byShine legal India                        Published On 2025-07-21             

In India, all entities registered under GST must file GST returns according to the nature of their business operations which could be on a monthly, quarterly or annual basis. While this mandatory compliance may appear complex at first, it becomes significantly more manageable with the online support of GST return filing experts from Shine Legal India. At Shine Legal India, we understand the complexities of GST return filings and frequent GST return filings deadlines that can overwhelm the business owners. That is why Shine Legal India takes care of your GST return filing from start to finish so you do not have to worry about tax compliance. 

What is GST return filing?

A GST return filing is the process by which companies that are registered under the Goods and Services Tax (GST) system give the government information about their purchases, sales, input tax credits and GST responsibilities. GST return filing may be required on a monthly, quarterly or annual basis depending on the taxpayer’s category and choosen scheme. GST return filing is a mandatory compliance process for all GST-registered businesses.

The various types of GST returns

There are 13 types of GST returns under the Indian Goods and Services Tax regime each designed to reflect various components of a taxpayer’s financial records. It is essential to understand that not every taxpayer is required to file all these GST return filing. The type of GST return a person must file depends on the taxpayer classification and registration status under GST. Below is the brief synopsis of the thirteen GST returns.

1. GSTR-1 contains information on the outward supplies made by the taxpayer.

2. GSTR-3B serves as a consolidated return that includes information on outward and inward supplies as well as the taxpayer’s GST liability.

3. GSTR-4 captures the overall sales and tax liability of those registered under the composition scheme.

4. GSTR-5 is filed by non-resident taxable persons conducting business activities in India.

5. GSTR-5A is filed by foreign Online Information Database Access and Retrieval (OIDAR) service providers offering online services to unregistered customers in India.

6. GSTR-6 is filed by input service distributors to declare the allocation of input tax credit (ITC) among their recipients.

7. GSTR-7 is filed by organisations mandated to deduct and remit Tax at Source (TDS) under GST rules.

8. GSTR-8 is filed by e-commerce operators to disclose the details of sales and the tax collected at source (TCS).

9. The annual GSTR-9 return compiles all of the quarterly or monthly GST returns that were submitted during the year.

10. GSTR-10 is the final return filed when a GST registration is cancelled or voluntarily surrendered.

11. GSTR-11 is filed by UIN holders to claim refunds on GST paid for goods or services received (inward supplies).

12. CMP-08 is a quarterly statement-cum-challan used by composition scheme taxpayers to declare turnover and pay tax.

13. ITC-04 is filed by manufacturers to report goods sent to and received back from job workers.

Additional GST-related reports

Besides the standard returns, there are two key ITC-related statements

• GSTR-2A (dynamic) is a live view of inward supplies auto-populated from suppliers GSTR-1.
  
• GSTR-2B (static) is a fixed monthly statement of eligible ITC based on supplier filings.
  
  

For small taxpayers: The QRMP scheme

Taxpayers under the Quarterly Return Monthly Payment (QRMP) scheme can use the Invoice Furnishing Facility (IFF) to declare B2B invoices during the first two months of each quarter. However, taxes still need to be paid monthly via Form PMT-06.

Who needs to file GST returns?

Whether you are a small trader, service provider, manufacturer or e-commerce seller, if you are registered under GST, you are required to submit periodic returns detailing your business transactions. The type and frequency of GST return filing are determined by factors like business turnover, classification and the nature of supplies made.

Why is GST return filing important?

• Legal compliance
• Claiming Input Tax Credit (ITC)
• Building business credibility
• Avoiding penalties

Step-by-Step process for GST return filing

• Collect and organise data such as sales and purchase invoices, tax liability ITC details and more.
• Access the GST portal.
• After registration you will receive a 15-digit GSTIN, which is generated using your PAN and the code of the state where your business is located.
• Upload all your invoices to the GST portal. A unique Invoice Reference Number (IRN) is generated for each invoice to enable tracking.
• File outward, inward and monthly returns.
• File the outward supply return (GSTR-1) by the 10th of the following month.
• Your outward supply details will be automatically reflected in Form GSTR-2A, available for the recipient to view.
• Verify and modify outward supply details.
• Report Inward Supplies (GSTR-2).
• Form GSTR-1A allows the supplier to review and confirm or reject changes made by the recipient to inward supply entries.

GST return filing for different business categories

1. Regular taxpayers are required to file GSTR-1 and GSTR-3B on a monthly or quarterly basis in addition to an annual GSTR-9 return.
2. Composition scheme dealers file GSTR-4 annually and pay taxes at a nominal rate. These businesses also file CMP-08 quarterly for tax payment
3. E-commerce operators must file GSTR-8 and may be required to collect Tax Collected at Source (TCS).
4. Input Service Distributors (ISDs) have to file GSTR-6 to distribute input tax credit among branches or divisions.

GST return filing: Errors you should avoid

• Mismatch in GSTR-1 and GSTR-3B
• Late filing
• Wrong GSTIN usage
• Incorrect HSN/SAC Codes
• Failure to reconcile data

Penalties for not filing GST returns

• Late fee- ?50/day (?20/day for nil returns)
• 18% per annum interest on outstanding tax
• Continuous non-filing leads to suspension or cancellation of GSTIN
  
• Delayed GST returns can block ITC.

Stay compliant with Shine Legal India’s expert GST filing services and avoid these risks altogether.

How Shine Legal India manages and submits your GST returns

• Business assessment- Shine legal India begins with understanding your business structure, GST registration details and transaction volume to determine applicable return types and filing frequency.
• Data collection- At Shine Legal India, we simplify the data collection process for filing GST returns. You send us your sales and purchase invoices either via email, shared folders or integrated accounting software.
• Reconciliation- Shine Legal India reconciles your sales and purchases with auto-generated GSTR-2B to ensure you claim only eligible input tax credit.
• Tax computation- Shine Legal India will calculate GST liability, ITC and generate challans as needed.
• GST returns filing- Once everything is verified, Shine Legal India will file your returns on the GST portal using your Digital Signature Certificate (DSC) or Electronic Verification Code (EVC). We share confirmation and filing acknowledgements with you immediately.
• Ongoing compliance and reminders- Shine Legal India’s team will provide monthly reminders, compliance updates and track your filing status to ensure you are always up to date.

At Shine Legal India, our mission is to simplify GST return filing for you so you can focus on running your business while we handle the numbers