{"id":13046,"date":"2018-09-15T16:58:47","date_gmt":"2018-09-15T11:28:47","guid":{"rendered":"https:\/\/www.biztechpost.com\/?p=13046"},"modified":"2024-09-01T11:33:25","modified_gmt":"2024-09-01T06:03:25","slug":"how-to-file-gst-online","status":"publish","type":"post","link":"https:\/\/www.biztechpost.com\/how-to-file-gst-online\/","title":{"rendered":"Best Way to File GST Online 2018: How to File GST Return Online Easily"},"content":{"rendered":"<span style=\"font-weight: 400;\">For lawfully updating their invoice, Indian businessmen and taxpayers have to mandatorily file various GST returns online with the government. Any non-compliance on their part could pave the way for attracting penalties\/fines, dis-allowance of input tax credit, etc. Therefore, properly filing your information in the GST returns is VERY, VERY important. Remember, all the data of the users\/taxpayers is stored in <a href=\"https:\/\/services.gst.gov.in\/services\/login\" target=\"_blank\" rel=\"noopener noreferrer\">GSTN portal<\/a> which can be accessed any time, anywhere by the taxpayer. But, most people seem to be not able to file GST online despite the best of their efforts. As a result, they are stuck with one question i.e. <em>how to file GST online?\u00a0<\/em><\/span>\n\n<span style=\"font-weight: 400;\">To be honest, the process was\u00a0quite complex initially, which is why so many people had to face technical snags, server problems, etc. <\/span>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 ez-toc-wrap-left counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title ez-toc-toggle\" style=\"cursor:pointer\">Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.biztechpost.com\/how-to-file-gst-online\/#How_to_File_GST_Return_Online\" >How to File GST Return Online?<\/a><ul class='ez-toc-list-level-6' ><li class='ez-toc-heading-level-6'><ul class='ez-toc-list-level-6' ><li class='ez-toc-heading-level-6'><ul class='ez-toc-list-level-6' ><li class='ez-toc-heading-level-6'><ul class='ez-toc-list-level-6' ><li class='ez-toc-heading-level-6'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.biztechpost.com\/how-to-file-gst-online\/#But_going_through_this_article_will_not_only_help_you_understand_how_to_file_GST_Returns_online_correctly_but_also_clear_all_the_doubts_you_previously_had_regarding_filing_of_GST_returns_very_easily_Lets_begin\" >But, going through this article will not only help you understand how to file GST\u00a0 Returns online correctly, but also clear all the doubts you previously had regarding filing of GST returns very easily. Let\u2019s begin.<\/a><\/li><\/ul><\/li><\/ul><\/li><\/ul><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.biztechpost.com\/how-to-file-gst-online\/#How_to_File_GST_Online_Types_of_GST_Returns_that_should_be_filed_by_normal_taxpayers\" >How to File GST Online: Types of GST Returns that should be filed by normal taxpayers<\/a><ul class='ez-toc-list-level-6' ><li class='ez-toc-heading-level-6'><ul class='ez-toc-list-level-6' ><li class='ez-toc-heading-level-6'><ul class='ez-toc-list-level-6' ><li class='ez-toc-heading-level-6'><ul class='ez-toc-list-level-6' ><li class='ez-toc-heading-level-6'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.biztechpost.com\/how-to-file-gst-online\/#GSTIN_of_the_Taxable_Person\" >GSTIN of the Taxable Person<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-6'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.biztechpost.com\/how-to-file-gst-online\/#Name_of_the_Taxable_person\" >Name of the Taxable person<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-6'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/www.biztechpost.com\/how-to-file-gst-online\/#Gross_Turnover_in_Last_Financial_Year_which_is_filed_only_once_From_2018_this_field_will_be_auto-populated\" >Gross Turnover in Last Financial Year which is filed only once. (From 2018, this field will be auto-populated)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-6'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/www.biztechpost.com\/how-to-file-gst-online\/#The_Period_for_which_the_return_is_being_filed_There_will_be_a_drop_down_menu_for_selecting_Month_Year\" >The Period for which the return is being filed. There will be a drop down menu for selecting Month &amp; Year.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-6'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/www.biztechpost.com\/how-to-file-gst-online\/#Taxable_outward_supplies-_under_this_heading_Integrated_goods_and_services_tax_or_IGST_should_be_filled_up_only_in_the_case_of_inter-state_movement_while_Central_Goods_and_service_tax_CGST_and_State_goods_and_services_tax_SGST_should_be_filled_up_only_in_case_of_intra-state_movement_Further_taxpayers_are_also_advised_to_furnish_details_of_any_exempted_sales_or_sale_at_nil_rate_of_tax_under_this_heading\" >Taxable outward supplies- under this heading, Integrated goods and services tax or IGST should be filled up only in the case of inter-state movement while Central Goods and service tax (CGST) and State goods and services tax (SGST) should be filled up only in case of intra-state movement. Further, taxpayers are also advised to furnish details of any exempted sales or sale at nil rate of tax under this heading.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-6'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/www.biztechpost.com\/how-to-file-gst-online\/#Outward_Supplies_to_end_customer_where_the_value_exceeds_Rs_25_lakhs-_Other_than_mentioned_all_such_supplies_are_optional_in_nature\" >Outward Supplies to end customer, where the value exceeds Rs. 2.5 lakhs- Other than mentioned, all such supplies are optional in nature.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-6'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/www.biztechpost.com\/how-to-file-gst-online\/#Other_supplies_that_are_not_covered_in_above_2_sections\" >Other supplies that are not covered in above 2 sections<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-6'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/www.biztechpost.com\/how-to-file-gst-online\/#Credit_Notes_or_Debit_Notes_details\" >Credit Notes or Debit Notes details<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-6'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/www.biztechpost.com\/how-to-file-gst-online\/#Amendments_made_to_the_details_of_any_outward_supplies_of_previous_periods_This_does_not_cover_any_changes_through_debitcredit_notes\" >Amendments made to the details of any outward supplies of previous period(s). This does not cover any changes through debit\/credit notes.