About Goods and Services Tax(GST)
It is a destination based tax on consumption of goods and services. It is proposed to be levied at all stages right from manufacture up to final consumption with credit of taxes paid at previous stages available as set-off. In a nutshell, only value addition will be taxed and burden of tax is to be borne by the final consumption. From managing invoices to filing monthly returns like GSTR-1 and GSTR-3B, the process can be time-consuming and error-prone.
That’s where Zoho Books, a cloud-based accounting software, simplifies the entire GST filing process. In this article, we’ll explain how businesses can automate and streamline their GST compliance using Zoho Books with expert guidance from Kalki – The Innovation Luminary.
What's GST Return?
A GST return is a document that every registered GST taxpayer has to file with the tax department, showing details of their business transactions.
It includes:
- Outward supplied (sales)
- Inward supplies ( purchases )
- Output tax ( taxes collected on sales )
- Input tax credit ( taxes paid on purchases )
Features of GST Return mechanism
The basic features of the return mechanism in GST includes electronic filing of returns, uploading of invoice level information, auto-population of information relating to input tax credit from returns of supplier to that of recipient, invoice level information matching and auto-reversal of input tax credit in case of mismatch. The returns mechanism is designed to assist the taxpayers to file returns and avail ITC.
Who is required to file GST Return?
Any person who is registered under GST has to file GST returns.
This includes:-
Regular taxpayers (with turnover above exemption limit )
File -> GSTR-1(outward supplies), GSTR-3B (summary return), and annual return (GSTR-9).
Composition scheme taxpayers
File -> GST CMP-08 quarterly, and GSTR-4 annually.
Input Service Distributors (ISD)
File -> GSTR-6
Non-resident taxable persons
File -> GSTR-5
E-commerce operators (liable to collect TCS under sec.52)
File -> GSTR-8
Tax deductors under GST (TDS u/s 51)
File -> GSTR-7
Casual taxable persons
File -> GSTR-1 and GSTR-3B during the period of registration.
A person granted Unique Identification Number
File -> GSTR-11
Returns under GST laws
Form | Particulars | Due Date | Applicable to |
GSTR-3B | Monthly/Quarterly summary return | To be filed as under : Registered person, who are not under QRMP Scheme - 20th of the next month. Registered person, who have opted for QRMP Scheme -
Aggregate turnover up to 5 Cr. in the previous financial year and registered in category 1 states - 22nd of the next month following the quarter. Aggregate turnover up to 5 Cr. in the previous financial year and registered in category 2 states - 24th of the next month following the quarter.
| All registered persons other than : |
GSTR-1/IFF | Statement for furnishing details of outward supplies | To be filed by either of the following persons on or before the below given dates : Registered person, who are not under QRMP scheme - 11th of the next month Registered person, who have opted for QRMP scheme - 13th of the subsequent quarter.
However, persons under QRMP scheme can furnish details of outward supplies using IFF for the first 2 months of the quarter as under :- 1st month of the quarter - on or before 13th of the subsequent month ( max value = ₹50,000 ) 2nd month of the quarter - on or before 13th of the subsequent month ( max value = ₹50,000 )
| Normal/regular taxpayer |
GSTR-4 | Return by composition tax payer | CMP-08 by 18th of the month succeeding the quarter. GSTR-4 Annually by 30th April following the end of a financial year. | Composition taxpayer |
GSTR-5 | Return by non-resident tax payers | 13th of the next month or within 7 days after expiry of registration, whichever is earlier. | Non-resident taxpayer |
GSTR-6 | Monthly return by online information and database access or retrieval services (supply to a person other than a registered person i.e., online non-taxable recipient). | 20th of the next month | Online information and database access or retrieval services. |
GSTR - 7 | Monthly return for TDS | 10th of the next month | Tax deductor |
GSTGR - 7A | Certificate issued to the recipient by the person deducting tax at source. | within 5 days of remitting the amount deducted. | Tax deductor |
GSTR - 8 | Monthly return (statement) for collection of tax at source. | 10th of the next month | E-commerce operator |
GSTR - 9/9A/9C | Annual return | 31st December of the next financial year | Various person (covered in Final) |
GSTR - 10 | Final return | Within 3 months of the date of cancellation or date of order of cancellation, whichever is later | Registered person whose registration has been cancelled |
GSTR - 11 | Return to be filed by a person having UIN ( unique identity number ) w.r.t inward supplies received by him to filed refund of the taxes paid by him on inward supplies. | 28th of the next month |
Person having UIN |
NOTE :-
GSTR - 2 : A detailed return of inward supplies, now suspended.
