GST Return Filing
All GST registered businesses have to file monthly or quarterly GST returns and an annual GST return based on the type of business. GST Return Filing is mandatory in nature and non – filing will attract penalty and may result of GST Cancellation also. Simplify the GST return filing process for your small business with our comprehensive guide. Stay compliant with India’s GST regulations effortlessly.
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- Submit Invoice Before 11th of every month
- Make Payment
- Our Team will file your Return
GST Return Filing: Overview
Depending on the category, a GST registered taxpayer must file various returns at the GSTN Portal. The GST prescribes 22 different forms of GST returns, only 11 of which are now functioning. The due dates are subject to change without notice; please see gst.gov.in for the most up-to-date information. If the taxpayer’s turnover in the previous financial year was less than Rs 5 crore, the tax filing frequency might also be quarterly.
What is a GST Return?
A GST Return is a detailed statement that records all of a person’s financial transactions under GST, including revenues and expenditures. Every GSTIN holder is required to submit this information to the tax authorities in order for them to accurately calculate their net tax liability.
The GST return filing includes several critical elements:
- Purchases: It keeps detailed records of the taxpayer’s purchases.
- Sales: It provides a detailed record of the taxpayer’s sales activities.
- Output GST (On Sales): It records the GST levied on the taxpayer’s sales.
- Input Tax Credit (GST Paid on Purchases): It shows the GST paid on purchases, which can be deducted from the GST owed on sales.
Who should file GST return?
All business owners and dealers who have registered under the GST system must file GST returns according to the nature of their business or transactions.
- Regular Businesses.
- Businesses registered under the Composition Scheme.
- Other types of business owners and dealers.
- Amendments.
- Auto-drafted Returns.
- Tax Notice.
Type of GST Return
Regular Businesses:
| GST Returns | Purpose |
| GSTR1 | Tax return for outward supplies made (contains the details of interstate as well as intrastate B2B and B2C sales including purchases under reverse charge and inter state stock transfers made during the tax period). If Form GSTR-1 is filed late (post the due date), the late fee will be auto-populated and collected in the next open return in Form GSTR-3B. From January 1, 2022, taxpayers will not be permitted to file Form GSTR-1 if they have not filed Form GSTR-3B in the preceding month. |
| GSTR3b | Temporary consolidated summary return of inward and outward supplies that the Government of India has introduced as a relaxation for businesses that have recently transitioned to GST. Hence, in the months of July and August 2017, the tax payments will be based on a simple return called the GSTR-3B instead. |
| GSTR9 | Annual combined tax return (It details the taxpayer’s income and expenses. These are then regrouped based on the tax payer’s monthly returns). |
| GSTR9C | Audit form that needs to be filed by every taxpayer who is liable to get their annual reports audited when their aggregate turnover exceeds Rs. 2 crores in a financial year. |
Businesses registered under the Composition Scheme
| GST Returns | Purpose |
| GSTR4 | Quarterly return for compounding vendors (It contains the total value of supply made during the period covered by the return, along with the details of the tax paid at the compounding rate (not more than 1% of aggregate turnover) for the period along with invoice-wise details for inward supplies if they are either imports or purchased from normal taxpayers). |
| GSTR9A | Annual composition return form that has to be filed by every taxpayer who is enrolled in the composition scheme. |
Other types of business owners and dealers
| GST Returns | Purpose |
| GSTR5 | Variable return for Non-resident foreign taxpayers (It contains the details of the taxpayer, period of return and invoice details of all goods and services sold and purchased (this also includes imports) by the tax payer on Indian soil for the registered period/month). |
| GSTR6 | Monthly return for ISDs (This return contains the details of the taxpayer’s basic information (name, GSTIN, etc), period to which the return pertains, invoice-level supply details from the GSTR-1 of counter-parties, invoice details, including the GSTIN of the taxpayer receiving the credit, separate ISD ledger containing the opening ITC balance for the period, credit for ITC services received, debit for ITC reversed or distributed, and closing balance). |
