How to file GST returns through online | Smartcorp
                     H O W  T O  F I L E  G S T  R E T U R N S  T H R O U G H  
O N L I N E ?
H E R E ,  I N  T H I S  B L O G  W E  W I L L  G E T  T O  K N O W  A B O U T  
T H E  G S T  R E T U R N S  F I L I N G  T H R O U G H  O N L I N E  A N D  
A L S O  T H E  B E N E F I T S  A T T A I N E D  B Y  T H E  I N D I V I D U A L  
T A X  P A Y E R S .
An indirect tax, GST is commonly known as Goods and 
Services Tax, is collected on the supply of goods and 
services. All the individuals who are registered under 
the GST have to provide all the details of the purchases 
and sales of the goods or services and the tax paid and 
collected. This can be done easily by prime filing GST 
return online.
Under the revised GST rules, all the taxpayers must file 
GST return forms with the Income Tax Department of 
India. Individual taxpayers can also file GST return by 
using 4 forms namely return for purchases, return for 
supplies, monthly returns, and annual returns. 
Consequently, all the small taxpayers can file quarterly 
returns if they have chosen composition scheme.
RETURN FILING FORMS
Depending on the type of transaction GST return can be filed through 
different forms available in online. The types of GST forms are:
GSTR-1
A registered taxable supplier can file returns through GSTR-1 form. The 
supplier files this form along with the details of the supplies of the goods and 
services. The buyer of the goods and services validates the information and 
can also modify the form if necessary. The form has to be filed by the 10th of 
the upcoming month. The form contains the following details such as:
• Business name and GSTIN (Goods and Services Taxpayer Identification 
Number).
• The date from which the GST return is filed.
• Invoices issued and consistent tax collected in the last month.
• Reviews the sale invoices for the last tax period.
• Payments received, if any, for the supply of order that has to be delivered in 
the future.
GSTR-2
GSTR-2 form is filed by the registered taxable recipient. The applicant has to 
file the details of the supplies of goods and services. It turns filing due date is 
before the 15th of the coming month. The form includes the following details:
• Business name and GSTIN.
• Date from which the GST return is filed.
• Invoices issued and respective taxes collected in the last month.
• Reviews the sale invoices (outward) for the last tax period.
• Payments received, if any, for the supply of order that has to be delivered in 
the future.
GSTR-3
GSTR-3 form is filed by the taxpayers with the information which is entered in 
the GSTR-1 and GSTR-2 forms. The taxpayers can verify and modify those 
details if required. This form is submitted by the 20th of the coming month. 
The following details are mentioned in the form:
• Details about Cash record, Liability, and Tax Credit.
• Details of tax paid under IGST, SGST, and CGST.
• Request to carry forward the credit or claims a refund in case of excess 
payment.
GSTR-4
GSTR-4 form is for the taxpayers who have chosen the Composition Scheme. 
All business owners with an annual turnover of up to INR 75 lakhs can opt for 
this scheme. Here, the owner of the business has to pay tax based on the 
type of business. The GST return filing date is by the 18th of the coming 
month and the taxpayers will not benefits input tax credit facility under this 
scheme. The following details are necessary to be mentioned in the form:
• The cost of the supply made during the period of GST return.
• Details of the tax paid.
• Information regarding an invoice-level purchase.
GSTR-5
Consequently, this form is filed by the registered taxpayers 
who are non-resident of India. The tax players has to be 
submitted by the 20th of the coming month and it contains the 
following details:
• Business name and GSTIN.
• The date for which the GST return is filed.
• The details of the inward and outward supplies.
• Details of the imported goods.
• Changes made in the imported goods during the last tax 
period, if any.
• Import of services and amendments, if any.
• Details of refund claimed, cash records, credit and debit 
notes, and closing of stock
GSTR-6
GSTR-6 is filed by all the Taxpayers who are registered as Input Service Distributors. 
It is filed on 13th of the coming month. It contains the following details:
• Name and GSTIN of the taxpayer.
• The time period for which the GST return is filed.
• All the details of input credit distributed.
• Details of debit and credit notes.
• Supplies received from the GST registered persons.
• Amount of input credit availed.
GSTN -7
This form has to file by the 10th of the 
coming month by the taxpayers who have to 
deduct tax at source under the rules of GST. 
The following information is required to fill in 
the form:
• Name and GSTIN of the taxpayer.
• GST returns filing period
• TDS details—amount and contract details.
• Amendments in the invoice amount, if any.
• TDS liability—fees for late filing and 
interest on delayed payment.
• Refund received from e-cash ledger.
GSTR-8
GSTR-8 has to be filed by the 10th of the coming month and has to be filed by e-
commerce operator who collects source under the rule of GST. Details to be filled 
in the form are:
• Name and GSTIN of the taxpayer.
• GST returns filing period.
• Information regarding to the supply made to the registered taxable person.
• Information regarding to the supply made to the unregistered taxable person.
• All the details of the Tax collected.
• Details of late return filing fees and interest on the payment on TDS.
GSTR-9
GSTR-9 form is filed by the taxpayer with the details all his income and 
expenditure for the GST return period. This form is filed by December 31st of 
every year and is submitted along with the audited copies of the accounts.
GSTR-10
This form is filled by the person who has opted for 
the cancellation of GST. The form is filed on the 
date of cancellation order or within 3 months of 
the GST cancellation, whichever is later. The 
following details have to be mentioned:
• ARN – Application Reference Number of GST 
cancellation and the date of cancellation
• Unique ID and date of cancellation order.
• Details of closing stocks including tax payable on 
it.
GSTR-11
Simultaneously, this form is filed by everyone with Unique Identity Number 
(UIN) and who claims a refund on the inward supplies taxes. This form is filed 
by the 28th of the coming month. The following details have to be mentioned:
• Name of the government entity
• UIN and the period of return.
• Details of inward purchases from suppliers with GST registration.
HOW TO FILE GST RETURNS?
Every business owners has to file GST return ever year with the GST Department. You can 
file GST return through online using the GST App or software. The procedure for GST returns 
filing are:
• Login with User ID and password in the GST portal.
• Based on the GST state code and PAN number details, a 15-digit GST identification number 
will be issued to you.
• Upload invoices. After uploading, an invoice reference number will be issued against each 
and every invoice you have uploaded.
• File inward and outward returns and aggregate monthly returns through online after 
uploading invoices.
• Files all the GST return forms needed in the information section.
• All the details will be made available to the recipient through GSTR-2A.
• The recipient can verify and modify those details filled by the supplier 
regarding to the outward supplies. He is required to file debit and credit 
records.
• Then, the recipient has to provide all the information regarding to the 
inward supplies of taxable goods in GSTR 2 form.
• The information changed by the recipient cannot be accepted or rejected by 
the supplier.