GST Return filing with the Experts of DigiAstra Consultancy Services
Any individual running a business is required to register under the GST system and comply with GST filing obligations. The main types of GST filings that a registered business must carry out include
Monthly GST returns
Annual GST returns
GST filing for inputs/purchases
GST filing for outputs/supplies
Need Help with GST Return Fill Up the below Mentioned Form
Benefits of GST Filing
- Legal Compliance – Timely filing ensures your business stays compliant with GST laws and avoids penalties.
- Input Tax Credit (ITC) Claim – Regular filing allows you to claim ITC and reduce your overall tax liability.
- Improved Business Credibility – A consistent GST record builds trust with clients, vendors, and financial institutions.
- Ease of Doing Business – Proper filing simplifies audits, loan approvals, and business expansion opportunities.
- Avoid Penalties & Interest – Timely returns protect you from unnecessary fines and interest charges.
- Nationwide Recognition – Filing GST regularly gives your business legitimacy and recognition across India.
Process of GST Filing
- Collect Sales & Purchase Data
Gather all invoices, bills, and records of outward and inward supplies for the filing period. - Prepare GST Returns
Based on the type of taxpayer, prepare returns such as GSTR-1 (outward supplies) and GSTR-3B (summary of sales, ITC, and tax payable). - Reconcile Input Tax Credit (ITC)
Match purchase details with supplier filings in GSTR-2A/2B to claim eligible ITC. - Calculate Tax Liability
Compute net GST payable after adjusting input credits against output tax liability. - Pay GST
Make tax payments online using challans through the GST portal. - File GST Returns
Submit the applicable GST returns online within the due dates to stay compliant. - Download & Save Acknowledgment
Keep the acknowledgment receipt as proof of filing for records and future reference.
Who Can File GST Returns?
Regular Taxpayers
Businesses and individuals registered under GST with an annual turnover above the prescribed limit.
Composition Scheme Dealers
Small businesses registered under the composition scheme need to file quarterly returns.
E-commerce Operators
Platforms facilitating online sales must file returns to report supplies and tax collected at source (TCS).
Casual Taxable Persons
Businesses or individuals undertaking temporary transactions in taxable territory.
Non-Resident Taxable Persons
Foreign individuals or companies supplying goods or services in India.
Input Service Distributors (ISD)
– Entities distributing input tax credit to branches or units.
Tax Deductors & Collectors
– Government departments, agencies, and e-commerce platforms liable to deduct (TDS) or collect (TCS) GST.
Required Documents for gST Registration:
The purchase invoice and types of invoice
Input/purchase credits
GSTIN of the seller/business identity
Summary of the documents issued during the GST Registration process
costumer details
Amount of applicable SGST/CGST/IGST
Invoice number & date
Taxable value/GST rate
Categories of GST Return Filing
- Regular Taxpayers – File GSTR-1 and GSTR-3B monthly or quarterly (under the QRMP scheme).
- Composition Scheme Taxpayers – File CMP-08 quarterly and GSTR-4 annually.
- Non-Resident Taxable Persons – File GSTR-5 for reporting taxable supplies.
- Input Service Distributors (ISD) – File GSTR-6 to distribute input tax credit.
- E-commerce Operators – File GSTR-8 for supplies made and tax collected at source (TCS).
- Tax Deductors – File GSTR-7 for tax deducted at source (TDS).
- Casual Taxable Persons – File GSTR-1 and GSTR-3B during the validity of their registration.
Frequently Asked Questions
Based on the recommendations of the GST Council, the Quarterly Return with Monthly Payment (QRMP) Scheme was introduced from 1st January 2021. Under this scheme, taxpayers with an Aggregate Annual Turnover (AATO) of up to ₹5 crores in the previous or current financial year can opt to file their GSTR-1 and GSTR-3B on a quarterly basis, while making tax payments through a simple challan for the first two months of each quarter.
Yes. Any taxpayer can file GST returns online through Digiastra Consultancy Services. Our GST experts provide complete guidance and support throughout the filing process.
No. The GST threshold limit varies by region. For most North-Eastern states, the limit is ₹20 lakhs for all types of businesses. However, in states such as Meghalaya, Assam, Nagaland, Mizoram, Tripura, and Arunachal Pradesh, the threshold is ₹10 lakhs.
No, once filed, GST returns cannot be revised. However, any corrections or modifications can be made in the amendment section of the subsequent return.
CGST – Central Goods and Services Tax
SGST – State Goods and Services Tax
IGST – Integrated Goods and Services Tax
Yes. GST is mandatory for all types of business entities, including traders, manufacturers, and service providers. It also extends to professionals such as writers, bloggers, and other individuals who have registered their creative or commercial activities under GST.