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.

File Your GST Return

₹499 onward

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.

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What is a GST Return?

A GST return is a document that contains information about your sales, purchases, sales tax (output tax), and purchases tax (input tax). After filing GST returns, you must pay the resulting tax liability (money owed to the government).

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.
GST Registration in Uttar Pradesh

Type of GST Return

Regular Businesses:

GST ReturnsPurpose
GSTR1Tax 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.
GSTR3bTemporary 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. 
GSTR9Annual combined tax return (It details the taxpayer’s income and expenses. These are then regrouped based on the tax payer’s monthly returns).
GSTR9CAudit 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 ReturnsPurpose
GSTR4Quarterly 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).
GSTR9AAnnual 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 ReturnsPurpose
GSTR5Variable 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).
GSTR6Monthly 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).
GSTR7Monthly 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).
GSTR8Monthly 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).
GSTR9BAnnual return form that has to be filed by ecommerce operators who collect tax at the source.
GSTR10Final 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).
GSTR11Variable 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 ReturnsPurpose
GSTR2AAn 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.
GSTR2BGSTR 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.
GSTR4AQuarterly 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 ReturnsPurpose
GSTR3ATax 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 FIling 

Sr. No.Taxpayer CategoryCertification
1Turnover less than 2 Crore – Annual Return in GSTR-9 is optionalNot Required
2Turnover less than Rs. 5 CroreSelf Certification
3Turnover above Rs. 5 CroreCA Certification

GST Return filing Monthly Subscription

GST Return Filing Fee

For 0 - 5 Invoice

₹499/-

GST Return Filing Fee

Upto 20 Invoice

₹999/-

GST Return Filing Fee

Upto 50 Invoice

₹2,299/-

GST Return Filing Fee

Upto 100 Invoice

₹4,499/-

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.TurnoverLate Fee
1NIL Tax LiabilityCapped at Rs 500/- (Rs 250 CGST + Rs 250 SGST)
2Turnover in the previous year is up to Rs 1.5 CroresCapped at Rs 2000/- (1000 CGST + 1000 SGST);
3Turnover in the previous year is more than Rs 1.5 Crores but up to Rs. 5 CroresCapped at Rs 5000/- (2500 CGST + 2500 SGST);
4Turnover in the previous year exceeded Rs 5 CroresCapped 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 FormDescriptionFrequencyDue Date
GSTR-1Details of outward supplies of taxable goods and/or services affected.Monthly11th 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-3BSummary 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-08Statement-cum-challan to make a tax payment by a taxpayer registered under the composition scheme under Section 10 of the CGST Act.Quarterly18th of the month succeeding the quarter.
GSTR-4Return for a taxpayer registered under the composition scheme under Section 10 of the CGST Act.Annually30th of the month succeeding a financial year.
GSTR-5Return to be filed by a non-resident taxable person.Monthly20th of the next month.
GSTR-5AReturn to be filed by non-resident OIDAR service providers.Monthly20th of the next month.
GSTR-6Return for an input service distributor to distribute the eligible input tax credit to its branches.Monthly13th of the next month.
GSTR-7Return to be filed by registered persons deducting tax at source (TDS).Monthly10th of the next month.
GSTR-8Return to be filed by e-commerce operators containing details of supplies effected and the amount of tax collected at source by them.Monthly10th of the next month.
GSTR-9Annual return by a regular taxpayer.Annually31st December of the next financial year.
GSTR-9CSelf-certified reconciliation statement.Annually31st December of the next financial year.
GSTR-10Final 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-11Details of inward supplies to be furnished by a person having UIN and claiming a refundMonthly28th of the month following the month for which statement is filed.

FAQs on GST Return Filing

What is GST return filing?

GST return filing in India is a mandatory process where businesses registered under the Goods and Services Tax (GST) must report their sales, purchases, and tax liabilities to the government. It involves submitting various GST forms containing transaction details.

How often do I need to file GST returns in India?

The frequency of GST return filing in India depends on your business type. Regular taxpayers typically file monthly returns, while composition scheme taxpayers file quarterly returns. However, certain businesses also need to file annual returns.

What are the consequences of not filing GST returns on time?

Failing to file GST returns on time can lead to penalties and interest charges. It may also result in your GST registration being canceled, which would make your business liable for legal actions.

How to file gst return?

To file GST returns online in India, you need to visit the GST portal or you can seek a assitance of us. To file your GST Return discuss with our tax experts on +91 9818209246

Can I revise a filed GST return in India?

Yes, you can revise a filed GST return in India. If you discover any errors or omissions in your original return, you can file a revised return to correct them. However, there are specific time limits within which you can make revisions, so it’s essential to adhere to those guidelines.

What are the due dates for filing GST returns in India?

The due dates for filing GST returns in India vary depending on the type of return and your taxpayer category. Generally, GSTR-3B is due by the 20th of the following month, GSTR-1 is due by the 11th of the next month, and GSTR-9 (annual return) is due by the end of December.

Can I claim input tax credit through GST return filing?

Yes, you can claim input tax credit (ITC) through GST return filing. When you file your returns, you can offset the GST you’ve paid on purchases against the GST you’ve collected on sales, resulting in a reduction in your tax liability.

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