GSTR - 2A : Auto-generated, dynamic statement of purchases for reconciliation.
GSTR - 2B : Auto-generated, static ITC statement to match with GSTR-3B.
Category – 1: States of Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, the Union Territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands or Lakshadweep.
Category – 2: States of Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, West Bengal, Jharkhand or Odisha, the Union territories of Jammu and Kashmir, Ladakh, Chandigarh or Delhi.
All returns are to be filed online. Returns can be filed using any of the following methods:
GSTN portal (www.gst.gov.in)
Offline utilities provided by GSTN
GST Suvidha Providers (GSPs).
Details to be given in GSTR-1[Rule 59(4)]
The details of outward supplies of goods or services or both furnished in Form GSTR-1 shall include the:
- invoice wise details of all -
- inter-State and intra-State supplies made to the registered persons; and
- inter-State supplies with invoice value more than ₹ 2,50,000 made to the unregistered persons;
- consolidated details of all -
- intra-State supplies made to unregistered persons for each rate of tax; and
- State wise inter-State supplies with invoice value upto ₹ 2,50,000 made to unregistered persons for each rate of tax;
- debit and credit notes, if any, issued during the month for invoices issued previously.
Details to be given in GSTR-1[Rule 59(4)]
The details of outward supplies of goods or services or both furnished using the IFF shall include the -
- invoice wise details of inter-State and intra-State supplies made to the registered persons;
- debit and credit notes, if any, issued during the month for such invoices issued previously.
Challenges in Manual GST Filing
Before automation, businesses faced issues such as:
- Reconciliation mismatches
- Delays in data entry
- Errors in GSTR-1 or GSTR-3B
- Missing deadlines
- Difficulty in ITC tracking
How Zoho Books Simplifies GST Filing
With Zoho Books, GST filing becomes effortless and compliant. Here's how:
✅ GST-Ready Invoicing
Generate invoices with GST automatically applied based on product and customer location (IGST/CGST/SGST). E-invoicing supported.
✅ Return Filing Dashboard
Get a clear view of your filing status, pending invoices, and eligible ITC. Download GSTR-1, GSTR-3B, GSTR-9 reports directly.
✅ Reconciliation with GSTR-2A/2B
Match your purchase data with vendor returns automatically and detect mismatches.
✅ Direct Filing from Zoho Books
Push data directly to the GST portal without switching tabs. One-click filing with OTP authentication.
✅ Real-Time Notifications
Never miss a filing deadline with timely reminders and alerts built into the system.
Filing GSTR-1 and GSTR-3B in Zoho Books
- Go to Reports > GST > GSTR-1 or GSTR-3B
- Review transaction summaries and ITC
- Validate your data
- Push to GSTN or export JSON for manual upload
- Confirm submission via OTP
💡 Kalki helps businesses set this up and train their staff for seamless monthly returns.
Why Choose Kalki – The Innovation Luminary?
We’ve helped 30+ businesses across India, Canada, and France implement Zoho Books with full GST configuration. Our services include:
- Complete Zoho Books setup
- GST field customization
- Invoice & template configuration
- Automated tax reports
- Year-end GSTR-9 filing assistance
- Post-implementation support
In Summary
GST return filing in India forms the backbone of the entire GST framework, enabling the government to monitor tax compliance while allowing businesses to claim their rightful input tax credits. Each registered taxpayer must accurately file these returns within the stipulated deadlines to avoid penalties and maintain their GST registration status. Regular, correct filing not only ensures compliance but also promotes transparency, better cash flow, and smooth business operations under the GST regime.
📞 Need Help with GST Setup or Filing?
Contact Kalki – The Innovation Luminary
📧 connect@kalkillp.com | 📞 +91 9873715752