“5 Easy Steps for GST Registration & GST Return Filing + Due Date Chart”

GST Registration & GST Return Filing: 5 Easy Steps + Due Date Chart (2026)

GST Registration & GST Return Filing is mandatory for most businesses in India once they cross the prescribed turnover limit. Whether you’re freelancer, trader, manufacturer, or service provider, understanding GST compliance helps you avoid penalties and run your business smoothly.

This complete guide explains GST Registration & GST Return Filing in 5 easy steps, along with a GST due date chart, required documents, and expert tips.

What Is GST Registration?

GST Registration is the process by which a business gets registered under the Goods and Services Tax (GST) law. After registration, the business receives a GSTIN (Goods and Services Tax Identification Number), which is required to:

• Collect GST from customers
• Claim Input Tax Credit (ITC)
• File GST return
• Comply with GST laws

Who Should Apply for GST Registration?

GST Registration & GST Return Filing is compulsory for:

• Businesses with turnover above ₹40 Lakh (₹20 Lakh for services)
• E-commerce sellers
• Inter-state suppliers
• Casual taxable persons
• Businesses registered under earlier tax laws
• Exporters and importers

5 Easy Step for GST Registration & GST Return Filing

Step 1: Check GST Eligibility

Before applying, confirm whether your business is liable for GST Registration based on turnover and business type.

GST Registration & GST Filing starts with eligibility assessment.

Step 2: Prepare Required Documents

Document needed for GST Registration & GST Return Filing:

• Pan Card of business/Owner
• Aadhaar Card
• Address proof of business
• Bank account details
• Passport-size photographs

Step 3: Apply for GST Registration Online

Visit the Official GST portal and submit Form GST REG-01

After verification, you will receive

• GSTIN
• GST Registration Certificate

Step 4: Maintain GST Records

Maintain proper records of:

• Sales & Purchases
• Input Tax Credit
• Tax invoices

Step 5: File GST Return on Time

GST Return Filing must be done monthly or quarterly depending on your scheme.

Late filing attracts:

• ₹50 per day penalty
• Interest @18% per annum

GST Return Filing Due Date Chart (2026)

Return Type	Applicability	Due Date
GSTR-1	Outward supplies	11th of month
GSTR-3B	Monthly summary return	20th of next month
GSTR-4	Composition scheme	30th April (Annual)
GSTR-9	Annual return	31st December
GSTR-9C	Audit return	31st December

GST Registration & GST Return Filing deadline must be strictly followed to avoid penalties.

Types of GST Returns Explained

GSTR-1

Details of outward supplies.