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-6'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/www.biztechpost.com\/how-to-file-gst-online\/#Exempted_Nil-Rated_and_Non-GST_Supplies-_This_section_is_Non-GST_Once_the_details_of_nil-rated_sales_or_exempted_sales_have_been_already_furnished_anywhere_in_the_above_headings_only_then_can_Non-GST_details_be_filled_up_here\" >Exempted, Nil-Rated and Non-GST Supplies- This section is Non-GST. Once the details of nil-rated sales or exempted sales have been already furnished anywhere in the above headings, only then can Non-GST details be filled up here.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-6'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/www.biztechpost.com\/how-to-file-gst-online\/#Export_Sales\" >Export Sales<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-6'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/www.biztechpost.com\/how-to-file-gst-online\/#Tax_Liabilities_from_advance_receipts\" >Tax Liabilities from advance receipts<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-6'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/www.biztechpost.com\/how-to-file-gst-online\/#Total_tax_Paid\" >Total tax Paid<\/a><\/li><\/ul><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/www.biztechpost.com\/how-to-file-gst-online\/#GSTR-2A\" >GSTR-2A<\/a><\/li><\/ul><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/www.biztechpost.com\/how-to-file-gst-online\/#How_To_File_GST_Online_GSTR-2_GST_returns_for_inward_supplies\" >How To File GST Online: GSTR-2 (GST returns for inward supplies)<\/a><ul class='ez-toc-list-level-6' ><li class='ez-toc-heading-level-6'><ul class='ez-toc-list-level-6' ><li class='ez-toc-heading-level-6'><ul class='ez-toc-list-level-6' ><li class='ez-toc-heading-level-6'><ul class='ez-toc-list-level-6' ><li class='ez-toc-heading-level-6'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/www.biztechpost.com\/how-to-file-gst-online\/#GSTIN_of_the_taxable_person\" >GSTIN of the taxable person<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-6'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/www.biztechpost.com\/how-to-file-gst-online\/#Name_of_the_taxable_person\" >Name of the taxable person<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-6'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/www.biztechpost.com\/how-to-file-gst-online\/#The_Period_for_which_the_return_is_being_filed_There_will_be_a_drop_down_menu_for_selecting_Month_Year-2\" >The Period for which the return is being filed. There will be a drop down menu for selecting Month &amp; Year.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-6'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/www.biztechpost.com\/how-to-file-gst-online\/#Details_of_all_inward_supplies-_Auto_filled_with_details_of_GSTR-1_Here_the_taxable_person_can_make_changes_or_addition_to_the_invoice\" >Details of all inward supplies- Auto filled with details of GSTR-1. Here, the taxable person can make changes or addition to the invoice.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-6'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/www.biztechpost.com\/how-to-file-gst-online\/#Changes_to_the_inward_supplies_made_during_any_previous_period\" >Changes to the inward supplies made during any previous period<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-6'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/www.biztechpost.com\/how-to-file-gst-online\/#Import_of_Goods_%E2%80%93_Imports_shall_be_treated_as_Inter-state_supply_and_IGST_Integrated_goods_and_services_tax_will_be_applicable_on_the_imports\" >Import of Goods &#8211; Imports shall be treated as Inter-state supply and IGST (Integrated goods and services tax) will be applicable on the imports.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-6'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/www.biztechpost.com\/how-to-file-gst-online\/#Import_of_Goods_during_earlier_periods\" >Import of Goods during earlier periods<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-6'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/www.biztechpost.com\/how-to-file-gst-online\/#Services_received_from_a_person_residing_outside_India_Import_of_Services\" >Services received from a person residing outside India (Import of Services)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-6'><a class=\"ez-toc-link ez-toc-heading-27\" href=\"https:\/\/www.biztechpost.com\/how-to-file-gst-online\/#Import_of_Services_in_previous_periods\" >Import of Services in previous periods<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-6'><a class=\"ez-toc-link ez-toc-heading-28\" href=\"https:\/\/www.biztechpost.com\/how-to-file-gst-online\/#Credit_notes_or_Debit_notes_Details\" >Credit notes or Debit notes Details<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-6'><a class=\"ez-toc-link ez-toc-heading-29\" href=\"https:\/\/www.biztechpost.com\/how-to-file-gst-online\/#Amendments_made_to_Credit_or_Debit_notes_of_earlier_periods\" >Amendments made to Credit or Debit notes of earlier periods<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-6'><a class=\"ez-toc-link ez-toc-heading-30\" href=\"https:\/\/www.biztechpost.com\/how-to-file-gst-online\/#Inward_supplies_resulting_from_Unregistered_persons\" >Inward supplies resulting from Unregistered person(s)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-6'><a class=\"ez-toc-link ez-toc-heading-31\" href=\"https:\/\/www.biztechpost.com\/how-to-file-gst-online\/#Credits_received_from_an_Input_Service_Distributor_Auto-filled_from_details_of_GSTR-6\" >Credits received from an Input Service Distributor\u00a0(Auto-filled from details of GSTR-6)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-6'><a class=\"ez-toc-link ez-toc-heading-32\" href=\"https:\/\/www.biztechpost.com\/how-to-file-gst-online\/#TDS_credit_from_specified_persons-_Auto-filled_from_details_of_GSTR-7\" >TDS credit from specified persons- Auto-filled from details of GSTR-7<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-6'><a class=\"ez-toc-link ez-toc-heading-33\" href=\"https:\/\/www.biztechpost.com\/how-to-file-gst-online\/#TCS_credit_from_E-Commerce_companies-_Auto-filled_from_details_of_GSTR-8\" >TCS credit from E-Commerce companies- Auto-filled from details of GSTR-8.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-6'><a class=\"ez-toc-link ez-toc-heading-34\" href=\"https:\/\/www.biztechpost.com\/how-to-file-gst-online\/#Input_Tax_Credit_left_to_be_taken_against_an_invoice_from_which_a_partial_invoice_was_taken_initially\" >Input Tax Credit left to be taken against an invoice, from which a partial invoice was taken initially.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-6'><a class=\"ez-toc-link ez-toc-heading-35\" href=\"https:\/\/www.biztechpost.com\/how-to-file-gst-online\/#Reverse_Charge_tax_liability\" >Reverse Charge tax liability<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-6'><a class=\"ez-toc-link ez-toc-heading-36\" href=\"https:\/\/www.biztechpost.com\/how-to-file-gst-online\/#Amendment_to_any_reverse_charge_tax_liability\" >Amendment to any reverse charge tax liability<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-6'><a class=\"ez-toc-link ez-toc-heading-37\" href=\"https:\/\/www.biztechpost.com\/how-to-file-gst-online\/#Tax_Paid\" >Tax Paid<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-6'><a class=\"ez-toc-link ez-toc-heading-38\" href=\"https:\/\/www.biztechpost.com\/how-to-file-gst-online\/#Input_Tax_Credit_Reversals-_A_Dropdown_menu_containing_reasons_for_Input_Tax_Credit_Reversals\" >Input Tax Credit Reversals- A Dropdown menu containing reasons for Input Tax Credit Reversals.