GST Return Filing refers to the process of submitting details of your business's sales, purchases, input tax credit (ITC), and output GST (Goods and Services Tax) liability to the tax authorities. It is a mandatory compliance requirement under the GST regime in many countries, including India.

Types of GST Returns

Here’s a list of common GST returns filed in India:

1. GSTR-1:

   • Purpose: Details of outward supplies (sales).
   • Frequency: Monthly/Quarterly (based on turnover).
   • Due Date:
     • Monthly: 11th of the following month.
     • Quarterly: 13th of the month following the quarter.

2. GSTR-2A (Auto-Generated):

   • Purpose: Details of inward supplies (purchases) auto-populated from the supplier's GSTR-1.

3. GSTR-3B:

   • Purpose: Summary of outward supplies, input tax credit, and payment of tax.
   • Frequency: Monthly.
   • Due Date: 20th of the following month (varies for QRMP scheme).

4. CMP-08:

   • Purpose: Return for composition scheme taxpayers.
   • Frequency: Quarterly.
   • Due Date: 18th of the month following the quarter.

5. GSTR-4:

   • Purpose: Annual return for composition taxpayers.
   • Frequency: Annually.
   • Due Date: 30th of April following the financial year.

6. GSTR-5:

   • Purpose: For non-resident taxable persons.
   • Frequency: Monthly.
   • Due Date: 20th of the following month or within 7 days of expiry of registration.

7. GSTR-6:

   • Purpose: For Input Service Distributors (ISD).
   • Frequency: Monthly.
   • Due Date: 13th of the following month.

8. GSTR-7:

   • Purpose: For deductors of TDS under GST.
   • Frequency: Monthly.
   • Due Date: 10th of the following month.

9. GSTR-8:

   • Purpose: For e-commerce operators collecting TCS.
   • Frequency: Monthly.
   • Due Date: 10th of the following month.

10. GSTR-9:

    • Purpose: Annual return for regular taxpayers.
    • Frequency: Annually.
    • Due Date: 31st December following the financial year.

11. GSTR-10:

    • Purpose: Final return upon GST registration cancellation.
    • Due Date: Within 3 months of cancellation.

12. GSTR-11:

    • Purpose: For entities with a Unique Identification Number (UIN).
    • Frequency: Monthly.

Steps for Filing GST Returns

1. Collect Relevant Data:

   • Sales invoices.
   • Purchase invoices.
   • Debit/credit notes.
   • Input tax credit records.

2. Login to GST Portal:

   • Visit the GST portal.
   • Login with your credentials.

3. Prepare Returns:

   • Upload invoice details (for GSTR-1).
   • Use auto-populated forms for GSTR-2A or others.

4. Reconcile Data:

   • Match sales and purchase records with your books of accounts.

5. Submit Return:

   • Review and submit the return.
   • Pay any tax liability (via challan if required).

6. Download Acknowledgment:

   • Once submitted, download the acknowledgment receipt for your records.