Being the biggest Tax reform after Independence, GST has been completely digital. This step has curtailed the evils like tax evasions, bribery and other corruptions from the country to a great extent. As we know that it has subsumed a number of previous indirect taxes; and hence, as soon as it got implemented the entire indirect taxation scenario (both nature and processes) changed extensively.

Now every business has to be GST Registered and furnish all the mandatories under the broad ambit of GST. However, the annual turnover limitation for the GST Registration has been classified on the basis of the state of operation, i.e.

(i) Rs. 10 Lakhs for North-Eastern and Hilly states, and

(ii) Rs. 20 Lakhs for all other states (except North-Eastern and Hilly states)

Factors to be Considered while GST Return Filing

In this new tax regime, (i.e. GST) it has become necessary for business owners or concerning professionals (whose turnover exceeds the prescribed threshold limit) to know about the various factors that must be taken into consideration for filing GST Returns easily online.

> But before that, we must know that under the ambit of GST how many kinds of GST Return Forms are there; what kinds of details are to be furnished against them (separately)and, the frequency of filing each Return.


Sl. No.

Types of GST Return Form  

Important Details that need to be furnished



1. GSTR 1 Details of outward supplies of taxable goods or services or both affected MONTHLY
2. GSTR 2 The registered taxable recipient should file details of inward supplies of taxable goods and services claiming input tax credit. MONTHLY
3. GSTR 3 A registered taxable person should file a monthly return on the basis of finalization of details of outward supplies and inward supplies plus the payment of the amount of tax. MONTHLY
4. GSTR 4 Composition supplier should file a quarterly return. QUARTERLY
5. GSTR 5 Return for the non-resident taxable person. MONTHLY
6. GSTR 6 Return for input service distributor. MONTHLY
7. GSTR 7 Return for authorities carrying out tax deduction at source. MONTHLY
8. GSTR 8 E-commerce operator or tax collector should file details of supplies effected and the amount of tax collected. MONTHLY
9. GSTR 9 A registered taxable person should file an annual return. YEARLY
10. GSTR 9A Simplified Annual return by Compounding taxable persons registered under section 10 YEARLY
11. GSTR 9C Annual Audit Form for taxpayers YEARLY
12. GRST 10 A taxable person whose registration has been canceled or surrendered should file a final return. QUARTERLY
13. GSTR 11 A person having UIN claiming a refund should file details of inward supplies. MONTHLY

Each of the GST Return Form has a specific due date too.

Now let us discuss the main subject i.e. which factors should be considered while filing your GST Return online.

Step – 1: Boost up your business with a cloud-based, automated, and user-friendly software

The first and foremost step is to get an automated cloud-based and user-friendly software for your business which will keep an accurate record of all the transactions and the errors would become easy to detect. Making your system fully digitalized ensures pinpoint accuracy, and if the software is an automated software, it completely removes the chances of miscalculation. On the other hand, you shall be able to access your account anytime and anywhere. A user-friendly software would be an added advantage for your business.

Step – 2: GST Software must cater to all your needs

Second, choosing the most suitable GST Software would be a profitable decision.

As we know that there are endless GST compliances and for a better management of such compliances, we require such a software which will cater to our business needs. Though GST returns could be filed directly on the GST portal with the help of the utilities provided by GSTN itself. But, things would become more convenient if the GST ready software or ERP’s are used in case of a large number of transactions or customers.
However, there are some very important points which are required to be taken care of while purchasing a software. A few important of those points are –

(i) You should be able to file your returns in accordance with the GST compliance rules. Also, the software must be efficient enough to rectify the errors, (if any) at the soonest.

(ii) The connectivity should really be excellent and the software should be well integrated with the GST Portal.

(iii) Facility for matching the invoices with the suppliers online for the claiming of the ITC.

Thus, we can clearly see here how the selection of the correct software for the business is extremely important to enjoy a smooth GST journey.

Step – 3: Real-time integration with the Govt. Portal

In order to make the GST return filing process simpler, real-time integration with the Govt. portal is important. Moreover, going for a GST software that does not require logging in to the Govt. portal, again and again, is another factor that should be taken into consideration. This frees you from all the technical glitches that you might face while filing your GST returns online.

Step – 4: Getting the right guidance for filing Returns online

In India, businesses these days take support either from internal or some external auditors or tax return practitioners for filing GST Returns online. If one seeks to manage GST compliances in-house, one must be assured that the team helping is well-versed in GST terms and procedures. Moreover, training and sessions are being held by time to time across the country which could help one understand GST more clearly. Thus, it would always be a good choice to contact a registered practitioner or expert while searching for the right guidance.

Step – 5: Always appoint a reliable resource only for resolving the discrepancies

As we know the process of filing GST Return online requires that the data provided by the Supplier must match the one provided by the customer. Additionally, proper implementation of this process helps in quick extraction of the correct ITC. But we must keep the fact in mind that the system is new and the data requirement is very high thus the occurrence of the discrepancy is obvious. So, it should be ensured that the software is efficient enough to detect out the discrepancy. According to experts, it is always beneficial to have a resource in one’s office who could acknowledge the issue instantly to the suppliers and gets it resolved at the soonest.

Conclusion: These are some of the most specific measures to ensure the basic disciplines of compliance and availing the right ITC. Furthermore, it also guarantees a maintained cash flow and profitability in the GST regime. The best part is that it also raises the goodwill and credibility of your Business in the competitive business world.

On the basis of my own experience, I would suggest visiting It’s 24/6 professional support and online remote support are praiseworthy. Moreover, it is 100% cloud-based that allows you to access your account anywhere anytime. It also ensures the safety and security of your stored data and files. HostBooks software promises a seamless user experience.

Author Bio

Qualification: Post Graduate
Company: The Market Hut
Location: Gurugram, Haryana, IN
Member Since: 17 Jan 2019 | Total Posts: 9
CEO and Co-founder of HostBooks Limited. Empowering teams for entrepreneurial ventures and enhancing customer interactions with a professional experience of over 29 years. View Full Profile

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January 2021