GST Return Filing in India

If you’re a business owner in India, filing GST returns is something you simply can’t ignore. But don’t worry—it’s not as complicated as it sounds.

This guide will explain everything you need to know about GST return filing in simple language—what it is, why it’s important, how to file it, types of GST returns, due dates, penalties, and more.

A GST return is a document that you file with the GST Department. It contains details of:

• Sales (outward supplies)
• Purchases (inward supplies)
• Tax collected and paid (GST)
• Input Tax Credit (ITC)

In simple words, it’s a summary of your business transactions for a month or quarter, filed online on the GST Portal.

You must file GST returns if you are:

• A registered GST taxpayer
• Running a business with turnover above ₹20 lakhs (₹10 lakhs for NE & hill states)
• A composition scheme dealer
• An e-commerce seller
• A freelancer or service provider billing clients with GST

✅ Step 1: Login in to GST Portal

Go to https://www.gst.gov.in and log in with your username and password.

✅ Step 2: Choose the Return Type

Click on “Returns Dashboard” → Select Financial Year and Return Filing Period.

For example, to file for April 2025:

• Financial Year: 2025-26

• Return Period: April

✅ Step 3: File GSTR-1 (Sales Details)

• Click on GSTR-1

• Enter details of B2B and B2C sales

• Add invoice numbers, taxable value, and GST amount

• Save and submit

🕒 Due Date: 11th of every month

✅ Step 4: File GSTR-3B (Summary Return)

• Go back to the dashboard

• Select GSTR-3B

• Fill in:

  • Total sales

  • Input tax credit (from purchases)

  • Tax payable

• Pay the tax amount online via Net Banking or NEFT

🕒 Due Date: 20th of every month

✅ Step 5: File Other Returns (If Applicable)

• Composition Scheme → File GSTR-4

• Annual Return → File GSTR-9

• Large taxpayers → File GSTR-9C with CA certification

🧮 Input Tax Credit (ITC) – Claim What You Paid

If you paid GST on your purchases, you can claim it as ITC and reduce your total GST liability.

💡 Example:

• You sold goods worth ₹1,00,000 – GST = ₹18,000

• You purchased goods with ₹5,000 GST

• You pay only ₹13,000 (₹18,000 – ₹5,000)

Documents Required for GST Return Filing

• Sales Invoices
• Purchase Bills
• Debit/Credit Notes
• Payment Proof (for tax paid)
• GST Login Credentials
• Bank Statements (optional)

Benefits of Timely GST Filing

• Avoid late fees and notices
• Claim full Input Tax Credit
• Build a compliant GST rating
• Helps in applying for loans, tenders, and refunds
• Boosts your business credibility

Why Choose Law Pillars for GST Return Filing?

At Law Pillars, we help you:

• File all types of GST returns on time
• Avoid late fees and penalties
• Claim maximum ITC
• Maintain proper records
• Get ongoing support & reminders

Get in touch today for hassle-free GST filing!

Conclusion

GST return filing is not just a legal requirement—it’s also good business practice. Whether you’re a small trader, service provider, or e-commerce seller, filing your GST returns regularly helps you stay compliant and claim your rightful tax credits.

👉 Don’t delay—start filing your GST returns today with expert help from Law Pillars.