GST Return Filling

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    Every supplier registered under the GST law has to file various returns regularly. Period of filing returns and the type of returns are based on the nature of business. GST returns can be filed online via GST portals. Suppliers registered under the GST regime have to furnish the details of inward and outward of services or goods. The amount of tax is calculated from these details. Hence, it’s mandatory to provide correct information regularly under the GST regime. Furnishing incorrect details may attract penalties and cancellation of registration.

    Why should you file your returns regularly?

    To easily avail loan

    In partnership firms, virtually every control rests with the partners. This makes decision making the task very simple and prompt as compare to Companies. Partners hold wide-ranging power in a partnership firm.

    For avoiding penalty

    Failure to file the return before the due date for filing the return will attract penalties and interest. Penalty for late filing of GST returns in case of nil tax liabilities is INR 20 per day. If the taxpayer has some tax liability, then the penalty is INR 50 per day. Regular return filing can save you from such penalties.

    Higher compliance ratings

    The procedure is established to rate entities registered under the GST regime based on their regularity in filing GST returns. These ratings are available for public use. These ratings can help a business entity in maintaining it’s goodwill and reputation in the market. Failure to file return regularly will hamper the ratings adversely resulting in a poor score.

    High accountability

    As all the partners hold a substantial share in the firm, they work more diligently for the success of the business. This can ensure a better chance of running a successful business.

    GST Returns Type

    Various types of returns required to be filed depending on their business activities and type of registration. Let’s take a look at them, one by one.


    This return has to be filed on a monthly or quarterly basis. This return shows the sales transaction that has taken place in a particular month.


    This is an auto-generated document on the basis of details furnished by the seller in GSTR-1. Details in GSTR-2A cannot be modified as it is a read-only document. The recipient can verify details in GSTR-2 by checking this return and can make necessary changes in it.

    GSTR- 3B

    GSTR-3B is a declaration of inward and outward supplies by the taxpayer. It shows a detailed summary of the tax liabilities of the taxpayer for the given month. GSTR-3B has to file by the supplier as well as the recipient. There is no need to compare inputs by both parties. This return cannot be revised, and hence it is very important to file it carefully.


    Taxpayers, who have aggregated turnover below 1.5 crores can apply for composition scheme. Under this scheme, taxpayers have to pay a tax at a fixed rate. They have to file their GSTR-4 quarterly. A taxpayer who is registered under this scheme does not have to file GSTR-1, GSTR-2, and GSTR-3B.


    Any non-resident who is registered under the GST law has to file GSTR-5. These taxpayers have to file GSTR-5 only. Unlike other taxpayers, they do not have to file any other annual or monthly returns.


    It is filed at the end of every month by Input Service Distributors. Information about the credits issued by the ISD on invoices is furnished under this return during a particular month. These details are available for all the recipients and are visible in part B of GSTR-2A. GSTR6-A is a self-generated document based on the information furnished by the recipient and seller based on GSTR-1 along with the details of debit notes and credit notes.


    This return has to be filed by all the deductors who deduct TDS under the law. GSTR-7 consists of details like TDS deducted, TDS payable, and other relevant information for a particular month. This information is visible in Part C of GSTR-2A. It contains the following information. 1. Tax Deducted at Source, 2. The TDS to be paid, 3. Details of TDS refund claim, 4. Interest and late fee if any


    It is an auto-generated document that is generated after the deductor files GSTR-7.


    This monthly return is filed by e-commerce operators who deduct TCS (tax collected at source) for the supplies goods and services made through e-platforms. E-commerce operators are allowed to make changes in the details submitted in the previous returns.


    This is an annual return that has to be filed by every registered taxpayer except Casual Taxable person, Non-resident taxable person, ISD (Input Service Distributor), and a taxable person that is paying tax under section 51 and section 52. Even if there is no transaction in the whole financial year, NIL GSTR-9 has to file regularly.


    Along with GSTR-4A, a taxable person registered under the composition scheme has to file GSTR-9A annually. This return consists of details that were furnished by a taxpayer during the whole financial year.


    This return has to be filed annually by all e-commerce operators who collect TCS (Tax Collected at Source) for the supply of goods on an online platform. This return consists of details of tax collected throughout the year and mentioned in the monthly returns filed by them.


    Business entities having aggregate turnover above INR 2 crore has to get their accounts audited by CA (Chartered Accountant). Such business entities are mandated to file GSTR- 9C along with their reconciliation statement and Audit report. This GSTR-9C is a reconciliation statement of the sales made during the financial year.


    This is a final return that has to be filed by a taxpayer when his/her return has been canceled following any reason. This return is filed to make sure that a taxpayer has cleared all his/her dues before surrendering the GSTIN.


    Frequently asked questions

    It is a statement with the information related to any financial activity conducted by the business entity during a certain period. It is used by the Business to do self-assessment of tax.
    Yes, as per the law, every business entity that is registered under the GST regime is directed to file various GST returns at regular intervals.
    GST return can be filed using OTP received on the registered number of the Business or by using DSC (Digital Signature Certificate). But we advise our customers to obtain DSC via the DSC registration process as it ensures smooth workflow while filing returns. Sometimes, due to network issues, SMS is not promptly received, and the OTP expires. DSC eliminates the need for OTP and simplifies the process of return filing.
    PSUs dealing with non-GST items or items or services that are exempted/Nil rated do not have to file GST returns.
    Of course, you can amend your GST return. Details about any such amendment have to be submitted under the amendment section of the next month’s tax return.

    Related Services

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