | Butter, ghee, processed food, almonds, mobiles, fruit juice, preparation of vegetables, fruits, nuts or other parts of plants, chutney, jam, jelly, packed coconut water, umbrella, bicycles, contact lenses, popcorn (pre-packed), autoclaved aerated concrete (AAC) blocks, graphite blocks, bamboo flooring, etc. | Rail transportation of goods in container form by a third party, other than Indian Railways, air travel, excluding economy, food, drinks at restaurants without AC/ heating, renting accommodation for more than Rs. 2500 per day, construction of a building for sale, IP rights temporarily, etc. |
| 18% GST | Hair oil, capital goods, toothpaste, industrial intermediaries, soap, ice-cream, pasta, toiletries, tar distilled from coal, flakes, soups, printers, computers, vacuum vessels, LPG stoves, static converters, used cars and electric vehicles, cakes, biscuits, and bakers' wares, non-alcoholic beverages, caramel-coated popcorn, etc. | Renting of truck/ goods carriage (including fuel cost), transport of goods and passengers by ropeway, services supplied to chit fund, manufacture of footwear and clay bricks, food/ drinks at restaurant with AC/ heating, renting accommodation for more than Rs. 2500, but less than Rs. 5000 per day, supply of food, shamiana, and party arrangement, supply of work contract, etc. |
| 28% GST | Small cars (+1% or 3% cess), high-end motorcycles (+15% cess), consumer durables, such as an AC or a fridge, luxury and sin items like BMW, cigarettes & aerated drinks (+15% cess), online gaming, caffeinated beverages, carbonated beverages, cigars, cheroots, and cigarillos, pumps for dispensing fuel, aircraft for personal use, smoking pipes, molasses | Entertainment event-amusement facilities, water parks, theme parks, joy rides, food/ drinks at AC 5-star hotels, and accommodation in 5-star hotels or above. |
GST Cess on certain high-end products is levied in addition to GST rates, compensating for the potential loss of revenue from the introduction of GST. The cess rates vary and apply to specific products like cigarettes, tobacco, aerated water, motor vehicles, and petrol.
TDS, which stands for Tax Deducted at Source rate under GST, is 2% on payments made to suppliers by certain specified persons. However, TCS, which stands for Tax Collected at Source rate, is 0.5% for e-commerce operators collecting tax on behalf of suppliers. These two are considered the fundamental components of Indian taxation, operating at the source of income or transaction, and are proactive measures to streamline tax administration in the country.
To avoid penalties or late fees during GST return filing, the enterprises must file GST tax returns before the specific due dates as provided below:
| Taxpayer Type | Due Date |
|---|---|
| GSTR 1 (Regular Taxpayer) | Either the 11th of the following month, or the 13th of the month following the quarter |
| GSTR 2A (Auto-generated) | Auto-generated |
| GSTR 3B (Nil Return) | 20th of the following month |
| GSTR 4 (Composite Dealer) | 30th of April, following the end of the financial year |
| GSTR 5 (Return by Non-Resident Taxpayer) | 20th of the following month |
| GSTR 5A (Return by Non-Resident OIDAR Service Provider) | 20th of the following month |
| GSTR 6 (Input Service Distributor) | 13th of the following month |
| GSTR 7 (TDS Deductor) | 10th of the following month |
| GSTR 8 (TCS Collector) | 10th of the following month |
| GSTR 9 (Regular Taxpayer- Annual) | 31st of December of the following financial year |
| GSTR 9C (Regular Taxpayer-Annual) | Filed along with GSTR 9, by the 31st of December of the following financial year |
| GSTR 10 (Return upon GST Registration Cancellation) | Within 3 months of the date of cancellation |
| GSTR 11 (Inward Supplies by Person having UIN) | 28th of the month, following the month for which the statement is filed |
| CMP 8 (Statement-Cum-Challan) | 18th of the following month, succeeding the quarter |
| ITC 4 (Statement filed by Principal/ Job Worker) | 25th April, where AATO* is up to Rs. 5 crores, or 25th October, where AATO* exceeds Rs. 5 crores. *AATO- Annual Aggregate Turnover |
The delay in GST return filing attracts several penalties and punitive action against the defaulter. Have a look at the following late fees, along with interest, attracted due to any delay in GST return filing in India:
Given below are the GST return filing services offered by Corpbiz experts-
Corpbiz is one of the India’s leading consulting platforms with a network of 10,000+ professionals, including CAs, CS, lawyers, and management consultants. Given below are the reasons for GST return filing-
Legal Researcher
Written by Neha Dawra. Last updated on May 29 2026, 07:56 PM
Neha Dawra has 4+ years of experience in legal research and intellectual property advisory. Her expertise lies in analyzing IP laws, drafting structured legal content, and simplifying complex registration procedures into clear, simple insights.
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Date- 06-May-2025, I was new to GST and had no idea how to file returns. The Corpbiz Inhouse Accountants here made it incredibly easy for me. They handled everything professionally and kept me informed throughout. Thanks to them, my GST return filing is always up to date!
