Goods and Service Tax Network (GSTN) is intimated of the outflow as well as the inflow of supplies by the respective taxpayers via online filing of GST Returns. These returns include the amounts paid as well as the amounts collected. The taxpayers under the GST regime need to also pay tax on the amount collected from an outward supplier of eligible goods or services, this is done after deducting the Input Tax Credit.


  • Timely filing helps the taxpayers in avoiding the Interest and Penalty- In case there is a delay in filing of a GST Return, the taxpayers are levied a late fee of INR 50, for every day of delay till the date on which the filing is actually done. The taxpayers under the GST regime are advised to file their return on time to avoid such hefty penalties. A penalty of INR 20 for every day since there is a delay in filing till the date of filing is also applicable on the taxpayers having No Tax Liability; thus, such taxpayers are also advised to submit their tax returns on time. Also, an interest of 18% per annul is applicable on the amount of the overdue tax liability.
  • A Simplified Form for all Taxes- the GST Tax Regime comprises three different types of taxes, namely- CGST, SGST and IGST. The filing of tax under the GST regime is simplified as compared to the earlier schemes, since the online filing form for GST comprises a single form to input information on all three categories under one umbrella. Thus, simplifying the overall filing process for the taxpayers.

Documents REQUIRED FOR GST Filing

In India, filing a GST Return is mandatory for everyone who holds a GST Registration. Under the GST Regime, the taxpayers are required to file- 

  • GSTR 1- on 10th of each month
  • GSTR 2- on 15th of each month 
  • GSTR 3- on 20th of each month

The following are required for Filing of a GST Return-

Various relevant invoices


GST Credentials


Aadhar Card and PAN Card


Registered Email Address and Contact Number

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