Step-by-Step Guide for India GSTR Filing

Step-by-Step Guide for India GSTR Filing

Janhavi Wagh
Janhavi Wagh
Table of Contents
Table of Contents

If the taxpayers are not involved in any business activity during the tax period they are required to file nil returns.So, it is essential to understand the GSTR filing process

Updated on 29/7/2020


Even if the taxpayers are not involved in any business activity during the tax period, all the business dealers and entities have to file GST returns under GST. In this situation, they are required to file nil returns. Thus, it is essential to understand the GSTR filing procedure, the appropriate type of GSTR form, and GST's official website

Here Is What We Will Cover In This Article

GST Return Filing Procedure

    How to File GSTR 1, 2, and 3 Returns?
    GST Return Filing Process
    GST Login
    Step-by-Step Guide for GSTR Filing

GSTR Reports Available Under Deskera Books

Step-by-Step Guide for India GSTR Filing
India GSTR Filing Procedure


How to File GSTR 1, 2, and 3 Returns?

Goods and Services Tax return filing has to be done every month/quarter by a registered taxpayer. This is a record of Outward and Inward supply done during the month/quarter, and tax paid/payable by the Supplier. Besides this, the taxpayer also needs to file Annual Returns.

Returns Filing
Filing Returns

  • Every taxable Supplier needs to upload the outward supply details in the form of GSTR-1 for all the supplies by the 10th date of succeeding month.
  • The inward supplies are made available on 11th day of the month in the auto-generated GSTR-2A to the purchaser
  • A blueprint of GSTR-2A of Outward Supply will be provided temporarily by GSTN based on the invoice details reported.
  • The purchaser can accept/reject/modify such a brief blueprint of GSTR-2A (Purchaser can download his statement from the portal and update or change it offline). The purchaser will also be able to add extra purchases (if he has received such supplies) in invoice of GSTR-2A, which is not uploaded by seller, up to 15th day of the month (i.e., within five days). ( GSTN would facilitate to upload periodic information to minimize the last-minute load on the system.)
  • The purchaser will submit the GSTR-2 form by the 15th of the subsequent month, and any related updates will be available in the GSTR-1A form to the seller. The seller can accept or reject the corrections made by the purchaser, and GSTR 1 will be revised according to the modifications agreed by the seller.
  • Both parties will pay the amount drafted in GSTR-3 return and will debit the ITC ledger and cash ledger and mention the debit entry No. in the GSTR-3 return and would submit the same by 20th of succeeding month.

GST Return Filing Process

Filing process fir GST Return
GST Return Filing Process


GST Login

You first need to complete GST Registration to file your GST. Then, log in to the GST portal and file the returns once you register yourself. The following web page will be shown with the GST dashboard after logging into the GST portal.

GST Login
‌‌Important details that you can view on this page include the name of the GST registered individual/business, GST number, etc.




Step-by-step Guide for GSTR Filing

The tax returns have to be filed with the GST department every year by suppliers, manufacturers, and customers, and dealers. Filing tax returns now has become automated under the new GST regime. Using the different software or apps provided by Goods and Service Tax Network (GSTN), the GST returns must be submitted online, which will auto-populate the details on each GSTR form. For filing, GST returns online below listed are the steps.

Step 1: Once you log in to the GST portal, click on the "Services" tab on the GST dashboard.

Step 2:  Then, in the "Services" menu, click on the "Returns Dashboard."

GST Return Dashboard
Return Dashboard

Step 3:  Later, select the "Financial Year" and the "Return Filing Period" and then click on "Search."

Enter Financial Year and Return Filing Period Details
Select the "Financial Year" and the "Return Filing Period"


Step 4: On the screen, separate tiles of all the GST returns that can be filed will be displayed. By clicking on either the options "Prepare Online" or "Prepare Offline" button in the corresponding tile, select the GST to return you want to file.

Select the GST Return type you want to file.
 Select the GST to return you want to file



Step 5: You can either file your GST returns online by clicking the "Prepare Online" button or clicking the "Prepare Offline" button using  GST offline tools utility.

Step 6: Enter the required details in the online GSTR form or the offline GSTR tool. By clicking on the "Prepare Offline" button, please note that you need to upload the filled offline utility form.

Step 7: Once all the details in the GST Return form are entered, you need to save the details and submit it.

Step 8: Later, you can make the GST payment online using the appropriate challan after submitting all the relevant information.

Step 9: On filing successfully, the message of "Filing Successful" will be displayed with the ARN(Acknowledgement Reference Number). For future reference, note the ARN.

The message of "Filing Successful" will be displayed with the ARN
"Filing Successful" Message



Step 10: By clicking on Services > Returns > Returns Dashboard, you can check the return filing status. You need to select the Financial Year and return filing period and click "Search." All the relevant GSTR forms will be displayed along with their filing status.

GSTR forms are displayed along with the filing status
All the relevant GSTR forms are displayed along with their filing status

Summary of GSTR Return Filing

Step 1- Log in to the GST portal
Step 2- In the "Services" menu, click on the "Returns Dashboard"
Step 3- Select the "Financial Year" and the "Return Filing Period"
Step 4- Then, select the GST return type from the oprions available on the screen
Step 5- Select the options "Prepare Online" or "Prepare Offline to file the return.
Step 6- Enter the required details in the online GSTR form or the offline GSTR tool.
Step 7- Once the GST Rrturn form details are entered, click on save button to submit it.
Step 8- Later, make the GST payment online with appropriate challan after submitting all the relevant information.
Step 9- On filing successfully, the message of "Filing Successful" will be displayed with the ARN number.
Step 10- Lastly, all the relevant GSTR forms are displayed along with the filing status



GSTR Reports Available Under Deskera Books

Using Deskera Books, users can now file their GST Returns via India's GST Portal with the reports generated from our system.

GSTR Report available on Deskera Books



Sign up with Deskera today to make GST calculation and filing easier.


How to Register for GST on the GST India Portal. A Step by Step Guide
The MoF simplified the GST registration procedure online. Through the GST portal, the applicant can process the GST registration procedure. The portal generates GST ARN immediately after the submission of the application. The applicant can check the status
What is India GST Return?
A document that includes all details related to GST payments, receipts, and invoices for a specific period is known as a GST Return. All transactions can be declared by a taxpayer in which the tax paid is based on the business revenue where the authorities will calculate the total amount of tax.
How to Register for India GST?
Every company/individual who supplies goods and services has to register under GST under the current GST regime. So, if your annual business turnover exceeding Rs.20 lakh (in all Indian states, other than north-eastern countries), you need to register with GSTN
GST Calculator – Online Goods and Services Tax Calculator
GST Calculator is a device that helps in calculating the GST amount on different goods or services accurately. The tool’s sole purpose is to show the total value of goods or services, including the amount of GST.
What is GSTN?
The GSTN is a non-profit, non-government organization. It will manage the GST portal’s entire IT system, which is the mother database for everything GST. The Government of India will use this portal to track every financial transaction.
What is GSTIN?
All business entities will need to Register under GST and obtain a unique 15-digit Goods and Service Tax Identification Number (GSTIN). It will replace the previously existing Tax Identification Number (TIN), allotted to businesses for registering under VAT.


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