GST returns filing

Goods and Services Tax (GST) returns filing is a regular compliance requirement for businesses registered under the GST regime. The process involves reporting the details of sales, purchases, and tax paid to the government. Here are the general steps for filing GST returns:

1. GST Registration:

   – Ensure that your business is registered under GST. This is mandatory for businesses with a turnover above the prescribed threshold limit.

2. Maintain Records:

   – Keep accurate records of all sales and purchases. This includes invoices, receipts, and other relevant documents.

3. Determine the Applicable GST Return Form:

– There are various GST return forms, such as GSTR-1, GSTR-3B, GSTR-4, GSTR-9, etc. The forms to be filed depend on the nature and turnover of the business.

4. File GSTR-1 (Monthly or Quarterly):

– GSTR-1 is the return form for outward supplies. It includes details of all sales made during a specific period. You need to provide information such as invoice details, tax collected, and more.

5. File GSTR-3B (Monthly):

   – GSTR-3B is a summary return that captures the details of both sales and purchases. It’s filed on a monthly basis and includes information on input tax credit and tax liability.

6. Payment of Tax:

– After filing GSTR-3B, businesses are required to pay the tax liability through the GST payment portal. Late payment may attract interest and penalties.

7. File Other GST Returns (if applicable):

   – Depending on the nature of your business, you may need to file other returns like GSTR-4 (for composition scheme dealers), GSTR-9 (annual return), and more.

8. Reconciliation:

   – Regularly reconcile your books of accounts with the GST returns filed to ensure accuracy. Any discrepancies should be rectified promptly.

9. File Nil Returns (if applicable):

   – Even if there are no transactions during a specific period, it may be necessary to file nil returns to comply with the GST regulations.

10. GST Audit (if applicable):

    – Certain businesses are required to undergo a GST audit. Ensure that you comply with the audit requirements and provide the necessary documentation.

11. Penalties for Non-Compliance:

    – Non-compliance with GST regulations, including late filing or incorrect reporting, may attract penalties. Be aware of the compliance deadlines to avoid such penalties.

12. Use GST Common Portal:

– The GST Common Portal ( is the official online platform for GST registration, return filing, and other related activities.


Remember that GST rules and procedures are subject to change, so it’s essential to stay updated with the latest notifications and guidelines from the GST authorities. Additionally, professional advice or consultation LEGATO BUSINESS SOLUTION LLP  with a tax expert can be beneficial for ensuring accurate compliance.