How to File GST Returns in India – Step-by-Step Guide (2025)

How to File GST Returns in India – Step-by-Step Guide (2025)

1. What is GST Return Filing?

GST return filing is the process of reporting sales, purchases, tax collected, and tax paid to the government. Businesses registered under GST must file periodic returns to stay compliant with tax laws.

2. Why is GST Return Filing Required?

• Legal Compliance: Mandatory for all businesses with a turnover above the prescribed limit
• Claiming Input Tax Credit (ITC): Helps businesses reduce tax liability
• Avoiding Penalties: Late filing leads to fines and interest charges
• Business Credibility: Ensures smooth transactions with suppliers and customers

3. Step-by-Step Process for GST Return Filing

1. Gather Required Information
   • Sales invoices, purchase invoices, GST paid, and tax collected data
2. Log in to the GST Portal
   • Visit www.gst.gov.in
   • Use your credentials to access your dashboard
3. Select the Relevant GST Return Form
   • GSTR-1: Monthly/quarterly return for outward supplies
   • GSTR-3B: Monthly summary return for tax payment
   • GSTR-9: Annual return for businesses above ₹2 crore turnover
4. Fill in the Details & Upload Invoices
   • Enter sales and purchase details
   • Upload invoices in the GST portal
5. Verify and Submit the Return
   • Cross-check details and confirm submission
6. Pay GST Liability (If Applicable)
   • Use net banking, UPI, or challan to pay pending tax
7. Download the Acknowledgment
   • Once submitted, save the GST filing receipt for future reference

4. Documents Required for GST Return Filing

• GSTIN (Goods and Services Tax Identification Number)
• Sales and purchase invoices
• Input tax credit details
• Tax payment challans (if applicable)

5. Timeline for GST Return Filing

• GSTR-1: 11th of every month for businesses with turnover above ₹5 Cr (Quarterly for small taxpayers)
• GSTR-3B: 20th of every month
• GSTR-9: 31st December of the following financial year