Online GST Return Filing & Procedure :-

Online GST (Goods and Services Tax) return filing is a straightforward process that involves a few key steps. Here is a general guide on the procedure for filing GST returns online:

1. GST Registration:

Ensure that you are a registered taxpayer under GST. If not, you need to complete the GST registration process.

2. GST Return Forms:

Determine the appropriate GST return form based on your business type and turnover. Some common GST return forms include GSTR-1, GSTR-3B, and GSTR-4.

– GSTR-1:

Monthly or quarterly return for outward supplies (sales).

– GSTR-3B:

Monthly return summarizing sales and purchases for tax payment.

– GSTR-4:

Quarterly return for composition dealers.

3. Access the GST Portal:

Visit the official GST portal ( and log in using your credentials.

4. Select the Relevant Return Form:

Choose the appropriate return form (e.g., GSTR-1, GSTR-3B) from the dashboard.

5. Filling Out the Return Form:

Provide the necessary details, including:

 – Outward Supplies (GSTR-1):

  – Invoice-wise details of outward supplies.

  – Details of supplies made to registered and unregistered persons.

  – HSN (Harmonized System of Nomenclature) codes for goods.

– Summary of Outward Supplies (GSTR-3B):

  – Summary of sales and purchases.

  – Tax liability calculation.

  – Input tax credit details.

6. Verification and Submission:

Review the information provided in the return form and make sure it is accurate. After verification, submit the form.

7. Payment of Tax:

For GSTR-3B, if there is any tax liability, make the payment through the available online payment options.

8. Acknowledgment:

After submission, a unique acknowledgment/reference number is generated. This serves as proof of filing.

9. Reconciliation:

Regularly reconcile your books of accounts with the details submitted in the GST returns to ensure accuracy.

10. File Nil Returns, if Applicable:

Even if there are no transactions during a particular period, you may be required to file a nil return.

Important Points to Note:

– GST return filing deadlines vary based on the type of return. It’s crucial to file returns on time to avoid penalties.

– Ensure compliance with the GST laws and regulations, and keep abreast of any updates or changes.

– Maintain proper documentation of invoices and supporting documents for all transactions.

– Seek professional assistance if you have complex business transactions or are unsure about any aspect of GST return filing.

This is all about Online GST Return Filing & Procedure Always refer to the latest guidelines and notifications on the official GST portal or consult with a tax professional like LEGATO BUSINESS SOLUTION LLP for specific and up-to-date advice.