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-6'><a class=\"ez-toc-link ez-toc-heading-39\" href=\"https:\/\/www.biztechpost.com\/how-to-file-gst-online\/#Amendments_to_Input_Tax_Credit_Reversals\" >Amendments to Input Tax Credit Reversals<\/a><\/li><\/ul><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-40\" href=\"https:\/\/www.biztechpost.com\/how-to-file-gst-online\/#GSTR-1A\" >GSTR-1A<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-41\" href=\"https:\/\/www.biztechpost.com\/how-to-file-gst-online\/#GSTR-3\" >GSTR-3<\/a><ul class='ez-toc-list-level-5' ><li class='ez-toc-heading-level-5'><a class=\"ez-toc-link ez-toc-heading-42\" href=\"https:\/\/www.biztechpost.com\/how-to-file-gst-online\/#1_GSTIN_of_the_Taxable_Person_Auto-populated\" >1) GSTIN of the Taxable Person (Auto-populated)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-5'><a class=\"ez-toc-link ez-toc-heading-43\" href=\"https:\/\/www.biztechpost.com\/how-to-file-gst-online\/#2_Name_of_the_taxable_person_Auto-populated\" >2) Name of the taxable person (Auto-populated)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-5'><a class=\"ez-toc-link ez-toc-heading-44\" href=\"https:\/\/www.biztechpost.com\/how-to-file-gst-online\/#3_Address_of_the_person_Auto-populated\" >3) Address of the person (Auto-populated)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-5'><a class=\"ez-toc-link ez-toc-heading-45\" href=\"https:\/\/www.biztechpost.com\/how-to-file-gst-online\/#4_The_period_for_which_the_return_is_being_filed-_A_dropdown_menu_for_selecting_Month_Year_will_be_available\" >4) The period for which the return is being filed- A dropdown menu for selecting Month &amp; Year will be available.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-5'><a class=\"ez-toc-link ez-toc-heading-46\" href=\"https:\/\/www.biztechpost.com\/how-to-file-gst-online\/#5_Total_turnover_classified_as\" >5) Total turnover classified as-:<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-5'><a class=\"ez-toc-link ez-toc-heading-47\" href=\"https:\/\/www.biztechpost.com\/how-to-file-gst-online\/#aExport_Turnover\" >a)Export Turnover<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-5'><a class=\"ez-toc-link ez-toc-heading-48\" href=\"https:\/\/www.biztechpost.com\/how-to-file-gst-online\/#bTaxable_Turnover\" >b)Taxable Turnover<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-5'><a class=\"ez-toc-link ez-toc-heading-49\" href=\"https:\/\/www.biztechpost.com\/how-to-file-gst-online\/#cNon-GST_Turnover\" >c)Non-GST Turnover<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-5'><a class=\"ez-toc-link ez-toc-heading-50\" href=\"https:\/\/www.biztechpost.com\/how-to-file-gst-online\/#dExempted_or_Nil_Rated_Turnover\" >d)Exempted or Nil Rated Turnover<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-5'><a class=\"ez-toc-link ez-toc-heading-51\" href=\"https:\/\/www.biztechpost.com\/how-to-file-gst-online\/#eTotal_Turnover_Sum_of_abcd\" >e)Total Turnover (Sum of a+b+c+d)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-5'><a class=\"ez-toc-link ez-toc-heading-52\" href=\"https:\/\/www.biztechpost.com\/how-to-file-gst-online\/#6_Details_of_outward_supplies_classified_as\" >6) Details of outward supplies classified as-:<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-5'><a class=\"ez-toc-link ez-toc-heading-53\" href=\"https:\/\/www.biztechpost.com\/how-to-file-gst-online\/#a_Inter-state_supply_to_end_customers\" >a) Inter-state supply to end customers<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-5'><a class=\"ez-toc-link ez-toc-heading-54\" href=\"https:\/\/www.biztechpost.com\/how-to-file-gst-online\/#b_Intra-state_supply_to_end_customers\" >b) Intra-state supply to end customers<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-5'><a class=\"ez-toc-link ez-toc-heading-55\" href=\"https:\/\/www.biztechpost.com\/how-to-file-gst-online\/#c_Inter-state_supply_to_registered_persons\" >c) Inter-state supply to registered persons<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-5'><a class=\"ez-toc-link ez-toc-heading-56\" href=\"https:\/\/www.biztechpost.com\/how-to-file-gst-online\/#d_Intra-state_supply_to_registered_persons\" >d) Intra-state supply to registered persons<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-5'><a class=\"ez-toc-link ez-toc-heading-57\" href=\"https:\/\/www.biztechpost.com\/how-to-file-gst-online\/#e_Exports\" >e) Exports<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-5'><a class=\"ez-toc-link ez-toc-heading-58\" href=\"https:\/\/www.biztechpost.com\/how-to-file-gst-online\/#f_Amendments_to_Credit_Notes_debit_notes_and_Sales_Invoices\" >f) Amendments to Credit Notes, debit notes and Sales Invoices<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-5'><a class=\"ez-toc-link ez-toc-heading-59\" href=\"https:\/\/www.biztechpost.com\/how-to-file-gst-online\/#g_Tax_liability_on_outward_supplies\" >g) Tax liability on outward supplies<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-5'><a class=\"ez-toc-link ez-toc-heading-60\" href=\"https:\/\/www.biztechpost.com\/how-to-file-gst-online\/#7_Details_of_inward_supplies\" >7) Details of inward supplies<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-5'><a class=\"ez-toc-link ez-toc-heading-61\" href=\"https:\/\/www.biztechpost.com\/how-to-file-gst-online\/#a_Inter-State_received\" >a) Inter-State received<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-5'><a class=\"ez-toc-link ez-toc-heading-62\" href=\"https:\/\/www.biztechpost.com\/how-to-file-gst-online\/#b_Intra-State_received\" >b) Intra-State received<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-5'><a class=\"ez-toc-link ez-toc-heading-63\" href=\"https:\/\/www.biztechpost.com\/how-to-file-gst-online\/#c_Imports\" >c) Imports<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-5'><a class=\"ez-toc-link ez-toc-heading-64\" href=\"https:\/\/www.biztechpost.com\/how-to-file-gst-online\/#d_Amendments_to_Debit_Notes_and_Credit_Notes_and_Purchased_invoices\" >d) Amendments to Debit Notes and Credit Notes, and Purchased invoices<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-5'><a class=\"ez-toc-link ez-toc-heading-65\" href=\"https:\/\/www.biztechpost.com\/how-to-file-gst-online\/#e_Tax_liability_on_inward_supplies\" >e) Tax liability on inward supplies<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-5'><a class=\"ez-toc-link