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How to File GST Returns Online on the GST Portal: Step-by-Step Guide

How to File GST Returns Online. The Goods and Services Tax (GST) has revolutionized India’s indirect tax system since its implementation in 2017. Under the GST regime, registered taxpayers are required to file periodic returns detailing their transactions. Timely and accurate filing of GST returns is crucial for maintaining compliance and avoiding penalties.

In this detailed guide, we’ll walk you through the step-by-step process of filing GST returns online through the GST portal. By following these instructions carefully, you can ensure smooth and error-free GST return filing.

Also Read-Who Needs to Register for GST and Obtain a GSTIN?

How to File GST Returns Online.

Prerequisites for Filing GST Returns.

Before we dive into the step-by-step process, let’s review the essential prerequisites for filing GST returns:

  1. GST Registration: You must have a valid GST registration and a 15-digit Goods and Services Tax Identification Number (GSTIN). If you haven’t registered for GST yet, you need to complete the registration process on the GST portal first.
  2. GST Portal Login: To file returns, you need to have login credentials for the GST portal. If you don’t have an account, you can create one using your GSTIN and other required details.
  3. Invoice Details: Ensure you have all the necessary invoice details for the tax period, including sales invoices, purchase invoices, debit notes, credit notes, and export invoices. You’ll need to report these details in your GST returns.
  4. HSN/SAC Codes: You should have the correct HSN (Harmonized System of Nomenclature) codes for goods and SAC (Services Accounting Code) codes for services. These codes are required for reporting your transactions in the returns.
  5. Turnover Details: Keep your aggregate turnover details handy, as they determine the frequency of filing returns and other compliance requirements.

With these prerequisites in place, let’s move on to the step-by-step process of filing GST returns online.

Filing GSTR-1 (Details of Outward Supplies).

Step 1: Login to the GST Portal.

  • Go to the GST portal (www.gst.gov.in) and log in using your credentials.

Step 2: Navigate to the Returns Dashboard.

  • After logging in, go to Services > Returns > Returns Dashboard.
  • Select the Financial Year and Return Filing Period (Month or Quarter) for which you want to file GSTR-1.
  • Click on the “SEARCH” button.

Step 3: Prepare GSTR-1.

  • On the GSTR-1 tile, click the “PREPARE ONLINE” button.
  • The GSTR-1 online form will open. Fill in the details of your outward supplies, including:
    • Invoices for outward supplies made to registered persons (B2B)
    • Invoices for outward supplies made to unregistered persons (B2C)
    • Details of Credit/Debit Notes issued
    • Exports made, if any
    • Advances received for services, if any
    • Amendments to previously declared invoices, if any
  • After entering all the details, click on the “Save” button.

Step 4: Submit GSTR-1.

  • After saving the details, click on the “Submit” button.
  • A success message will be displayed, and the status of your GSTR-1 will change to “Submitted”.

Step 5: File GSTR-1 with DSC/EVC.

  • After submitting, select the checkbox for declaration and click on “File GSTR-1” with DSC or EVC.
  • Once filed, a success message will be displayed, and your GSTR-1 filing is complete.

Filing GSTR-3B (Monthly Summary Return).

Step 1: Login and Navigate to Returns Dashboard.

  • Log in to the GST portal and go to Services > Returns > Returns Dashboard.
  • Select the Financial Year and Return Filing Period (Month) for which you want to file GSTR-3B.
  • Click on the “SEARCH” button.

Step 2: Prepare GSTR-3B.

  • On the GSTR-3B tile, click the “PREPARE ONLINE” button.
  • The GSTR-3B online form will open. Fill in the summary details of your outward supplies, inward supplies liable to reverse charge, eligible ITC, exempt/nil/non-GST supplies, and taxes paid.
  • After entering all the details, click on the “Save GSTR-3B” button.

Step 3: Submit GSTR-3B.

  • After saving the details, click on the “Submit” button.
  • A success message will be displayed, and the status of your GSTR-3B will change to “Submitted”.

Step 4: Make Payment, if any.

  • If there is any tax liability, click on the “Make Payment” button.
  • You can make the payment using the available cash or credit ledger balance.
  • After successful payment, a success message will be displayed.

Step 5: File GSTR-3B with DSC/EVC.

  • After submitting and making the payment (if any), select the checkbox for declaration and click on “File GSTR-3B” with DSC or EVC.
  • Once filed, a success message will be displayed, and your GSTR-3B filing is complete.

Filing GSTR-9 (Annual Return).

Step 1: Login and Navigate to Returns Dashboard.

  • Log in to the GST portal and go to Services > Returns > Annual Return.
  • Select the Financial Year for which you want to file GSTR-9.
  • Click on the “SEARCH” button.

Step 2: Prepare GSTR-9.

