GST Form Filing – Complete Guide for Businesses
What is GST Form Filing?
Under the Goods and Services Tax (GST) regime, every registered taxpayer has to file GST returns/forms regularly to report their sales, purchases, tax collected, and tax paid to the government.
GST form filing ensures transparency, proper tax credit flow, and compliance with GST laws.
Types of GST Returns & Forms
| Form No. | Description | Who Files | Due Date |
|---|---|---|---|
| GSTR-1 | Details of outward supplies (sales) | Regular taxpayers | 11th of next month (monthly) / 13th of next month (QRMP) |
| GSTR-3B | Summary return with tax payment | Regular taxpayers | 20th of next month / 22nd or 24th (QRMP) |
| GSTR-4 | Annual return for Composition Scheme | Composition taxpayers | 30th April (Annually) |
| GSTR-5 | Return for Non-Resident Taxpayers | Non-resident taxable persons | 20th of next month |
| GSTR-6 | Return for Input Service Distributors (ISD) | ISD | 13th of next month |
| GSTR-7 | Return for TDS under GST | Persons deducting TDS | 10th of next month |
| GSTR-8 | Return for E-commerce operators collecting TCS | E-commerce operators | 10th of next month |
| GSTR-9 | Annual return | All regular taxpayers | 31st December of next FY |
| GSTR-9C | Reconciliation Statement & Audit | Taxpayers with turnover above ₹5 crore | 31st December of next FY |
| GSTR-10 | Final return after GST cancellation | Cancelled GST registration holders | Within 3 months of cancellation |
| GSTR-11 | Return for UIN holders | Special entities with UIN | 28th of next month |
GST Form Filing Process
1️⃣ Collect Data – Sales invoices, purchase bills, debit/credit notes, and payment challans
2️⃣ Reconcile Data – Match with books & GSTR-2B for ITC
3️⃣ Prepare Return – Using GSTN offline utility or GST software
4️⃣ Upload to GST Portal – www.gst.gov.in
5️⃣ Pay Tax Liability – Using GST payment challan (if applicable)
6️⃣ Submit Return – With DSC/EVC verification
7️⃣ Download Acknowledgement – Save filing receipt for records
Documents Required for GST Form Filing
- GST Registration Certificate
- Sales & purchase invoices
- Credit/Debit note details
- E-way bill details (if applicable)
- Input Tax Credit (ITC) statement from GSTR-2B
- Bank details for payment of GST
Penalty for Late GST Form Filing
- Late Fee: ₹50 per day (₹25 CGST + ₹25 SGST)
- Nil Return Late Fee: ₹20 per day (₹10 CGST + ₹10 SGST)
- Interest: 18% p.a. on outstanding tax
Why Choose Us for GST Form Filing?
✅ Error-Free Filing – Avoid notices & penalties
✅ On-Time Submission – Timely reminders & alerts
✅ Data Reconciliation – Prevent ITC mismatch
✅ All GST Forms Covered – Monthly, Quarterly, Annual, and Special returns
✅ Affordable Pricing – Transparent fees