ez-toc-heading-66\" href=\"https:\/\/www.biztechpost.com\/how-to-file-gst-online\/#f_Reversals_of_Input_Tax_Credit\" >f) Reversals of Input Tax Credit<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-5'><a class=\"ez-toc-link ez-toc-heading-67\" href=\"https:\/\/www.biztechpost.com\/how-to-file-gst-online\/#8_Total_tax_liability_for_the_due_period\" >8) Total tax liability for the due period<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-5'><a class=\"ez-toc-link ez-toc-heading-68\" href=\"https:\/\/www.biztechpost.com\/how-to-file-gst-online\/#9_TDS_received_for_the_due_period\" >9) TDS received for the due period<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-5'><a class=\"ez-toc-link ez-toc-heading-69\" href=\"https:\/\/www.biztechpost.com\/how-to-file-gst-online\/#10_TCS_received_for_the_due_period\" >10) TCS received for the due period<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-5'><a class=\"ez-toc-link ez-toc-heading-70\" href=\"https:\/\/www.biztechpost.com\/how-to-file-gst-online\/#11_ITC_for_the_due_period\" >11) ITC for the due period<\/a><ul class='ez-toc-list-level-6' ><li class='ez-toc-heading-level-6'><a class=\"ez-toc-link ez-toc-heading-71\" href=\"https:\/\/www.biztechpost.com\/how-to-file-gst-online\/#Any_penaltiesfees_taxes_interests_paid_during_the_period\" >Any penalties\/fees, taxes, interests, paid during the period.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-6'><a class=\"ez-toc-link ez-toc-heading-72\" href=\"https:\/\/www.biztechpost.com\/how-to-file-gst-online\/#Any_refunds_claimed_during_the_period_with_respect_to_cash_ledger\" >Any refunds claimed during the period with respect to cash ledger.<\/a><\/li><\/ul><\/li><\/ul><\/li><\/ul><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-73\" href=\"https:\/\/www.biztechpost.com\/how-to-file-gst-online\/#File_GST_online_When_to_file_GSTR-3B\" >File GST online:\u00a0When to file GSTR-3B?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-74\" href=\"https:\/\/www.biztechpost.com\/how-to-file-gst-online\/#File_GST_Online_Late_Fee_Penalty_for_not_filing_GSTR-3B\" >File GST Online: Late Fee &amp; Penalty for not filing GSTR-3B<\/a><ul class='ez-toc-list-level-6' ><li class='ez-toc-heading-level-6'><ul class='ez-toc-list-level-6' ><li class='ez-toc-heading-level-6'><ul class='ez-toc-list-level-6' ><li class='ez-toc-heading-level-6'><ul class='ez-toc-list-level-6' ><li class='ez-toc-heading-level-6'><a class=\"ez-toc-link ez-toc-heading-75\" href=\"https:\/\/www.biztechpost.com\/how-to-file-gst-online\/#Please_note_a_late_fee_of_Rs_200_per_day_will_be_levied_for_non-filing_of_GSTR-3B\" >Please note, a late fee of Rs. 200 per day will be levied for non-filing of GSTR-3B.\u00a0<\/a><\/li><\/ul><\/li><\/ul><\/li><\/ul><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-76\" href=\"https:\/\/www.biztechpost.com\/how-to-file-gst-online\/#How_to_File_GST_Return_Online_Roundup\" >How to File GST Return Online: Roundup<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"How_to_File_GST_Return_Online\"><\/span><strong>How to File GST Return Online?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<span style=\"font-weight: 400;\">The process of filing a GST return starts from <a href=\"https:\/\/cleartax.in\" target=\"_blank\" rel=\"noopener noreferrer\">GSTR-1<\/a>. There are many other <a href=\"https:\/\/www.gst.gov.in\/download\/returns\" target=\"_blank\" rel=\"noopener noreferrer\">GST forms<\/a> that need to be filed by you based on the nature of your business. However, there still seems to be a lot of confusion (as well as some technical issues) surrounding the filing process due to which most people are not able to file GST online quickly.\u00a0<\/span>\n<blockquote class=\"td_quote_box td_box_center\">\n<h6><span class=\"ez-toc-section\" id=\"But_going_through_this_article_will_not_only_help_you_understand_how_to_file_GST_Returns_online_correctly_but_also_clear_all_the_doubts_you_previously_had_regarding_filing_of_GST_returns_very_easily_Lets_begin\"><\/span><span style=\"font-weight: 400;\"> But, going through this article will not only help you understand how to file GST\u00a0 Returns online correctly, but also clear all the doubts you previously had regarding filing of GST returns very easily. Let\u2019s begin.<\/span><span class=\"ez-toc-section-end\"><\/span><\/h6>\n<\/blockquote>\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"600\" height=\"300\" class=\"wp-image-48682\" src=\"https:\/\/www.biztechpost.com\/wp-content\/uploads\/2018\/09\/GST-Returns-types.jpg\" alt=\"\" srcset=\"https:\/\/www.biztechpost.com\/wp-content\/uploads\/2018\/09\/GST-Returns-types.jpg 600w, https:\/\/www.biztechpost.com\/wp-content\/uploads\/2018\/09\/GST-Returns-types-300x150.jpg 300w, https:\/\/www.biztechpost.com\/wp-content\/uploads\/2018\/09\/GST-Returns-types-150x75.jpg 150w\" sizes=\"auto, (max-width: 600px) 100vw, 600px\" \/><\/figure>\n\n<h2><span class=\"ez-toc-section\" id=\"How_to_File_GST_Online_Types_of_GST_Returns_that_should_be_filed_by_normal_taxpayers\"><\/span><strong>How to File GST Online: Types of GST Returns that should be filed by normal taxpayers<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<span style=\"text-decoration: underline;\"><b>1) GSTR-1 \u00a0(For outward supplies)<\/b><\/span>\n\n<span style=\"font-weight: 400;\">The taxpayer has to put in all the details of their outward supplies of goods and services in this form to quickly file GST online. This form has to be mandatorily <strong>filed by the 10th of next month<\/strong>. Remember, do not make any mistakes while filing this form because it is the basis of all future credit harmonisations\/balancing. The<strong> critical headings of GSTR-1<\/strong> are as follows-:<\/span>\n<blockquote class=\"td_quote_box td_box_center\">\n<ul>\n \t<li>\n<h6><span class=\"ez-toc-section\" id=\"GSTIN_of_the_Taxable_Person\"><\/span><span style=\"font-weight: 400;\">GSTIN of the Taxable Person<\/span><span class=\"ez-toc-section-end\"><\/span><\/h6>\n<\/li>\n \t<li>\n<h6><span class=\"ez-toc-section\" id=\"Name_of_the_Taxable_person\"><\/span><span style=\"font-weight: 400;\">Name of the Taxable person<\/span><span class=\"ez-toc-section-end\"><\/span><\/h6>\n<\/li>\n \t<li>\n<h6><span class=\"ez-toc-section\" id=\"Gross_Turnover_in_Last_Financial_Year_which_is_filed_only_once_From_2018_this_field_will_be_auto-populated\"><\/span><span style=\"font-weight: 400;\">Gross Turnover in Last Financial Year which is filed only once. <strong>(From 2018, this field will be auto-populated)<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h6>\n<\/li>\n \t<li>\n<h6><span class=\"ez-toc-section\" id=\"The_Period_for_which_the_return_is_being_filed_There_will_be_a_drop_down_menu_for_selecting_Month_Year\"><\/span><span style=\"font-weight: 400;\">The Period for which the return is being filed. There will be a drop down menu for selecting Month &amp; Year.