  • On the GSTR-9 tile, click the “PREPARE ONLINE” button.
  • The GSTR-9 online form will open. Fill in the consolidated details of your outward supplies, inward supplies, ITC availed, taxes paid, demands and refunds, HSN summary, etc. for the entire financial year.
  • You can download system-computed summary of GSTR-1 and GSTR-3B to help fill the details.
  • After entering all the details, click on the “Save GSTR-9” button.

Step 3: Submit GSTR-9.

  • After saving the details, click on the “Submit” button.
  • A success message will be displayed, and the status of your GSTR-9 will change to “Submitted”.

Step 4: Compute Liabilities and Pay Late Fees, if any.

  • After submitting, click on the “Compute Liabilities” button to check for any additional liabilities or late fees.
  • If there are any liabilities or late fees, make the payment using the available cash ledger balance.

Step 5: File GSTR-9 with DSC/EVC.

  • After submitting and making any required payments, select the checkbox for declaration and click on “File GSTR-9” with DSC or EVC.
  • Once filed, a success message will be displayed, and your GSTR-9 filing is complete.

Some key points to remember while filing GST Returns:

  • Ensure you have all the necessary invoices, credit/debit notes, and other documents ready before starting the filing process.
  • Cross-check the details entered with your books of accounts to avoid any discrepancies.
  • File your returns well before the due date to avoid last-minute technical issues or late fees.
  • Keep a copy of the filed returns and acknowledgment for your records.

By following these step-by-step guides, you can easily file your GSTR-1, GSTR-3B, and GSTR-9 returns on the GST portal. For other specific returns like GSTR-4 (for composition taxpayers), GSTR-7 (for TDS deductors), etc., the filing process remains largely similar with some variations in the details required.

Common Errors and Troubleshooting.

While filing GST returns, you may encounter certain common errors. Here are a few troubleshooting tips:

  1. Invalid GSTIN: Ensure that you enter the correct GSTIN of your customers and suppliers. Double-check the GSTIN format and verify it on the GST portal if needed.
  2. Mismatch in Invoice Details: If the system detects a mismatch between your reported invoice details and those uploaded by your suppliers, you may receive an error. Coordinate with your suppliers to rectify any discrepancies.
  3. Incorrect HSN/SAC Codes: Make sure you use the correct HSN codes for goods and SAC codes for services. Incorrect codes can lead to errors in return filing.
  4. Ineligible ITC Claims: Verify that the input tax credit you’re claiming is eligible as per GST rules. Claiming ineligible ITC can result in errors and potential penalties.
  5. Network or System Issues: Sometimes, you may face technical glitches or connectivity issues while filing returns. Try refreshing the page, clearing your browser cache, or logging out and logging back in. If the issue persists, contact the GST helpdesk for assistance.

Best Practices for GST Return Filing.

To ensure smooth and error-free GST return filing, follow these best practices:

  1. Maintain Accurate Records: Keep your invoices, receipts, and other transaction records organized and up-to-date. Accurate record-keeping is essential for correct return filing.
  2. Reconcile Regularly: Regularly reconcile your GST returns with your books of accounts to identify and rectify any discrepancies promptly.
  3. File Returns on Time: Adhere to the due dates for filing GST returns to avoid late fees and penalties. Set reminders and allocate sufficient time for return preparation and filing.
  4. Use GST-Compliant Accounting Software: Invest in GST-compliant accounting software that can automate invoice generation, return preparation, and reconciliation. This can save time and reduce the chances of manual errors.
  5. Stay Updated with GST Changes: Keep yourself informed about the latest updates, notifications, and amendments to the GST law. Attend training sessions or webinars conducted by tax authorities or professional bodies to stay updated.
  6. Seek Professional Help: If you’re unsure about any aspect of GST return filing or encounter complex issues, don’t hesitate to seek the assistance of a qualified tax professional or chartered accountant.

Conclusion

Filing GST returns online through the GST portal is a crucial compliance requirement for all registered taxpayers. By following the step-by-step process outlined in this guide, you can ensure accurate and timely filing of your GST returns.Remember to maintain accurate records, reconcile regularly, and stay updated with the latest GST developments. In case of any doubts or issues, seek professional help to avoid potential penalties and ensure smooth compliance.

By filing your GST returns correctly and on time, you contribute to the overall efficiency of the GST system and help in building a transparent and compliant tax ecosystem in India.

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Hello, I am C.K. Gupta Founder of Taxgst.in, a seasoned finance professional with a Master of Commerce degree and over 20 years of experience in accounting and finance. My extensive career has been dedicated to mastering the intricacies of financial management, tax consultancy, and strategic planning. Throughout my professional journey, I have honed my skills in financial analysis, tax planning, and compliance, ensuring that all practices adhere to the latest financial regulations. My expertise also extends to auditing, where I focus on maintaining accuracy and integrity in financial reporting. I am passionate about using my knowledge to provide insightful and reliable financial advice, helping businesses optimize their financial strategies and achieve their economic goals. At Taxgst.in, I aim to share valuable insights that assist our readers in navigating the complex world of taxes and finance with ease.

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