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GST Return: What is GST Return, Types of GST Returns

What is GST Returns?

A GST Return is a legal document collection of all the details of income, sales, expenses, and purchases of a GST-registered taxpayer. These sales and purchase details are to be furnished by tax authorities to calculate net tax liability. GST has now become the single indirect tax law for the entire country.

The frequency of a GST return can be Monthly, Quarterly and Annually on the basis of the business.

Who should file GST Returns?

All the businesses registered under GST have to file GST returns according to the nature of their business or transactions. The government has made GST return filing in India compulsory for all such entities that carry a legit GST registration. Business owners can file GST online on the official portal provided by the Goods and Services Tax network (GSTN).

Filing the GST return, it is complusary to provide the details about the sales or purchases of the goods and services with the amount of tax that is collected and paid.

Regular GST taxpayers: Regular taxpayers who own a business in a State or UT where GST rules apply. A regular taxpayer is mandated to file monthly GSTR-1 and GSTR-3B returns.

Casual taxable person: A casual taxpayer supplies goods or services in a state or territory where GST is applicable, but he does not have any registered place of business.

Composition dealer: A composition dealer is a taxpayer registered under the Composition Scheme. This taxpayer is not required to collect GST from his customers at normal rates. A composition dealer is required to file his return on a quarterly basis via CMP-08.

QRMP taxpayer Under GST: A taxpayer with an annual aggregate turnover of up to Rs. 5 Crore in the previous FY can opt for the QRMP scheme. QRMP taxpayers can file GSTR-1 and GSTR-3B once in a quarter.

Different types of GST returns and the due dates to file GST Returns?

Below are the table describe to GST returns types under the GST Law along with the due dates.

Form Type Description GST Filing Due Dates
GSTR-1 Taxable suppliers to file outward supplies. 10th of next month
GSTR-2 Taxable recipients to file inward supplies to claim tax credit. 15th of next month
GSTR-3 Taxable individuals file monthly returns based on finalisation of outward and inward supplies along with tax amount payment. 20th of next month
GSTR-4 Composition suppliers to file quarterly returns. 18th of next month
GSTR-5 NRIs who are taxable. 20th of next month
GSTR-6 Input service distributor to file for return. 13th of next month
GSTR-7 Authorities conducting TDs to file return. 10th of next month
GSTR-8 Tax collectors and e-commerce operators to file supply details and tax collection detail. 10th of next month
GSTR-9 Taxable individuals to file return. 31st December of next year
GSTR-10 Taxable individuals with cancelled registration to file final return. Within 3 months of cancellation of order
GSTR-11 Individuals with UIN refund claims to file inward supply detail. 28th of the month following the month for a statement was filed


- Name of business, period for which tax is being filed, and GST identification number (GSTIN).
- Advances received in favour of supplies.
- Revision in previous month’s sales invoices.

- Name of business, period for which tax is being filed, and GSTIN.
- Advances received for order to be delivered in the future.
- Revision of previous month’s sales and invoices.

- Input tax credit, liability, and cash ledger details.
- CGST, SGST and IGST tax payment details.

- Total value of supply during return period.
- Purchase information like invoices.

- Taxpayer's name and address accompanied with return period and GSTIN.
- Details of both outgoing and incoming supplies.
- Refunds from cash ledger, credit and debit details, closing stock, etc.

- Input credit distribution details.
- Tax credit that has been received, reverted, and distributed under CGST, SGST, and IGST.
- Input credit receiver detail.

- TDS amount, contract detail, and necessary amendments.
- Late filing fee and interest.

- Personal details like name and address accompanied with return period and GSTIN.
- Supply details to unregistered individuals.
- TDS details.
- Late filing details and delayed payment interest, accompanied by auto-populated tax liability.

Filing this must accompany audited copies of annual accounts, and taxpayers can amend the previous return filings if necessary.

- ARN or Application Reference Number.
- GST registration cancellation date.
- Cancellation order date.

- UIN should be accompanied by the return period and name of the government body.
- Auto-generated inward supplies from suppliers who are registered under GST.

Late fees GST return filing

The GST return late fees different according to the types of GST return filing

The late fee for delayed CGST is Rs. 100 per day and for the SGST is Rs. 100 per day. The total penalty amount will be Rs.200 per day, subject to a maximum of Rs.5,000.

How to file GST Return online?

GST Returns can be filed online using GST Return Filing with Web Online CA.

Or visit official website


What is GST Identification Number?

GSTIN, or Goods and Services Tax Identification Number, is a 15-digit identifier assigned to businesses for taxation purposes. It is used for tracking and collecting taxes from registered businesses. Additionally, GSTIN is used to facilitate the hassle-free availing of input tax credit by businesses. Moreover, it helps in preventing the cascading effect of taxes in the supply chain. Overall, GSTIN is an essential tool for businesses to conduct transactions and pay taxes in an efficient and transparent manner.

When should a business apply for multiple GST registrations?

Businesses should apply for multiple GST registrations when their business activities span across different states or union territories in India. This is because each state or union territory has its own set of taxes, rules and regulations governing the supply of goods and services. Furthermore, businesses need to register separately for different business activities in order to be able to claim input tax credit. Therefore, not only is it important for businesses to apply for multiple GST registrations, but it is also essential to do so in a timely manner in order to remain compliant with the applicable laws.

Who can Register for Composition scheme under GST?

Registering under the Goods and Service Tax (GST) provides numerous benefits for businesses; not only does it simplify the filing process, but it also allows businesses to claim input tax credits and eliminates double taxation. Furthermore, registering under GST helps businesses track their transactions and maintain transparency, while also allowing them to avail various tax exemptions. Lastly, businesses are also able to gain recognition, credibility, and trust amongst customers. Overall, registering under GST helps businesses streamline their tax filing process, claim input tax credits, eliminate double taxation, track transactions, avail tax exemptions, and gain recognition.

Who is a primary authorised signatory?

An authorized signatory refers to a person who is authorised by the taxpayer to perform activities on the GST portal on his behalf.

(i) A new GST registration application cannot be submitted without selecting a primary authorised signatory.

(ii) Authorised signatory cannot be minor.

What are the benefits of getting registered for GST online registration?

Be officially recognized as a dealer of goods or services.

Appropriate accounting for taxes paid on involved goods and services that a company can usage to pay GST on the stock of goods and services.

Has the legal right to collect tax from the buyer and pass on the tax paid on the goods or services provided to the buyer or recipient.

Be eligible for various other benefits and privileges provided under the GST Law.

What is a taxable event under GST Registration?

A taxable event under GST is the supply of goods and services. CGST and SGST/UTGST are levied on interstate supplies. IGST is levied on interstate supplies.

Can anybody other than the supplier or the receiver be responsiblefor paying tax under GST registration?

Yes, the Central/State Government may specify the categories of services, and if an e-commerce operator provides such services, the e-commerce operator shall pay tax, and all provisions of law shall apply as if the commerce business is an e-commerce business. Any person is liable to pay taxes regarding the condition of such services.

What is the purpose of a GST refund?

Form for providing information to tax authorities.

Ensure proper compliance assessment.

Calculating the amount of tax paid over some time.

Providing detailed information required for an input tax credit at the time of purchase.

Data collection for tax management and policy making.

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