<\/span><span class=\"ez-toc-section-end\"><\/span><\/h6>\n<\/li>\n \t<li>\n<h6><span class=\"ez-toc-section\" id=\"Taxable_outward_supplies-_under_this_heading_Integrated_goods_and_services_tax_or_IGST_should_be_filled_up_only_in_the_case_of_inter-state_movement_while_Central_Goods_and_service_tax_CGST_and_State_goods_and_services_tax_SGST_should_be_filled_up_only_in_case_of_intra-state_movement_Further_taxpayers_are_also_advised_to_furnish_details_of_any_exempted_sales_or_sale_at_nil_rate_of_tax_under_this_heading\"><\/span><span style=\"font-weight: 400;\">Taxable outward supplies- under this heading, Integrated goods and services tax or <strong>IGST should be filled up only in the case of inter-state movement<\/strong> while <strong>Central Goods and service tax (CGST) and State goods and services tax (SGST) should be filled up only in case of intra-state movement<\/strong>. Further, taxpayers are also advised to furnish details of any exempted sales or sale at nil rate of tax under this heading.<\/span><span class=\"ez-toc-section-end\"><\/span><\/h6>\n<\/li>\n \t<li>\n<h6><span class=\"ez-toc-section\" id=\"Outward_Supplies_to_end_customer_where_the_value_exceeds_Rs_25_lakhs-_Other_than_mentioned_all_such_supplies_are_optional_in_nature\"><\/span><span style=\"font-weight: 400;\">Outward Supplies to end customer, where the value exceeds Rs. 2.5 lakhs- <strong>Other than mentioned, all such supplies are optional in nature.<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h6>\n<\/li>\n \t<li>\n<h6><span class=\"ez-toc-section\" id=\"Other_supplies_that_are_not_covered_in_above_2_sections\"><\/span><span style=\"font-weight: 400;\">Other supplies that are not covered in above 2 sections<\/span><span class=\"ez-toc-section-end\"><\/span><\/h6>\n<\/li>\n \t<li>\n<h6><span class=\"ez-toc-section\" id=\"Credit_Notes_or_Debit_Notes_details\"><\/span><span style=\"font-weight: 400;\">Credit Notes or Debit Notes details<\/span><span class=\"ez-toc-section-end\"><\/span><\/h6>\n<\/li>\n \t<li>\n<h6><span class=\"ez-toc-section\" id=\"Amendments_made_to_the_details_of_any_outward_supplies_of_previous_periods_This_does_not_cover_any_changes_through_debitcredit_notes\"><\/span><span style=\"font-weight: 400;\">Amendments made to the details of any outward supplies of previous period(s). This does not cover any changes through debit\/credit notes.<\/span><span class=\"ez-toc-section-end\"><\/span><\/h6>\n<\/li>\n \t<li>\n<h6><span class=\"ez-toc-section\" id=\"Exempted_Nil-Rated_and_Non-GST_Supplies-_This_section_is_Non-GST_Once_the_details_of_nil-rated_sales_or_exempted_sales_have_been_already_furnished_anywhere_in_the_above_headings_only_then_can_Non-GST_details_be_filled_up_here\"><\/span><span style=\"font-weight: 400;\">Exempted, Nil-Rated and Non-GST Supplies- <strong>This section is Non-GST<\/strong>. Once the details of nil-rated sales or exempted sales have been already furnished anywhere in the above headings, only then can Non-GST details be filled up here.<\/span><span class=\"ez-toc-section-end\"><\/span><\/h6>\n<\/li>\n \t<li>\n<h6><span class=\"ez-toc-section\" id=\"Export_Sales\"><\/span><span style=\"font-weight: 400;\">Export Sales<\/span><span class=\"ez-toc-section-end\"><\/span><\/h6>\n<\/li>\n \t<li>\n<h6><span class=\"ez-toc-section\" id=\"Tax_Liabilities_from_advance_receipts\"><\/span><span style=\"font-weight: 400;\">Tax Liabilities from advance receipts<\/span><span class=\"ez-toc-section-end\"><\/span><\/h6>\n<\/li>\n \t<li>\n<h6><span class=\"ez-toc-section\" id=\"Total_tax_Paid\"><\/span><span style=\"font-weight: 400;\">Total tax Paid<\/span><span class=\"ez-toc-section-end\"><\/span><\/h6>\n<\/li>\n<\/ul>\n<\/blockquote>\n<h4><\/h4>\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"576\" class=\"wp-image-48684\" src=\"https:\/\/www.biztechpost.com\/wp-content\/uploads\/2018\/09\/gst-1024x576.jpg\" alt=\"\" srcset=\"https:\/\/www.biztechpost.com\/wp-content\/uploads\/2018\/09\/gst-1024x576.jpg 1024w, https:\/\/www.biztechpost.com\/wp-content\/uploads\/2018\/09\/gst-300x169.jpg 300w, https:\/\/www.biztechpost.com\/wp-content\/uploads\/2018\/09\/gst-768x432.jpg 768w, https:\/\/www.biztechpost.com\/wp-content\/uploads\/2018\/09\/gst-747x420.jpg 747w, https:\/\/www.biztechpost.com\/wp-content\/uploads\/2018\/09\/gst-150x84.jpg 150w, https:\/\/www.biztechpost.com\/wp-content\/uploads\/2018\/09\/gst-696x392.jpg 696w, https:\/\/www.biztechpost.com\/wp-content\/uploads\/2018\/09\/gst-1068x601.jpg 1068w, https:\/\/www.biztechpost.com\/wp-content\/uploads\/2018\/09\/gst.jpg 1280w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n<h4><\/h4>\n<h4><span class=\"ez-toc-section\" id=\"GSTR-2A\"><\/span><span style=\"text-decoration: underline;\"><b>GSTR-2A<\/b><\/span><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<span class=\"td_btn td_btn_lg td_outlined_btn\" style=\"font-weight: 400;\">This form is available on the 11th of the next successive month for the recipients to view and validate the information therein to file GST return online. The period to fill up and submit this form is between <strong>11th \u2013 15th of the next month<\/strong>. Recipients can add or delete, and change any information based on their account books.\u00a0<\/span>\n<h2><span class=\"ez-toc-section\" id=\"How_To_File_GST_Online_GSTR-2_GST_returns_for_inward_supplies\"><\/span><span style=\"text-decoration: underline;\"><b>How To File GST Online: GSTR-2 (GST returns for inward supplies)<\/b><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<span style=\"font-weight: 400;\">The GSTR-2 form is the conclusion of all inward supplies of goods and services that is approved by the recipient of the services. <strong>The due date for filing and submitting this form is 15th of the next month<\/strong>. Please note, this form is auto-filled with the details of GSTR-2A. GSTR-2 includes the following headings:<\/span>\n<blockquote class=\"td_quote_box td_box_center\">\n<ul>\n \t<li>\n<h6><span class=\"ez-toc-section\" id=\"GSTIN_of_the_taxable_person\"><\/span><span style=\"font-weight: 400;\">GSTIN of the taxable person<\/span><span class=\"ez-toc-section-end\"><\/span><\/h6>\n<\/li>\n \t<li>\n<h6><span class=\"ez-toc-section\" id=\"Name_of_the_taxable_person\"><\/span>Name of the taxable person<span class=\"ez-toc-section-end\"><\/span><\/h6>\n<\/li>\n \t<li>\n<h6><span class=\"ez-toc-section\" id=\"The_Period_for_which_the_return_is_being_filed_There_will_be_a_drop_down_menu_for_selecting_Month_Year-2\"><\/span>The Period for which the return is being filed. There will be a drop down menu for selecting Month &amp; Year.<span class=\"ez-toc-section-end\"><\/span><\/h6>\n<\/li>\n \t<li>\n<h6><span class=\"ez-toc-section\" id=\"Details_of_all_inward_supplies-_Auto_filled_with_details_of_GSTR-1_Here_the_taxable_person_can_make_changes_or_addition_to_the_invoice\"><\/span>Details of all inward supplies- Auto filled with details of GSTR-1. Here, <strong>the taxable person can make changes or addition to the invoice.