How to File GST? Step-by-Step Guide for Businesses

Filing GST (Goods and Services Tax) returns is a mandatory compliance requirement for every registered business in India. Whether you are a small trader, service provider, or large enterprise, timely filing ensures smooth business operations and avoids penalties. Many business owners often get confused with the filing process, but with the right guidance, it can be simple and hassle-free.

In this blog, we’ll explain how to file GST returns step by step, documents required, due dates, and common FAQs to help you file accurately.

What is GST Filing?

GST filing means submitting details of your sales, purchases, tax collected, and tax paid to the government through GST returns. Businesses must file returns online on the official GST portal (www.gst.gov.in).

Depending on your business type and turnover, you may have to file monthly, quarterly, or annual returns like GSTR-1, GSTR-3B, GSTR-9, and others.

Step-by-Step Process to File GST

1. Login to the GST Portal

Visit www.gst.gov.in.
Use your GSTIN (GST Identification Number), username, and password to log in.

2. Go to the Returns Dashboard

Select the financial year and return filing period.
Click on ‘Prepare Online’ for the applicable GST return.

3. Enter Sales and Purchase Details

Fill in details of outward supplies (sales) in GSTR-1.
Provide inward supplies (purchases) in GSTR-3B.

4. Pay GST Liability

Calculate your tax liability using Input Tax Credit (ITC).
Pay tax using net banking, debit/credit card, NEFT/RTGS, or challan (GST PMT-06).

5. Submit and File Return

Verify details carefully.
Use Digital Signature Certificate (DSC), EVC, or Aadhaar OTP to file.
Download the acknowledgment (ARN) for record-keeping.

Due Dates for GST Filing

GSTR-1 (Sales return): 11th of next month
GSTR-3B (Summary return): 20th of next month
GSTR-4 (Composition Scheme): 18th of next quarter
GSTR-9 (Annual return): 31st December of next financial year

(Note: Due dates may change based on government notifications.)

Documents Required for GST Filing

GSTIN (15-digit number)
Sales invoices
Purchase invoices
Debit/credit notes
HSN/SAC codes
Payment challans (if applicable)

Benefits of Timely GST Filing

Avoid penalties and late fees
Seamless Input Tax Credit (ITC) claim
Legal compliance for business credibility
Smooth loan and tender approvals
Strong business reputation

1. Who needs to file GST returns?

Any business registered under GST, including traders, manufacturers, service providers, e-commerce operators, and composition dealers, must file GST returns.

2. What happens if GST is not filed on time?

Late filing attracts a late fee of ₹50 per day (₹20 for NIL returns) plus interest of 18% per annum on outstanding tax.

3. Can GST be filed offline?

No, GST filing is an online process through the GST portal. However, offline utilities are available to prepare data before uploading.

4. What is the difference between GSTR-1 and GSTR-3B?

GSTR-1: Details of outward supplies (sales). GSTR-3B: Summary of sales, purchases, ITC claim, and tax payment.

5. Can I revise a filed GST return?

No, once filed, a GST return cannot be revised. Corrections can only be made in the next filing period.

6. Do small businesses also need to file GST?

Yes. Even small businesses registered under GST must file returns, either monthly, quarterly, or annually, depending on the scheme opted.

Filing GST may look complicated at first, but following the step-by-step process makes it easy. Timely compliance not only saves you from penalties but also strengthens your business credibility. If you’re unsure, it’s always advisable to seek professional help to file your GST accurately.

👉 Need expert assistance with GST filing? Power of Factorial Business Solutions can help you with end-to-end GST compliance.