GST Filing Online Procedure

GST Filing Online Procedure

GST Filing Online Procedure

GST Filing

From 1st July 2017, the Government of India has implemented GST charges. Goods and Service Tax (GST) is a tax charged on the supply (which includes sales) of goods and services made in India as well as on the importation of goods and services into India. Despite the fact that the GST is charged on the sales price of the products or services, the sum to be remitted to the Government is only on the value-added towards the products or services at each level of the distribution and supply chain.st

Any person registered under the GST Act has to give the particulars of the sales and purchases of goods and services as well as the tax collected and paid. To carry out so, the person requires to file online returns. GST returns are the documents that are filed by taxpayers with the income tax authorities of India in a periodic way. Those registered on the GST portal need to give their business data (sales, purchases, tax collected and tax paid for example) through filing GST returns online. The tax authorities utilize this data provided to calculate the tax liability.

Procedure of GST Filing

The individual must make sure that they are registered under GST and have the 15-digit GST identification number with them based on their state code and PAN. If a person does not have this number, firstly they must register online to obtain it.

Next, the individual must visit the GST portal (www.gst.gov.in).

Next, the individual is required to log in using their username and password. 

Once the individual has access to their profile, head to the “Services” section and click on the “Return” tab. 

On choosing the return filing period, the individual can view the various forms available and the due date for filing each return. 

Then Click on “Prepare Online” to proceed with filing GST returns.

Enter each and every required value which includes the amount and late fee, if applicable.

Once the individual has filled in each and every details, click on ‘Save’ and the person would see a success message displayed on their screen.

Now click on ‘Submit’ at the bottom of the page to file the return.

Once the status of their return changes to ‘Submitted’, the person must scroll down and click on the ‘Payment of tax’ tile. 

Then, click on ‘Check Balance’ to view cash and credit balance, so that the person know these details before paying tax for respective minor heads. 

Next, to clear the liabilities, the person is required to mention the amount of credit they want to use from the credit already available.

Then click on ‘Offset liability’ to make the payment. 

When a confirmation is displayed, click on ‘OK’. 

Lastly, check the box against the declaration and select an authorized signatory from the drop-down list. 

Now click on ‘File form with DSC’ or ‘File form with EVC’ and then click on ‘Proceed’.

Make the payment in the next step for your respective GST form.

Filing of GST return with GSTN

The Goods and Service Tax Network would store data of every GST registered merchants and purchasers, combine the submitted particulars, and keep up the registers for future reference. Organizations need to file 3 monthly returns every 3 months and one annual return in a financial year (37 returns altogether). GSTN has started a basic excel-based template to make filing of returns simpler for organizations. This excel workbook could be downloaded from the GST common portal without any charge. The taxpayers could utilize this template to collate invoice data on a regular basis. The particulars of inward and outward supplies could be uploaded on the GST portal on or prior to the due date. 

Late Fees for not Filing Return on Time

When the GST Returns has not been filed within time, the taxpayers would be liable to pay interest and a late fee.

Interest is 18% per annum. It has to be calculated by the taxpayer on the amount of outstanding tax towards being paid. The time period would be from the next day of filing to the date of payment.

Late fees are Rs. 100 per day per Act. So it is 100 under CGST & 100 under SGST. Total would be Rs. 200/day. Maximum is Rs. 5,000. 

We at eStartIndia provide meticulous assist our clients to correctly file GST as per the GST Laws.


1. What is GST?

Goods and Services Tax is a single indirect tax levied on the supply of goods and services from the manufacturer towards the customer. Input tax credits paid at each stage would be made available in the following stage of value addition. GST is basically a tax levied on value addition at each stage. Therefore, the consumer has to pay only the GST charged by the last dealer or supplier in the supply chain.

2. Are e-commerce operators mandatory to file GST returns?

Yes. - GST returns are required to be filed by e-commerce operators who collect tax at source. The filing for a month is due on 10th of the next month. 

3. How to file GST returns online?

For filing GST returns online, the person is required to first visit the GST portal. Next, you need to log in using your username and password. Once you have access to your profile, head to the “Services” section and click on the “Return” tab. On choosing the return filing period, you can view the various forms available and the due date for filing each return. Click on “Prepare Online” to proceed with filing GST returns.

4. How GST works in India with example?

GST is a goods and services tax, it is an indirect form of tax. The rates of GST are 28%, 18%, 12%, and 5%. It is a levy on manufacture, sale, and consumption of products and services at the national level. It would replace all indirect tax levied on products and services by the Indian state and Central governments.

eStartIndia is the professional tech-based online and legal services which help the clients to simplify the procedures of GST filing and any additional legal compliances and services related to the business in India.

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eStartIndia Team

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