<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h6>\n<\/li>\n \t<li>\n<h6><span class=\"ez-toc-section\" id=\"Changes_to_the_inward_supplies_made_during_any_previous_period\"><\/span>Changes to the inward supplies made during any previous period<span class=\"ez-toc-section-end\"><\/span><\/h6>\n<\/li>\n \t<li>\n<h6><span class=\"ez-toc-section\" id=\"Import_of_Goods_%E2%80%93_Imports_shall_be_treated_as_Inter-state_supply_and_IGST_Integrated_goods_and_services_tax_will_be_applicable_on_the_imports\"><\/span>Import of Goods &#8211; Imports shall be treated as Inter-state supply and IGST <strong>(Integrated goods and services tax)<\/strong> will be applicable on the imports.<span class=\"ez-toc-section-end\"><\/span><\/h6>\n<\/li>\n \t<li>\n<h6><span class=\"ez-toc-section\" id=\"Import_of_Goods_during_earlier_periods\"><\/span>Import of Goods during earlier periods<span class=\"ez-toc-section-end\"><\/span><\/h6>\n<\/li>\n \t<li>\n<h6><span class=\"ez-toc-section\" id=\"Services_received_from_a_person_residing_outside_India_Import_of_Services\"><\/span>Services received from a person residing outside India (Import of Services)<span class=\"ez-toc-section-end\"><\/span><\/h6>\n<\/li>\n \t<li>\n<h6><span class=\"ez-toc-section\" id=\"Import_of_Services_in_previous_periods\"><\/span>Import of Services in previous periods<span class=\"ez-toc-section-end\"><\/span><\/h6>\n<\/li>\n \t<li>\n<h6><span class=\"ez-toc-section\" id=\"Credit_notes_or_Debit_notes_Details\"><\/span>Credit notes or Debit notes Details<span class=\"ez-toc-section-end\"><\/span><\/h6>\n<\/li>\n \t<li>\n<h6><span class=\"ez-toc-section\" id=\"Amendments_made_to_Credit_or_Debit_notes_of_earlier_periods\"><\/span>Amendments made to Credit or Debit notes of earlier periods<span class=\"ez-toc-section-end\"><\/span><\/h6>\n<\/li>\n \t<li>\n<h6><span class=\"ez-toc-section\" id=\"Inward_supplies_resulting_from_Unregistered_persons\"><\/span>Inward supplies resulting from Unregistered person(s)<span class=\"ez-toc-section-end\"><\/span><\/h6>\n<\/li>\n \t<li>\n<h6><span class=\"ez-toc-section\" id=\"Credits_received_from_an_Input_Service_Distributor_Auto-filled_from_details_of_GSTR-6\"><\/span>Credits received from an Input Service Distributor\u00a0<strong>(Auto-filled from details of GSTR-6)<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h6>\n<\/li>\n \t<li>\n<h6><span class=\"ez-toc-section\" id=\"TDS_credit_from_specified_persons-_Auto-filled_from_details_of_GSTR-7\"><\/span>TDS credit from specified persons- <strong>Auto-filled from details of GSTR-7<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h6>\n<\/li>\n \t<li>\n<h6><span class=\"ez-toc-section\" id=\"TCS_credit_from_E-Commerce_companies-_Auto-filled_from_details_of_GSTR-8\"><\/span>TCS credit from E-Commerce companies- <strong>Auto-filled from details of GSTR-8.<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h6>\n<\/li>\n \t<li>\n<h6><span class=\"ez-toc-section\" id=\"Input_Tax_Credit_left_to_be_taken_against_an_invoice_from_which_a_partial_invoice_was_taken_initially\"><\/span>Input Tax Credit left to be taken against an invoice, from which a partial invoice was taken initially.<span class=\"ez-toc-section-end\"><\/span><\/h6>\n<\/li>\n \t<li>\n<h6><span class=\"ez-toc-section\" id=\"Reverse_Charge_tax_liability\"><\/span>Reverse Charge tax liability<span class=\"ez-toc-section-end\"><\/span><\/h6>\n<\/li>\n \t<li>\n<h6><span class=\"ez-toc-section\" id=\"Amendment_to_any_reverse_charge_tax_liability\"><\/span>Amendment to any reverse charge tax liability<span class=\"ez-toc-section-end\"><\/span><\/h6>\n<\/li>\n \t<li>\n<h6><span class=\"ez-toc-section\" id=\"Tax_Paid\"><\/span>Tax Paid<span class=\"ez-toc-section-end\"><\/span><\/h6>\n<\/li>\n \t<li>\n<h6><span class=\"ez-toc-section\" id=\"Input_Tax_Credit_Reversals-_A_Dropdown_menu_containing_reasons_for_Input_Tax_Credit_Reversals\"><\/span>Input Tax Credit Reversals- <strong>A Dropdown menu containing reasons for Input Tax Credit Reversals.<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h6>\n<\/li>\n \t<li>\n<h6><span class=\"ez-toc-section\" id=\"Amendments_to_Input_Tax_Credit_Reversals\"><\/span>Amendments to Input Tax Credit Reversals<span class=\"ez-toc-section-end\"><\/span><\/h6>\n<\/li>\n<\/ul>\n<\/blockquote>\n<h4><\/h4>\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"696\" height=\"369\" class=\"wp-image-48687\" src=\"https:\/\/www.biztechpost.com\/wp-content\/uploads\/2018\/09\/GST-and-eCommerce.jpg\" alt=\"\" srcset=\"https:\/\/www.biztechpost.com\/wp-content\/uploads\/2018\/09\/GST-and-eCommerce.jpg 696w, https:\/\/www.biztechpost.com\/wp-content\/uploads\/2018\/09\/GST-and-eCommerce-300x159.jpg 300w, https:\/\/www.biztechpost.com\/wp-content\/uploads\/2018\/09\/GST-and-eCommerce-150x80.jpg 150w\" sizes=\"auto, (max-width: 696px) 100vw, 696px\" \/><\/figure>\n<h4><\/h4>\n<h4><span class=\"ez-toc-section\" id=\"GSTR-1A\"><\/span><span style=\"text-decoration: underline;\"><b>GSTR-1A<\/b><\/span><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<span style=\"font-weight: 400;\">The GSTR-1A form is auto-filled after the successful filing of GSTR-2 on the <strong>15th of the next month<\/strong>. It consists of all the correct or changed information. Please note, the supplier will have the choice to accept or reject the changes made by the recipient. Following such acceptance, the GSTR-1 will be revised to such extent.<\/span>\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"790\" height=\"444\" class=\"wp-image-48689\" src=\"https:\/\/www.biztechpost.com\/wp-content\/uploads\/2018\/09\/GST-1.jpg\" alt=\"\" srcset=\"https:\/\/www.biztechpost.com\/wp-content\/uploads\/2018\/09\/GST-1.jpg 790w, https:\/\/www.biztechpost.com\/wp-content\/uploads\/2018\/09\/GST-1-300x169.jpg 300w, https:\/\/www.biztechpost.com\/wp-content\/uploads\/2018\/09\/GST-1-768x432.jpg 768w, https:\/\/www.biztechpost.com\/wp-content\/uploads\/2018\/09\/GST-1-747x420.jpg 747w, https:\/\/www.biztechpost.com\/wp-content\/uploads\/2018\/09\/GST-1-150x84.jpg 150w, https:\/\/www.biztechpost.com\/wp-content\/uploads\/2018\/09\/GST-1-696x391.jpg 696w\" sizes=\"auto, (max-width: 790px) 100vw, 790px\" \/><\/figure>\n\n<h4><span class=\"ez-toc-section\" id=\"GSTR-3\"><\/span><span style=\"text-decoration: underline;\"><b>GSTR-3<\/b><\/span><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<span style=\"font-weight: 400;\">This form is auto-prepared by<strong> 20th of the next month<\/strong>. It consists of details of all outward and inward supplies of goods and services as furnished in GSTR-1 and GSTR-2. After going through both the details, <strong>GSTN will then determine the amount of tax payable or your input tax credit availability<\/strong>.