Every business that is registered under the Goods and Services Tax (GST) system in India must periodically file GST returns. These returns contain details of a business’s sales, purchases, tax collected, input tax credit claimed, and the tax payable to the government.
GST return filing is one of the most important compliance requirements under the GST law. Filing returns on time helps businesses avoid penalties, maintain compliance with tax regulations, and continue claiming eligible Input Tax Credit (ITC).
In this article, we will explain:
- Meaning of GST Return
- Different GST return forms in India
- GST return due dates
- Which taxpayers need to file which returns
- Penalties for late filing of GST returns
What is a GST Return?
A GST return is a statement that a registered taxpayer submits to the tax authorities containing details of all transactions conducted during a specific tax period.
It helps the government determine how much tax a business must pay and how much Input Tax Credit (ITC) it can claim.
Details Reported in a GST Return
A GST return usually contains the following information:
- Outward Supplies – Goods or services sold during the period
- Inward Supplies – Goods or services purchased by the business
- Input Tax Credit (ITC) – GST paid on purchases that can be adjusted against output tax
- Tax Liability – GST amount payable to the government
- Tax Payment Details – GST already paid during the period
The return that a taxpayer needs to file depends on several factors such as:
- Type of business
- Turnover of the business
- GST scheme chosen (regular scheme or composition scheme)
Failure to file GST returns within the prescribed time can lead to interest, late fees, penalties, and restrictions on filing further returns.
Different Types of GST Returns in India
GST law provides several return forms that apply to different categories of taxpayers. Each return has a specific purpose and due date.
- GSTR-1 – Return for Outward Supplies
GSTR-1 is used to report the details of all sales made by a business during a particular period. It includes invoice-wise information of supplies made to registered as well as unregistered customers.
The data filed in GSTR-1 allows the buyer to claim Input Tax Credit (ITC) on purchases.
Due Dates for Filing GSTR-1
| Turnover of Business | Filing Frequency | Due Date |
| Above ₹5 Crore | Monthly | 13th of the following month |
| Up to ₹5 Crore (QRMP Scheme) | Quarterly | 13th of the month after the quarter |
- GSTR-3B – Summary GST Return
GSTR-3B is a simplified summary return in which taxpayers declare the total figures for:
- Sales made during the period
- Purchases made
- Input Tax Credit available
- GST liability
This is the return through which the actual GST payment is made to the government.
Due Dates for GSTR-3B
| Filing Type | Due Date |
| Monthly filing | 20th of the next month |
| Quarterly filing (QRMP scheme) | 22nd or 24th of the month after the quarter |
- GSTR-4 – Return for Composition Scheme Taxpayers
Taxpayers registered under the Composition Scheme must file GSTR-4.
The Composition Scheme is meant for small businesses with turnover up to ₹1.5 crore, allowing them to pay GST at a fixed rate on turnover instead of regular GST rates.
Due Date
| Return | Due Date |
| Annual Return | 30th April of the following financial year |
- GSTR-5 – Return for Non-Resident Taxable Persons
Non-resident individuals or businesses supplying goods or services in India are required to file GSTR-5.
This return includes information such as:
- Details of outward supplies
- Details of purchases made in India
- Debit and credit notes issued
- Tax liability and tax payment details
Filing Frequency
| Return | Due Date |
| Monthly | 13th of the next month or within 7 days after registration expiry |
- GSTR-6 – Return for Input Service Distributors
Businesses registered as Input Service Distributors (ISD) must submit GSTR-6 every month.
This return reports how input tax credit received at the head office is distributed to various branches or units.
Due Date
| Return | Due Date |
| Monthly | 13th of the following month |
- GSTR-7 – Return for TDS under GST
Organizations that are required to deduct Tax Deducted at Source (TDS) under GST must file GSTR-7.
