GST Return Filing

A business having a GSTIN is required to file timely GST returns. The business that has GST registration needs to compulsorily file the monthly and quarterly returns irrespective of the business scale or profits of the business. This means that a business that has no business activity during a period is also required to file GST return as Nil.

There are different kinds of GST returns that must be filed before the given due dates on a monthly, quarterly and yearly basis. Non-compliance with GST returns can attract heavy penalties to the business. The most common types of GST returns are GSTR-1, GSTR-2, GSTR-3, GSTR-3B and GSTR-9. A late fee of Rs. 100 per day is applied for non-filing of GST return.

GST Return Filing in India

Documents required for GST Return Filing

  1. GSTIN of the business.
  2. The invoices of sales made during the period.
  3. The invoices of purchases made during the period.

Process of Filing a GST Return

The business submits its documents for the preparation of GST returns. On the basis of purchases, sales, output GST and input tax credit, the GST returns are prepared. The GST return is shared with the business for approval. The different returns applicable over the business are filed with GST authority before the due dates.


Is it mandatory to file GST return?
Yes, once GST registration is obtained, it is mandatory to file GST returns irrespective of the business turnover.
Can the GST return be Nil?
Yes, a GST return can be Nil in case the business has no activities during the period for which the GST return is to be filed.
What are the types of GST returns need to be filed?
Generally, a business needs to file the GSTR-1, GSTR-2, GSTR-3 and GSTR-3B.
What is due date of filing GSTR-3B?
A GSTR-3B must be filed for every month of a year before the 20th day of the next month.
What is the due date of filing GSTR-1?
A GSTR-1 must be filed before the 10th day of each quarter or month, depending upon the turnover of the business.
What happens on non-filing of GST return?
Non-filing of GST return attracta a penalty of Rs. 100 per day until GST return for that month or quarter is filed.
Is GST return required if the annual turnover falls below Rs. 20 lakhs?
Once the GST registration is done, GST return must be filed irrespective of the turnover.
Is GST return filing compulsory to avail Input Tax Credit?
Yes, without filing the GST return, a business cannot avail input tax credit.
Is Digital Signature Required for GST return filing?
DSC is mandatory for a Private Limited Company, One Person Company and Limited Liability Partnership. A Sole Proprietorship and Partnership do not require a DSC compulsorily.
Which business needs to get GST registration?
All businesses that fall under any of the following criteria needs to get GST registration compulsorily: 1. If the business has an aggregate turnover of more than Rs. 20 lakhs. For dealers in North-Eastern states of India, GST is compulsory if the business has an aggregate turnover of more than Rs. 10 lakhs. 2. If the business is selling on any online platform. 3. If the business is engaged in inter-state supply of products or services.