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Steps for GST Return Filing Registration

Fill Basic Info.
GST Sales Inv. details upload
GST Purchase Inv. details upload
Preparation of Cenvat Registration
GST Return filing & Payment
Submition & Get Certificates

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GST Return Filing Registration

Inclusive of all taxes

* Cost on Request

What you get?

  • GSTR - 1 Filling
  • GSTR - 3B Filing
  • Preparation of Cenvat Registration
  • Every month Sales Report on Email
  • GST Payment Report on Email
  • Dedicated GST Executive Support

Get Free Consultation


You have to collect following documents / information

  1. Proposed Name of the Organisation
  2. Products Details of Organisation
  3. GST Certification
  4. Sales Details or Invoices Images
  5. GST Purchase Details or Purchase Images

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GST Return is the statement of Sales and Purchases during respective period.

There are a total of 11 types of returns under the GST.

  • GSTR-1: monthly return for outward supplies
  • GSTR-2: monthly return for inward supplies
  • GSTR-3: monthly return containing details from other monthly returns filed by the taxpayer (GSTR-1, GSTR-2, GSTR-6, GSTR-7)
  • GSTR-4: quarterly return
  • GSTR-5: variable return to be filed by Non-Resident Taxpayers
  • GSTR-6: monthly return to be filed by input service distributors
  • GSTR-7: monthly return to be filed for Tax Deducted at Source (TDS) transactions
  • GSTR-8: monthly return to be filed by e-commerce operators
  • GSTR-9: annual return
  • GSTR-10: final return to be filed when terminating business activities permanently
  • GSTR-11: to be filed by taxpayers with a Unique Identity Number (UIN)

GST monthly/quarterly return is mandatory for all types of business i.e. even in case of NIL turnover GST return is mandatory to file every month/quarterly.

Every registered taxable person is required to file returns under the GST law. If you have not performed any business activities during the period covered by a return, you need to file a Nil return.

There are some entities that will need to register for GST but aren't required to file returns regularly, such as UN bodies (and foreign consulates) must register for a unique GST ID, but they are required to file returns only for months during which they make purchases.

Some entities do not need to register or file returns. Government entities and Public Sector Undertakings (PSUs), entities dealing with non-GST supplies, and those who deal with exempted/Nil rated/non GST goods and/or services will neither be required to register under the GST nor file returns.

Yes GST registration Number can be surrendered with valid reason

Before we dive into GST returns, let us first try to understand who a Non-Resident taxpayer is. A Non-Resident taxpayer is a taxable person who occasionally undertakes transactions involving supply of goods and/or services but who has no fixed place of business in India.

Non-Resident taxpayers are required to file the GSTR-5 for their registered period (which can range from days to weeks to months). This return has to be filed within a period of 7 days after the expiry date of the registration. If the registered period is more than a month, then this return has to be filed every month for the remainder of the registered period.

Yes, all e-commerce operators who allow other suppliers to sell goods or services through their portals are required to file the GSTR-8 return. Those who use their own portal to sell their goods or services need not file this return. The GSTR-8 needs to be filed before the 10th of the following month, and it contains:

The taxpayer's basic information (name, GSTIN, etc).
The period to which the return pertains.
Supplies made to customers through the e-commerce portal by both registered taxable persons and unregistered persons.
Your customers' basic information (whether or not they are registered taxpayers).
The amount of tax collected at source, tax payable, and tax paid.

Any business that permanently terminates its operations is required to file the GSTR-10, also known as the final GST return.

The GSTR-11 return is to be filed only by those entities or persons that possess a Unique Identity Number (UIN), and only during those months when they make inward supplies (purchases). It must be filed before the 28th of the following month.

Ensure that you record the purchase in your GSTR-2. Since there will be a mismatch between your vendor's GSTR-1 and your GSTR-2, it will be reflected in your vendor's GSTR-1A. The GSTR-1A allows your vendor to update the sales information filed in their GSTR-1 and shows any mismatches in the details provided by the buyer in their GSTR-2.

Once your vendor accepts the changes shown in the GSTR-1A, their GSTR-1 will be automatically updated.

Yes GST Return (GSTR-3B) is mandatory in any cases, all registered person has to file NIL return in case of NIL sale value

Basic Feature of Goods and Service Tax

Dual GST Model

GST is a dual taxation model one is Central Goods and Service Tax and another is State Goods and Service Tax. Both Centre & State Govt. levied a tax on Supply of Goods or Services at one point of Time.

Destination Based Consumption Taxes

GST is said to be a destination-based or consumption-based tax. Hence, the place of consumption will decide the State that will collect the tax.

Taxable event will be Supply

GST is depended upon the supply of goods and services. Supply does not mean sale it is inclusive in nature. It includes all form of Supply Such as Sale, Transfer, Barter, Exchange, license, Disposal, Rental, and Lease.


Tax revenue appropriation

Goods and services tax on supplies in the course of inter-State trade or commerce shall be levied and collected by the Government of India and such tax shall be apportioned between the Union and the States in the manner as may be provided by Parliament by law on the recommendations of the Goods and Services Tax Council. Meeting of GST Council is conducted from time to time.


Remove Cascading effect

GST would mitigate the ill effects of cascading, improve competitiveness and improve liquidity of the businesses. One of the primary goals of a taxation regime is always avoidance of "taxation over taxes" or "cascading-effect" of the incident taxes as it adds to the deadweight loss i.e. slump in total surplus of supply chain consisting of supplier, manufacturer, retailer and consumer.

Input tax credit

Every taxpayer while paying taxes on outputs may take credit for taxes paid earlier by the supplier on inputs. However, this will not be applicable on supplies related to: (i) motor vehicles when used for personal consumption, (ii) supply of food, health services, etc. unless they are further used to make a supply. The IGST collected will be apportioned between the center and the state where the goods or services are consumed.

Compliance under GST

  • GSTR-1: Details of Outward Supply
  • GTTR-2: Details of Inward Supply
  • GTTR -3: Tax Liability Return (Now GSTR-3B in practice)
  • GTTR -9: Annual Return

Audit under GST: Audit by Taxable Person when turnover exceeds 2 crores.