| GSTR7 | Monthly return for TDS transactions (This return contains the taxpayer’s basic information (name, GSTIN, etc), period to which the return pertains, supplier’s GSTIN, invoices against which the tax has been deducted (categorized under the major tax heads – SGST, CGST, and IGST), and details of any other payments such as interests and penalties). |
| GSTR8 | Monthly return for ecommerce operators (It contains the taxpayer’s basic information (name, GSTIN, etc), the period to which the return pertains, details of supplies made to customers through the e-commerce portal by both registered taxable persons and unregistered persons, customers’ basic information (whether or not they are registered taxpayers), the amount of tax collected at source, tax payable, and tax paid). |
| GSTR9B | Annual return form that has to be filed by ecommerce operators who collect tax at the source. |
| GSTR10 | Final GST return before cancelling GST registration (This final return is to be filed when terminating business activities permanently/cancelling GST registration. It will contain the details of all supplies, liabilities, tax collected, tax payable, etc). |
| GSTR11 | Variable tax return for taxpayers with UIN (It contains the details of purchases made by foreign embassies and diplomatic missions for self consumption during a particular month). |
Auto-drafted Returns
| GST Returns | Purpose |
| GSTR2A | An auto drafted tax return for purchases and inward supplies made by a taxpayer that is automatically compiled by the GSTN based on the information present within the GSTR-1 of his/her suppliers. |
| GSTR2B | GSTR 2B is an auto-drafted document that will act as an Input Tax Credit (ITC) statement for taxpayers. The GST Council states that GSTR 2B will help in cutting down the time taken to file returns, minimise errors, ease reconciliation and simplify compliance. |
| GSTR4A | Quarterly purchase-related tax return for composition dealers. It’s automatically generated by the GSTN portal based on the information furnished in the GSTR-1, GSTR-5, and GSTR-7 of your suppliers. |
Tax Notice
| GST Returns | Purpose |
| GSTR3A | Tax notice issued by the tax authority to a defaulter who has failed to file monthly GST returns on time. |
GSTR -9 (Annual Return Filing)
GSTR 9 applies to a certain class of Taxpayers and is an annual return filed by the taxpayer at GSTN by the due date for the respective financial year. The GST Annual Return is a summary of all taxpayers’ monthly or quarterly returns, such as GSTR-1 and GSTR-3B. The GSTR-9 provides taxpayers with a final opportunity to reconcile their tax filings for a particular financial year and take corrective action. The following are the eligibility and certification requirements for the Annual GST Return Filing or GSTR-9 FIlingÂ
| Sr. No. | Taxpayer Category | Certification |
| 1 | Turnover less than 2 Crore – Annual Return in GSTR-9 is optional | Not Required |
| 2 | Turnover less than Rs. 5 Crore | Self Certification |
| 3 | Turnover above Rs. 5 Crore | CA Certification |
GST Return filing Monthly Subscription
GST Return Filing Fee
For 0 - 5 Invoice
₹499/-
- GSTR 1 / IFF Filing
- GSTR 3B Filing
- GSTR 2A and 2B Reconciliation
GST Return Filing Fee
Upto 20 Invoice
₹999/-
- GSTR 1 / IFF Filing
- GSTR 3B Filing
- GSTR 2A and 2B Reconciliation
GST Return Filing Fee
Upto 50 Invoice
₹2,299/-
- GSTR 1 / IFF Filing
- GSTR 3B Filing
- GSTR 2A and 2B Reconciliation
GST Return Filing Fee
Upto 100 Invoice
₹4,499/-
- GSTR 1 / IFF Filing
- GSTR 3B Filing
- GSTR 2A and 2B Reconciliation
Late fee on Delay in Filing of GSTR-1 and GSTR-3B:
To ensure free flow of credit in the tax system, the taxpayer is expected to file the required GST Returns by the due dates. However, late filing of GST returns is allowed but subject to a late fee. The late fees for NIL GST returns is Rs. 20 per day of delay, and the late fee for Non-NIL GST filings is Rs. 50 per day. To reduce the burden of recurring late penalties on small taxpayers, there is an upper limit on late fees.
| Sr. No. | Turnover | Late Fee |
| 1 | NIL Tax Liability | Capped at Rs 500/- (Rs 250 CGST + Rs 250 SGST) |
| 2 | Turnover in the previous year is up to Rs 1.5 Crores | Capped at Rs 2000/- (1000 CGST + 1000 SGST); |
| 3 | Turnover in the previous year is more than Rs 1.5 Crores but up to Rs. 5 Crores | Capped at Rs 5000/- (2500 CGST + 2500 SGST); |
| 4 | Turnover in the previous year exceeded Rs 5 Crores | Capped at Rs 10000/- (5000 CGST+ 5000 SGST); |
Interest on Delay in payment of GST
The GST is the main source of revenue for the states and the union of India. The taxes are needed to be paid monthly, and any delay in payment of the GST to the credit of the Government of India imposes interest at the rate of 18%.