<\/span>\n\n<span style=\"font-weight: 400;\">It will consist of the following details:<\/span>\n<blockquote class=\"td_quote_box td_box_center\">\n<h5><span class=\"ez-toc-section\" id=\"1_GSTIN_of_the_Taxable_Person_Auto-populated\"><\/span><strong>1) GSTIN of the Taxable Person <\/strong>(Auto-populated)<span class=\"ez-toc-section-end\"><\/span><\/h5>\n<h5><span class=\"ez-toc-section\" id=\"2_Name_of_the_taxable_person_Auto-populated\"><\/span><strong>2) Name of the taxable person <\/strong>(Auto-populated)<span class=\"ez-toc-section-end\"><\/span><\/h5>\n<h5><span class=\"ez-toc-section\" id=\"3_Address_of_the_person_Auto-populated\"><\/span><strong>3) Address of the person <\/strong>(Auto-populated)<span class=\"ez-toc-section-end\"><\/span><\/h5>\n<h5><span class=\"ez-toc-section\" id=\"4_The_period_for_which_the_return_is_being_filed-_A_dropdown_menu_for_selecting_Month_Year_will_be_available\"><\/span><strong>4) The period for which the return is being filed- <\/strong>A dropdown menu for selecting Month &amp; Year will be available.<span class=\"ez-toc-section-end\"><\/span><\/h5>\n<h5><span class=\"ez-toc-section\" id=\"5_Total_turnover_classified_as\"><\/span><span style=\"font-weight: 400;\"><strong>5)<\/strong> <strong>Total turnover classified as-:<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h5>\n<h5><span class=\"ez-toc-section\" id=\"aExport_Turnover\"><\/span><span style=\"font-weight: 400;\">a)Export Turnover<\/span><span class=\"ez-toc-section-end\"><\/span><\/h5>\n<h5><span class=\"ez-toc-section\" id=\"bTaxable_Turnover\"><\/span><span style=\"font-weight: 400;\">b)Taxable Turnover<\/span><span class=\"ez-toc-section-end\"><\/span><\/h5>\n<h5><span class=\"ez-toc-section\" id=\"cNon-GST_Turnover\"><\/span><span style=\"font-weight: 400;\">c)Non-GST Turnover<\/span><span class=\"ez-toc-section-end\"><\/span><\/h5>\n<h5><span class=\"ez-toc-section\" id=\"dExempted_or_Nil_Rated_Turnover\"><\/span><span style=\"font-weight: 400;\">d)Exempted or Nil Rated Turnover<\/span><span class=\"ez-toc-section-end\"><\/span><\/h5>\n<h5><span class=\"ez-toc-section\" id=\"eTotal_Turnover_Sum_of_abcd\"><\/span><span style=\"font-weight: 400;\">e)Total Turnover <strong>(Sum of a+b+c+d)<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h5>\n<h5><span class=\"ez-toc-section\" id=\"6_Details_of_outward_supplies_classified_as\"><\/span><span style=\"font-weight: 400;\"><strong>6) Details of outward supplies classified as-:<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h5>\n<h5><span class=\"ez-toc-section\" id=\"a_Inter-state_supply_to_end_customers\"><\/span><span style=\"font-weight: 400;\">a) Inter-state supply to end customers<\/span><span class=\"ez-toc-section-end\"><\/span><\/h5>\n<h5><span class=\"ez-toc-section\" id=\"b_Intra-state_supply_to_end_customers\"><\/span><span style=\"font-weight: 400;\">b) Intra-state supply to end customers<\/span><span class=\"ez-toc-section-end\"><\/span><\/h5>\n<h5><span class=\"ez-toc-section\" id=\"c_Inter-state_supply_to_registered_persons\"><\/span><span style=\"font-weight: 400;\">c) Inter-state supply to registered persons<\/span><span class=\"ez-toc-section-end\"><\/span><\/h5>\n<h5><span class=\"ez-toc-section\" id=\"d_Intra-state_supply_to_registered_persons\"><\/span><span style=\"font-weight: 400;\">d) Intra-state supply to registered persons<\/span><span class=\"ez-toc-section-end\"><\/span><\/h5>\n<h5><span class=\"ez-toc-section\" id=\"e_Exports\"><\/span><span style=\"font-weight: 400;\">e) Exports<\/span><span class=\"ez-toc-section-end\"><\/span><\/h5>\n<h5><span class=\"ez-toc-section\" id=\"f_Amendments_to_Credit_Notes_debit_notes_and_Sales_Invoices\"><\/span><span style=\"font-weight: 400;\">f) Amendments to Credit Notes, debit notes and Sales Invoices<\/span><span class=\"ez-toc-section-end\"><\/span><\/h5>\n<h5><span class=\"ez-toc-section\" id=\"g_Tax_liability_on_outward_supplies\"><\/span><span style=\"font-weight: 400;\">g) Tax liability on outward supplies<\/span><span class=\"ez-toc-section-end\"><\/span><\/h5>\n<h5><span class=\"ez-toc-section\" id=\"7_Details_of_inward_supplies\"><\/span><span style=\"font-weight: 400;\"><strong>7)<\/strong> <strong>Details of inward supplies<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h5>\n<h5><span class=\"ez-toc-section\" id=\"a_Inter-State_received\"><\/span><span style=\"font-weight: 400;\">a) Inter-State received<\/span><span class=\"ez-toc-section-end\"><\/span><\/h5>\n<h5><span class=\"ez-toc-section\" id=\"b_Intra-State_received\"><\/span><span style=\"font-weight: 400;\">b) Intra-State received<\/span><span class=\"ez-toc-section-end\"><\/span><\/h5>\n<h5><span class=\"ez-toc-section\" id=\"c_Imports\"><\/span><span style=\"font-weight: 400;\">c) Imports<\/span><span class=\"ez-toc-section-end\"><\/span><\/h5>\n<h5><span class=\"ez-toc-section\" id=\"d_Amendments_to_Debit_Notes_and_Credit_Notes_and_Purchased_invoices\"><\/span><span style=\"font-weight: 400;\">d) Amendments to Debit Notes and Credit Notes, and Purchased invoices<\/span><span class=\"ez-toc-section-end\"><\/span><\/h5>\n<h5><span class=\"ez-toc-section\" id=\"e_Tax_liability_on_inward_supplies\"><\/span><span style=\"font-weight: 400;\">e) Tax liability on inward supplies<\/span><span class=\"ez-toc-section-end\"><\/span><\/h5>\n<h5><span class=\"ez-toc-section\" id=\"f_Reversals_of_Input_Tax_Credit\"><\/span><span style=\"font-weight: 400;\">f) Reversals of Input Tax Credit<\/span><span class=\"ez-toc-section-end\"><\/span><\/h5>\n<h5><span class=\"ez-toc-section\" id=\"8_Total_tax_liability_for_the_due_period\"><\/span><strong>8) Total tax liability for the due period<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h5>\n<h5><span class=\"ez-toc-section\" id=\"9_TDS_received_for_the_due_period\"><\/span><strong>9) TDS received for the due period<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h5>\n<h5><span class=\"ez-toc-section\" id=\"10_TCS_received_for_the_due_period\"><\/span><strong>10) TCS received for the due period<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h5>\n<h5><span class=\"ez-toc-section\" id=\"11_ITC_for_the_due_period\"><\/span><strong>11) ITC for the due period<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h5>\n<\/blockquote>\n\n<hr \/>\n\n<span style=\"font-weight: 400;\">Apart from the above-mentioned details, a <strong>Part B<\/strong> should also be filed consisting the details of:<\/span>\n<blockquote class=\"td_quote_box td_box_center\">\n<ul>\n \t<li>\n<h6><span class=\"ez-toc-section\" id=\"Any_penaltiesfees_taxes_interests_paid_during_the_period\"><\/span><span style=\"font-weight: 400;\">Any penalties\/fees, taxes, interests, paid during the period.<\/span><span class=\"ez-toc-section-end\"><\/span><\/h6>\n<\/li>\n \t<li>\n<h6><span class=\"ez-toc-section\" id=\"Any_refunds_claimed_during_the_period_with_respect_to_cash_ledger\"><\/span><span style=\"font-weight: 400;\">Any refunds claimed during the period with respect to cash ledger.