This return contains:
- Details of TDS deducted
- TDS deposited with the government
- Refund details if applicable
Due Date
| Return | Due Date |
| Monthly | 10th of the following month |
- GSTR-8 – Return for E-commerce Operators
E-commerce platforms that collect Tax Collected at Source (TCS) on behalf of sellers must file GSTR-8.
This return includes details of:
- Supplies made through the e-commerce platform
- TCS collected from sellers
Due Date
| Return | Due Date |
| Monthly | 10th of the following month |
- GSTR-9 – Annual GST Return
GSTR-9 is the annual GST return that summarizes all returns filed during the financial year.
It provides a complete overview of:
- Total outward supplies
- Total inward supplies
- Input Tax Credit claimed
- Tax paid during the year
Due Date
| Return | Due Date |
| Annual Return | 31st December of the following financial year |
- GSTR-10 – Final GST Return
When a taxpayer cancels their GST registration, they must file GSTR-10, also known as the Final Return.
It contains details of:
- Stock held on the date of cancellation
- Tax payable on such stock
Filing Deadline
| Return | Due Date |
| Final Return | Within 3 months from cancellation |
- CMP-08 – Quarterly Statement for Composition Taxpayers
Taxpayers under the Composition Scheme must submit CMP-08 every quarter to declare turnover and pay composition tax.
Due Date
| Return | Due Date |
| Quarterly | 18th of the month following the quarter |
- ITC-04 – Return for Job Work Transactions
Businesses that send goods to job workers must file ITC-04 to report the movement of goods and claim input tax credit.
Due Dates
| Turnover | Filing Frequency | Due Date |
| Up to ₹5 Crore | Half-yearly | 25 October and 25 April |
| Above ₹5 Crore | Annual | 25 April of the following financial year |
Which GST Return Should a Taxpayer File?
The type of GST return required depends on the nature of the taxpayer’s business.
| Type of Taxpayer | GST Returns to be Filed |
| Regular Businesses | GSTR-1, GSTR-3B, GSTR-9 |
| Composition Scheme Taxpayers | CMP-08 and GSTR-4 |
| E-commerce Operators | GSTR-8 |
| TDS Deductors | GSTR-7 |
| Input Service Distributors | GSTR-6 |
| Non-resident Taxpayers | GSTR-5 |
| OIDAR Service Providers | GSTR-5A |
| Taxpayers Cancelling Registration | GSTR-10 |
Penalties for Late Filing of GST Returns
Late filing of GST returns can result in interest, late fees, and other penalties.
Interest on Outstanding Tax
If GST liability is not paid on time, interest at 18% per annum is charged on the unpaid amount.
Late Filing Fee
| Type of Return | Late Fee |
| Regular GST Return | ₹50 per day |
| Nil Return | ₹20 per day |
Additional Penalties
- 10% penalty on tax amount (minimum ₹10,000) for underpayment or non-payment
- 100% penalty in cases involving tax fraud or evasion
Restriction on Filing Further Returns
If a GST return is not filed, the GST portal may block the filing of subsequent returns. For instance, GSTR-1 cannot be filed if GSTR-3B for the previous period is pending.
Conclusion
Filing GST returns correctly and within the due dates is essential for businesses registered under GST in India. Each GST return form serves a specific purpose depending on the type of taxpayer and business activities.
Returns such as GSTR-1 and GSTR-3B are used for regular reporting of transactions, while GSTR-9 provides a yearly summary of GST activities.
By understanding the applicable returns and meeting the deadlines, businesses can ensure smooth compliance and avoid penalties.
Need Help with GST Return Filing?
If you need assistance with GST registration, return filing, compliance, or GST advisory, professional guidance can help ensure accurate and timely filing.
NRI CA SERVICES
📞 Contact: +91-9910075924
Disclaimer: The purpose of this article is to provide a simplified understanding of the subject for individuals who may not be familiar with Indian tax regulations. For any practical application or decision-making, one must carefully review and comply with all relevant provisions under applicable laws, including the Income Tax Act, FEMA, RBI guidelines, the Companies Act, and any other governing regulations.