GST Return Due Dates
| Return Form | Description | Frequency | Due Date |
| GSTR-1 | Details of outward supplies of taxable goods and/or services affected. | Monthly | 11th of the next month. |
| IFF (Optional by taxpayers under the QRMP scheme) | Details of B2B supplies of taxable goods and/or services affected. | Monthly (for the first two months of the quarter) | 13th of the next month. |
| GSTR-3B | Summary return of outward supplies and input tax credit claimed, along with payment of tax by the taxpayer. | Monthly Quarterly (For taxpayers under the QRMP scheme) | 20th of the next month. 22nd or 24th of the month succeeding the quarter*** (for QRMP) |
| CMP-08 | Statement-cum-challan to make a tax payment by a taxpayer registered under the composition scheme under Section 10 of the CGST Act. | Quarterly | 18th of the month succeeding the quarter. |
| GSTR-4 | Return for a taxpayer registered under the composition scheme under Section 10 of the CGST Act. | Annually | 30th of the month succeeding a financial year. |
| GSTR-5 | Return to be filed by a non-resident taxable person. | Monthly | 20th of the next month. |
| GSTR-5A | Return to be filed by non-resident OIDAR service providers. | Monthly | 20th of the next month. |
| GSTR-6 | Return for an input service distributor to distribute the eligible input tax credit to its branches. | Monthly | 13th of the next month. |
| GSTR-7 | Return to be filed by registered persons deducting tax at source (TDS). | Monthly | 10th of the next month. |
| GSTR-8 | Return to be filed by e-commerce operators containing details of supplies effected and the amount of tax collected at source by them. | Monthly | 10th of the next month. |
| GSTR-9 | Annual return by a regular taxpayer. | Annually | 31st December of the next financial year. |
| GSTR-9C | Self-certified reconciliation statement. | Annually | 31st December of the next financial year. |
| GSTR-10 | Final return to be filed by a taxpayer whose GST registration is cancelled. | Once, when the GST registration is cancelled or surrendered. | Within three months of the date of cancellation or date of cancellation order, whichever is later. |
| GSTR-11 | Details of inward supplies to be furnished by a person having UIN and claiming a refund | Monthly | 28th of the month following the month for which statement is filed. |
FAQs on GST Return Filing
GST return filing is the process of submitting details of sales, purchases, and tax collected under the Goods and Services Tax (GST) regime. Registered taxpayers are required to file returns periodically to report their tax liabilities and claim input tax credits.
Every registered taxable person under GST must file returns, including:
- Regular taxpayers
- Composition scheme taxpayers
- Non-resident taxable persons
- E-commerce operators
Even if there are no business transactions during a period, a Nil return must be filed.
The main types of GST returns include:
- GSTR-1: Details of outward supplies (sales).
- GSTR-2: Details of inward supplies (purchases) – currently suspended.
- GSTR-3B: Summary return for tax liability.
- GSTR-5: For non-resident taxable persons.
- GSTR-7: For tax deductors at source (TDS).
- GSTR-8: For e-commerce operators collecting TCS.
The due dates for filing GST returns are as follows:
| Return Form | Description | Due Date |
|---|---|---|
| GSTR-1 | Sales: Outward supplies | 11th day of the succeeding month |
| GSTR-3B | Summary return after finalization | 20th day of the succeeding month |
| GSTR-5 | Non-resident taxable persons | 7 days after the registration period ends |
| GSTR-7 | TDS return | 10th day of the succeeding month |
If you miss the due date for filing your GST return, you may incur penalties and interest on late payments. The penalty can be up to ₹10,000 or 10% of the tax due, whichever is higher.
Yes, you can amend your filed returns in subsequent periods. However, certain details can only be amended within specific timeframes as per GST rules.
A Nil return is filed when a registered taxpayer has no sales or purchases during a particular tax period. It is mandatory to file a Nil return if no transactions occurred.
