How can you file a GST Return?

1. Businesses registered under the GST Act are obliged to file GST returns. This comprises   businesses that provide goods and services, either within or outside of their state. 

2. E-commerce operators registered under the GST Act are required to file GST returns.

 
3.Non-resident entities registered under the GST Act are required to file GST returns. 

4.Firms with a revenue of more than Rs. 5 crore are required to submit GST returns. 

5.Small taxpayers registered under the Quarterly Return Monthly Payment (QRMP) plan are required to complete GST returns. 

6.   Charities and select listed financial institutions (SLFIs): Charities and SLFIs are required to submit GST returns electronically.
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DOCUMENTS REQUIRED FOR FILING OF GST RETURN

•  List of all invoices issued to individuals with GSTIN - B2B Invoices. These invoices need to be uploaded to the GSTN. The document does not have to be included with the invoice when it is uploaded to GSTN. Only the following information regarding a B2B invoice has to be uploaded in the format approved by GSTN:
  1.Customer's GSTIN
  2. Type of Invoice
  3. Details include the location of supply, invoice number, invoice date, and taxable value.
  4. GST Rate
  5. Amount of IGST applicable
  6. Amount of CGST applicable
  7. Amount of SGST applicable
  8. Amount of GST cess applicable
  9. If GST Reverse Charges are applicable
  
•  List of all invoices issued to persons without a GSTIN (B2C invoices) with a value greater than Rs.2.5 lakhs. All B2C invoices with a value more than Rs.2.5 lakh must be filed to the GSTN. The following information for B2C large invoices must be uploaded to the GSTIN.
  1. Invoice number
  2. Invoice Date
  3. The total value of the invoice
  4. Taxable value
  5. GST rate is applied.
  6. IGST, CGST, SGST, and GST cess amounts are applicable.
  7. Place of Supply
•  Consolidated intra-state sales, categories according to GST rates 
•  Consolidated intra-state sales done through an e-commerce operator, classified by GST rates 
• Consolidated inter-state sales, categories by state and GST rate
• Consolidated intra-state sales made through an e-commerce operator, categories by state and GST rate.
• Details of all export bills must be uploaded to the GSTN. The following details must be provided in GSTR1 return for all export bills issued.
  1. Customers GSTIN
  2. Type of Invoice
  3. Invoice Number
  4. Invoice Date
  5. Shipping Bill Number
  6. Shipping Bill Date
  7. Port Code
  8. Taxable Value
  9. GST Rate
  10. Amount of IGST applicable
  11. Amount of CGST applicable
  12. Amount of SGST applicable
  13. Amount of GST cess applicable