A GST return is a form that businesses registered under the Goods and Services Tax (GST) law in India must submit for each GSTIN they have. Filing these returns regularly keeps your GSTIN active. The type and frequency of returns you file depend on your taxpayer category, such as regular taxpayers, composition taxable persons, e-commerce operators, and others.
Types of GST returns
- GSTR-1 (Outward Supplies)
- Purpose: Report all sales transactions (invoices, debit/credit notes)
- Frequency:
- Monthly: 11th of every month (turnover > Rs. 5 crore or not in QRMP)
- Quarterly: 13th of the month following the quarter (opted for QRMP)
- GSTR-2A (Inward Supplies, View-Only)
- Purpose: View inward supplies based on supplier’s GSTR-1
- Usage: Reference for accurate ITC claim until August 2020
- GSTR-2B (Inward Supplies, Static View)
- Purpose: Monthly static summary of ITC
- Available: 12th of every month (from August 2020)
- Usage: Claim ITC
- GSTR-3 (Suspended)
- Purpose: Monthly summary of supplies, input tax credit, tax liability
- Status: Suspended since September 2017
- GSTR-3B (Self-Declaration)
- Purpose: Monthly summary of supplies, ITC, tax liability, taxes paid
- Frequency:
- Monthly: 20th of the succeeding month (turnover > Rs. 5 crore or opted out of QRMP)
- Quarterly: 22nd/24th of the month following the quarter (based on State/UT)
- GSTR-4 (Composition Scheme, Annual)
- Purpose: Annual return for composition taxpayers
- Due Date: 30th April of the following year
- Prior to FY 2019-20: Filed quarterly, replaced by CMP-08
- GSTR-5 (Non-Resident Foreign Taxpayers)
- Purpose: Monthly return for non-resident taxpayers
- Due Date: 20th of each month
- GSTR-5A (OIDAR Service Providers)
- Purpose: Summary of taxable supplies and tax payable by OIDAR providers
- Due Date: 20th of each month
- GSTR-6 (Input Service Distributor)
- Purpose: Monthly return for ISD to distribute input tax credit
- Due Date: 13th of each month
- GSTR-7 (TDS Deductors)
- Purpose: Monthly return for TDS details, liability, and refunds
- Due Date: 10th of each month
- GSTR-8 (E-commerce Operators)
- Purpose: Monthly return for TCS details on e-commerce supplies
- Due Date: 10th of each month
- GSTR-9 (Annual Return)
- Purpose: Annual summary of all supplies and ITC
- Due Date: 31st December of the following year
- Exemptions: Composition taxpayers, casual taxable persons, ISD, non-resident taxable persons, TDS payers under section 51
- GSTR-9C (Reconciliation Statement)
- Purpose: Reconciliation between books of accounts and GSTR-9
- Due Date: 31st December if turnover > Rs. 5 crore
- GSTR-10 (Final Return)
- Purpose: Final return for cancelled/surrendered registrations
- Due Date: Within 3 months of cancellation
- GSTR-11 (UIN Holders)
- Purpose: Return for refund claims by UIN holders (foreign diplomatic missions)
- Contents: Details of inward supplies and refund claimed
Keep in Mind
- Must File Even if No Sales: You have to submit GST returns regularly, even if you didn’t make any sales or transactions.
- Penalties for Late Filing: If you file your returns late, you’ll have to pay fines and extra charges.
- One After Another: You can’t file the current month’s return if you haven’t filed the previous ones.
- Interest on Late Payments: If you owe any taxes and pay late, you’ll be charged 18% interest per year on the overdue amount.
- Daily Late Fee: For each day you’re late, there’s a fee of Rs. 200 (Rs. 100 under CGST and Rs. 100 under SGST), but it won’t exceed Rs. 5,000 overall for each tax law (CGST and SGST).
- Yearly Return Late Fee: If you file your annual returns (GSTR-9/9C) late, you’ll pay a fee of 0.25% of your turnover.
These rules are important to follow to avoid extra costs and complications with your GST filings.
Read about GST Rates in India
FAQ's
Filing GST returns regularly keeps your GSTIN active and compliant with GST laws.
The type and frequency of GST returns depend on your taxpayer category, such as regular taxpayers, composition taxable persons, e-commerce operators, and others.
Yes, late filing incurs penalties and fines. For instance, a daily late fee of Rs. 200 (Rs. 100 under CGST and Rs. 100 under SGST) up to a maximum of Rs. 5,000 per tax law.
You cannot file the current month's return if you haven't filed the previous ones.
GSTR-10, the final return for cancelled/surrendered registrations, must be filed within 3 months of cancellation.