Businesses registered under the Goods and Services Tax (GST) regime in India must regularly file GST returns. These returns provide a record of a business’s sales, purchases, tax collected, input tax credit (ITC), and GST payable.
GST return filing is an important compliance requirement. Filing returns on time ensures that businesses remain compliant with tax laws, avoid penalties, and continue claiming eligible Input Tax Credit (ITC).
In this complete guide, we will explain:
- What a GST return is
- Different types of GST return forms
- GST return due dates
- Who needs to file which GST return?
- Penalties for late filing
This article is useful for business owners, startups, professionals, and taxpayers registered under GST in India.
What is a GST Return?
A GST return is a document submitted by a registered taxpayer to the government that contains details of all business transactions related to GST during a specific period.
It acts as an official declaration of the business’s tax liability and helps the government track GST collections.
Information Included in a GST Return
A GST return typically includes the following details:
- Outward Supplies (Sales): Goods or services sold by the business
- Inward Supplies (Purchases): Goods or services purchased by the business
- Input Tax Credit (ITC): GST paid on purchases that can be claimed as credit
- GST Liability: Total GST payable to the government
- Tax Paid: GST amount already paid
The type of GST return that must be filed depends on:
- Type of taxpayer
- Annual turnover of the business
- GST scheme chosen (Regular or Composition Scheme)
Failure to file GST returns on time may result in late fees, interest, penalties, and blocking of further returns.
Types of GST Returns in India
There are several GST returns forms that apply to different categories of taxpayers. Understanding these forms helps businesses comply with GST regulations properly.
- GSTR-1 – Return for Reporting Sales
GSTR-1 is used to report details of all outward supplies (sales) made during the period. It includes invoice-wise details of sales made to registered and unregistered customers.
This return helps buyers claim Input Tax Credit (ITC) based on the invoices reported by the supplier.
GSTR-1 Due Dates
| Turnover | Filing Frequency | Due Date |
| Above ₹5 Crore | Monthly | 13th of the next month |
| Up to ₹5 Crore (QRMP Scheme) | Quarterly | 13th of the month after quarter end |
- GSTR-3B – Summary GST Return
GSTR-3B is a simplified summary return where taxpayers declare:
- Total sales
- Total purchases
- Eligible Input Tax Credit
- GST payable
GST tax payment is made through this return.
GSTR-3B Due Dates
| Filing Type | Due Date |
| Monthly Filing | 20th of the next month |
| Quarterly (QRMP Scheme) | 22nd or 24th of the month after the quarter |
- GSTR-4 – Annual Return for Composition Scheme
Businesses registered under the Composition Scheme must file GSTR-4.
The Composition Scheme is designed 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.
GSTR-4 Due Date
| Return Type | Due Date |
| Annual Return | 30th April of the following financial year |
- GSTR-5 – Return for Non-Resident Taxpayers
Non-resident taxable persons providing goods or services in India must file GSTR-5.
This return includes:
- Details of outward supplies
- Inward supplies
- Credit or debit notes
- GST liability and payment details
GSTR-5 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 (ISD)
Businesses registered as Input Service Distributors (ISD) must file GSTR-6 to report the distribution of Input Tax Credit among their branches or units.
The return includes details of:
- ITC received
- ITC distributed
- Relevant supporting documents
GSTR-6 Due Date
| Return | Due Date |
| Monthly | 13th of the next month |
- GSTR-7 – Return for TDS under GST
Businesses that deduct Tax Deducted at Source (TDS) under GST must file GSTR-7.
The return includes:
- TDS deducted
- TDS paid
- Refund details
GSTR-7 Due Date
| Return | Due Date |
| Monthly | 10th of the next month |
- GSTR-8 – Return for E-commerce Operators
E-commerce operators who collect Tax Collected at Source (TCS) must file GSTR-8.
This return reports:
- Supplies made through the platform
- TCS collected from sellers
GSTR-8 Due Date
| Return | Due Date |
| Monthly | 10th of the next month |
- GSTR-9 – Annual GST Return
GSTR-9 is the annual return that summarizes all GST returns filed during the financial year.
It provides a consolidated overview of:
- Total sales
- Total purchases
- Input Tax Credit claimed
- GST paid during the year
GSTR-9 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.
This return includes details of:
- Stock held on the cancellation date
- Tax payable on the remaining stock
Filing Deadline
| Return | Due Date |
| Final Return | Within 3 months of cancellation |
- CMP-08 – Quarterly Statement for Composition Taxpayers
Taxpayers registered under the Composition Scheme must file CMP-08 every quarter to declare turnover and pay composition tax.
CMP-08 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 movement of goods and claim input tax credit.
ITC-04 Due Dates
| Turnover | Filing Frequency | Due Date |
| Up to ₹5 Crore | Half-yearly | 25th October & 25th April |
| Above ₹5 Crore | Annual | 25th April of the following financial year |
Who Needs to File Which GST Return?
Different categories of taxpayers are required to file different GST returns.
| Taxpayer Type | GST Returns Required |
| 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 |
| Cancelled GST Registration | GSTR-10 |
Penalties for Late Filing of GST Returns
Failing to file GST returns within the due date can lead to penalties and compliance issues.
Interest on Late Payment
- 18% per annum interest on unpaid GST liability.
Late Filing Fees
| Type of Return | Late Fee |
| Regular GST Return | ₹50 per day |
| Nil Return | ₹20 per day |
Additional Penalties
- 10% penalty of tax amount (minimum ₹10,000) for non-payment or underpayment.
- 100% penalty in cases involving tax fraud.
Return Blocking
If a GST return is not filed, the GST portal may block subsequent returns. For example:
- GSTR-1 cannot be filed if GSTR-3B of the previous period is pending.
Conclusion
GST return filing is a critical compliance requirement for businesses registered under GST in India. Each GST return form serves a specific purpose depending on the type of taxpayer and business activity.
Regular returns such as GSTR-1 and GSTR-3B ensure continuous reporting of transactions, while GSTR-9 provides a yearly summary of all GST activities.
By understanding the different types of GST returns and filing them within the prescribed deadlines, businesses can ensure smooth tax 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.
Ushma & Associates – Chartered Accountants
📞 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.