<\/span><span class=\"ez-toc-section-end\"><\/span><\/h6>\n<\/li>\n<\/ul>\n<\/blockquote>\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"600\" height=\"300\" class=\"wp-image-48690\" src=\"https:\/\/www.biztechpost.com\/wp-content\/uploads\/2018\/09\/gst-.jpg\" alt=\"\" srcset=\"https:\/\/www.biztechpost.com\/wp-content\/uploads\/2018\/09\/gst-.jpg 600w, https:\/\/www.biztechpost.com\/wp-content\/uploads\/2018\/09\/gst--300x150.jpg 300w, https:\/\/www.biztechpost.com\/wp-content\/uploads\/2018\/09\/gst--150x75.jpg 150w\" sizes=\"auto, (max-width: 600px) 100vw, 600px\" \/><\/figure>\n<span style=\"text-decoration: underline;\"><strong>GSTR 3B Return<\/strong><\/span>\n\n<span style=\"font-weight: 400;\">In order to help businessmen file GST online in a hassle-free manner, the tax authorities have introduced a simple return form called as GSTR 3B to ease the burden on taxpayers. <strong>This has to be used for the months of July to December\u00a0<\/strong>to successfully file GST online. Every registered taxpayer has to <strong>file a separate GSTR 3B for each GSTIN<\/strong> they have.<\/span>\n\n<span style=\"font-weight: 400;\">This is more like a self-declaration return and the taxpayer is not required to provide invoice level information in this form. Only total values for each field have to be provided.<\/span>\n<h2><span class=\"ez-toc-section\" id=\"File_GST_online_When_to_file_GSTR-3B\"><\/span><span style=\"text-decoration: underline;\"><b><span class=\"keyword\">File GST online:\u00a0<\/span>When to file GSTR-3B?<\/b><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<span class=\"td_btn td_btn_lg td_outlined_btn\"><span style=\"font-weight: 400;\">The 3B return has to be properly filled and submitted by the <\/span><b>20th of next month<\/b><span style=\"font-weight: 400;\">.<\/span><\/span>\n\n<span style=\"font-weight: 400;\">For instance, the due date of filing the return for the month of August will be 20th September. Whereas, the due date to file GST online for September will be 20th October and\u00a0and so on and so forth\u2026<\/span>\n\n<span style=\"text-decoration: underline;\"><b>Revising GSTR 3B<\/b><\/span>\n\n<span style=\"font-weight: 400;\">There are 2 statuses once a GSTR-3B is filed:<\/span>\n\n<span style=\"font-weight: 400;\">1) <strong>Submitted-<\/strong>\u00a0Once all the data is filled in and return is submitted, the status will be \u2018Submitted\u2019.<\/span>\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"334\" height=\"207\" class=\"wp-image-48693\" src=\"https:\/\/www.biztechpost.com\/wp-content\/uploads\/2018\/09\/image001.png\" alt=\"\" srcset=\"https:\/\/www.biztechpost.com\/wp-content\/uploads\/2018\/09\/image001.png 334w, https:\/\/www.biztechpost.com\/wp-content\/uploads\/2018\/09\/image001-300x186.png 300w, https:\/\/www.biztechpost.com\/wp-content\/uploads\/2018\/09\/image001-150x93.png 150w\" sizes=\"auto, (max-width: 334px) 100vw, 334px\" \/><\/figure>\n\n\n<span style=\"font-weight: 400;\">2) <strong>Filed<\/strong> \u2013 When the GST liability is paid and the return is filed, the status will read \u2018Filed\u2019.<\/span>\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"335\" height=\"209\" class=\"wp-image-48692\" src=\"https:\/\/www.biztechpost.com\/wp-content\/uploads\/2018\/09\/image.png\" alt=\"\" srcset=\"https:\/\/www.biztechpost.com\/wp-content\/uploads\/2018\/09\/image.png 335w, https:\/\/www.biztechpost.com\/wp-content\/uploads\/2018\/09\/image-300x187.png 300w, https:\/\/www.biztechpost.com\/wp-content\/uploads\/2018\/09\/image-150x94.png 150w\" sizes=\"auto, (max-width: 335px) 100vw, 335px\" \/>\n<\/figure>\n<span class=\"td_btn td_btn_md td_outlined_btn\" style=\"font-weight: 400;\"><strong>Remember, once submitted, you cannot revise GSTR-3B. So, you need to be clear about how you are going to file GST online.<\/strong><\/span>\n<h2><span class=\"ez-toc-section\" id=\"File_GST_Online_Late_Fee_Penalty_for_not_filing_GSTR-3B\"><\/span><strong>File GST Online: Late Fee &amp; Penalty for not filing GSTR-3B<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<span style=\"font-weight: 400;\">Filing of GSTR-3B is mandatory even if your business has no transactions during a month, you will still have to <strong>file a \u201cnil\u201d return<\/strong>.\u00a0<\/span><span style=\"font-weight: 400;\">An interest of <strong>18% per annum<\/strong> is payable which is calculated by the taxpayer on the amount of outstanding tax to be paid. The period will be calculated from the next day of the due date for filing to the <\/span><b>date of payment.<\/b>\n<blockquote class=\"td_quote_box td_box_center\">\n<h6><span class=\"ez-toc-section\" id=\"Please_note_a_late_fee_of_Rs_200_per_day_will_be_levied_for_non-filing_of_GSTR-3B\"><\/span><strong>Please note, a late fee of Rs. 200 per day will be levied for non-filing of GSTR-3B.\u00a0<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h6>\n<\/blockquote>\n<h2><span class=\"ez-toc-section\" id=\"How_to_File_GST_Return_Online_Roundup\"><\/span><strong>How to File GST Return Online: Roundup<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\nWe hope the information mentioned above cleared all your doubts and now you know how to file GST online easily. Just as heads up, we are going to put up more GST related articles for you so that you don&#8217;t have to depend on anyone (read: a Chartered Accountant) to know how to file GST online. Stay posted.\n\nSEE ALSO:\u00a0<a href=\"https:\/\/www.biztechpost.com\/best-chatbots-for-business\/\"><span style=\"text-decoration: underline;\">Best Chatbots Your Business Needs right now<\/span><\/a>","protected":false},"excerpt":{"rendered":"<p>For lawfully updating their invoice, Indian businessmen and taxpayers have to mandatorily file various GST returns online with the government. Any non-compliance on their part could pave the way for attracting penalties\/fines, dis-allowance of input tax credit, etc. Therefore, properly filing your information in the GST returns is VERY, VERY important. Remember, all the data [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":48696,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[17920],"tags":[],"class_list":{"0":"post-13046","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-how-to"},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Best Way to File GST Online 2018: How to File GST Return Online Easily | BizTechPost<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.biztechpost.com\/how-to-file-gst-online\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Best Way to File GST Online 2018: How to File GST Return Online Easily | BizTechPost\" \/>\n<meta property=\"og:description\" content=\"For lawfully updating their invoice, Indian businessmen and taxpayers have to mandatorily file various GST returns online with the government. 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