GST Return Filing – File Your GST Returns Online Easily

Updated on September 13, 2025 09:47:16 AM

GST Registration Certificate Sample

To file GST Returns, businesses and individuals must keep certain documents and details ready. These documents help in verifying identity, financial records, and business registration, ensuring smooth and error-free GST compliance. The following documents are generally required:

• Certificate of Incorporation or Business Registration Proof
• PAN Card of the Business or Proprietor
• Aadhaar Card of the Owner/Authorized Signatory
• Bank Account Details (Bank Statement/Cancelled Cheque)
• Digital Signature Certificate (DSC) of Authorized Signatory
• Address Proof of Business (Electricity Bill, Rent Agreement, etc.)

GST Registration is a mandatory requirement for individuals, businesses, and professionals whose annual turnover exceeds the prescribed limit under GST law or who meet specific eligibility criteria. Without GST registration, individuals are not legally allowed to collect GST from customers or claim Input Tax Credit (ITC). Therefore, timely registration is essential to remain compliant with tax regulations and avoid penalties.

Professional Utilities offers affordable and hassle-free GST Registration services at just ₹1499/-. Our experts handle the complete process, from document preparation to final approval, ensuring quick and error-free registration. By choosing Professional Utilities, individuals can save time, avoid rejections, and get their GSTIN approved smoothly.

Filing a GST Return online is a simple process when done correctly. Taxpayers need to log in to the GST portal and submit details of their sales, purchases, output tax, and input tax. Below are the steps to file a GST Return (for example, GSTR-3B):

• Login to the GST Portal using your GSTIN and password.
• Go to the Returns Dashboard and select the appropriate filing period (monthly/quarterly).
• Choose the form you want to file – e.g., GSTR-3B.
• Enter details of outward supplies (sales) and inward supplies (purchases) or select NIL Return if applicable.
• Preview the return summary to check all details before submission.
• Submit the return and confirm the liability.
• Make the payment (if required) through available payment modes.
• Digitally sign the return using a Digital Signature Certificate (DSC) or EVC (Electronic Verification Code).

Under the Goods and Services Tax (GST) system in India, tax is divided into different categories depending on the nature of supply and the location of the transaction. The main types of GST are:

• Integrated Goods and Services Tax (IGST): Levied on interstate transactions of goods and services, and collected by the Central Government.
• State Goods and Services Tax (SGST): Levied on intrastate transactions (within the same state) and collected by the respective State Government.
• Central Goods and Services Tax (CGST): Levied on intrastate transactions along with SGST, but collected by the Central Government.
• Union Territory Goods and Services Tax (UTGST): Applicable on transactions within Union Territories (without legislature) and collected by the Union Territory administration.

These different types of GST ensure fair distribution of tax revenue between the Central and State Governments, while maintaining a uniform taxation system across India.

Every GST-registered business or individual in India is required to file GST Returns as per the prescribed schedule. The frequency and number of returns depend on the taxpayer’s turnover and category of registration. Businesses with an annual turnover of more than ₹5 crores must file two monthly returns (GSTR-1 and GSTR-3B) along with one annual return (GSTR-9), making it a total of 25 returns in a year.

For businesses with turnover up to ₹5 crores, the government offers the QRMP (Quarterly Return Filing and Monthly Payment) Scheme. Under this scheme, taxpayers need to file four quarterly GSTR-1, four GSTR-3B, and one annual return, totaling 9 returns in a year.

Apart from regular taxpayers, the following categories are also required to file GST Returns:

• Casual taxable persons
• Regular taxpayers
• TDS deductors
• Composition scheme taxpayers
• Input Service Distributors (ISD)
• Non-resident taxable persons
• E-commerce operators

Filing GST Returns on time is crucial to maintain compliance, claim Input Tax Credit (ITC), and avoid penalties or cancellation of GST registration.

Failure to file the GST Return can result in penalties like late fee and interest. 18% outstanding tax. Under CGST and SGST Late fee is 100 paid per day for both and the total comes to 200 per day.

There are many benefits of the GST return as mentioned below -

Claiming Input Tax Credit - By filing a return on time they can claim the input tax credit which reduces the tax liability of the taxpayer.

Avoid late fees - With the filing of the GST Return late fee of 100 per day and a maximum of 5000 can be adjusted in Input Tax Credit.

Avoid GST Cancellation - Cancellation of the GST Registration can be avoided by filling out the GST Return.

Performance of business is tracked - The performance of the business can be tracked by filling out GST Return. With the filing of the return summary of sales and purchases can be made for a specific period.

Credibility increases - Regular filing of the return helps in getting credit facilities and loans from financial institutions. This all helps in increasing the creditworthiness of the businesses.

Promote Compliance - Compiling with the law is done by Filling out the GST. This ensures the protection of the business from the legal issue in the future.