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GST Returns: Types, Forms, Due Dates & Penalties

GST returns are documents or forms through which businesses report details of their income, sales, purchases, and tax-related transactions. These returns are used by tax authorities to assess and calculate a business’s GST liability. This guide provides an overview of the various types of GST returns, along with their applicable due dates and penalties.

Starting July 2025, taxpayers will no longer be allowed to file monthly or annual GST returns after three years from their original due date. This amendment, introduced under the Finance Act, 2023, affects several returns such as GSTR-1 and GSTR-3B. Taxpayers are advised to reconcile their records and submit any pending returns at the earliest to avoid compliance issues and penalties.

Contents

  • What are GST Returns?

  • Why Filing of GST returns is important?

  • Who Should File GST Returns?

  • What are the various types of GST returns and who is required to file it?

  • Late Filing of GST Returns

  • Interest and Late Fees

  • Frequently Asked Questions

What are GST Returns?

A GST return is a formal document in which a GST-registered taxpayer reports details of income, sales, purchases, and expenses under a specific GSTIN. This return is submitted to the tax authorities, who use the information to assess the taxpayer’s net GST liability.

Under the GST system, a registered dealer is generally required to file returns containing details of:

  • Purchases made

  • Sales conducted

  • Input tax credit claimed on GST paid for purchases

  • Output GST collected on sales

Why Filing of GST returns is important?

For the Taxpayer

  • Ensures compliance with statutory and legal requirements

  • Helps in accurately determining one’s own tax liability as well as that of others

  • Helps in accurately determining one’s own tax liability as well as that of others

  • Helps in accurately determining one’s own tax liability as well as that of others

For the Government

  • Enables effective and efficient scrutiny of relevant cases

  • Acts as a key source of financial and operational data of businesses

  • Provides a foundation for future tax policies and reforms

  • Assists in designing and improving compliance procedures

  • Facilitates systematic collection of information from taxpayers

  • Helps in detecting and preventing tax evasion

Who Should File GST Returns?

Under the GST Act, taxpayers are classified based on their annual turnover, and return filing requirements vary accordingly. The GST return obligations for different categories of businesses are as follows:

  • Businesses with annual turnover exceeding ₹5 crore (or those not opting for the QRMP scheme) are required to file two monthly returns along with one annual return, resulting in a total of 25 returns in a financial year.

  • Businesses with annual turnover up to ₹5 crore may choose the QRMP (Quarterly Return Monthly Payment) scheme. Under this scheme, they file 9 returns annually—4 GSTR-1 returns, 4 GSTR-3B returns, and 1 annual return. Although returns are filed quarterly, tax payments must be made every month.

  • Composition dealers follow a separate return filing process. They are required to submit 5 filings in a year, which include 4 quarterly CMP-08 statements for tax payment and 1 annual GSTR-4 return.

What Are the Different Types of GST Returns and Who Is Required to File Them?

  • GSTR-1 is used to report details of outward supplies of goods and services, including sales invoices and debit/credit notes for a specific tax period. It must be filed by all normal GST-registered taxpayers, including casual taxable persons.

GSTR-1

Who should file:

  • All registered taxpayers except composition dealers, input service distributors (ISD), and persons liable to deduct or collect tax at source.

Due date:

  • Taxpayers with turnover up to ₹5 crore opting for the QRMP scheme: Quarterly (by the 13th of the relevant month)

  • Taxpayers with turnover above ₹5 crore: Monthly (by the 11th of the following month)

GSTR-2 (Suspended)

  • GSTR-2 was intended to capture details of inward supplies (purchases) and was auto-populated from GSTR-2A with editing options. Filing of GSTR-2 has been suspended since September 2017.

GSTR-2A

  • GSTR-2 was intended to capture details of inward supplies (purchases) and was auto-populated from GSTR-2A with editing options. Filing of GSTR-2 has been suspended since September 2017.

Filing requirement:

  • No filing is required as it is system-generated.

GSTR-2B

  • GSTR-2B is a static, view-only statement introduced in August 2020 to provide clarity on eligible input tax credit (ITC). It is generated monthly and made available on the 12th of each month to help taxpayers prepare GSTR-3B accurately.

GSTR-3 (Suspended)

  • GSTR-3 was designed as a consolidated monthly return summarizing outward supplies, inward supplies, ITC claimed, tax liability, and tax paid. It was auto-generated from GSTR-1 and GSTR-2 but has been suspended since September 2017.

GSTR-3B

GSTR-3B is a monthly summary return used to declare GST liability and pay taxes.

Details included:

  • Outward supplies

  • Inward supplies liable to reverse charge

  • Eligible ITC

  • Tax payable and paid

  • TDS/TCS credits

  • Inter-state supplies

Details included:

20th of the following month

Yes, it can be filed even if there are no transactions or tax liability.

Details included:

GSTR-4

20th of the following month

Details included:

  • Summary of outward supplies

  • Tax payable

  • TDS/TCS credit

  • Refund details

Filing frequency:

Filed annually, while CMP-08 is filed quarterly for tax payment.

NIL return:

Yes, NIL GSTR-4 can be filed.

GSTR-5

GSTR-5 is a simplified monthly return for non-resident taxable persons (NRTP).

Details included:

  • Outward supplies

  • Inward supplies

  • Tax, interest, penalty, and late fees

Due date:

Within 20 days after the end of the tax month or within 7 days after the validity of registration expires, whichever is earlier.

NIL return:

Yes, NIL filing is allowed.

GSTR-5A

This return is applicable to non-resident Online Information and Database Access or Retrieval (OIDAR) service providers supplying services to unregistered persons in India.

Due date:

20th of the following month

NIL return:

Mandatory if there are no transactions.

GSTR-6

GSTR-6 is filed by Input Service Distributors (ISD) to distribute input tax credit among branches.

Filing requirement:

Mandatory monthly filing, even if there are no transactions.

Due date:

13th of the following month

NIL return:

Yes, NIL filing is required when applicable.

GSTR-7

GSTR-7 is filed by persons required to deduct TDS under GST.

Who should file:

Government departments, local authorities, government agencies, public sector undertakings, and other notified bodies.

Due date:

10th of the following month

Note:

No return is required if no TDS is deducted during the period.

GSTR-8

GSTR-8 is filed by e-commerce operators for reporting Tax Collected at Source (TCS).

Details included:

  • Outward supplies

  • TCS collected

  • Tax and interest payable/paid

  • Refund details

Due date:

10th of the following month

GSTR-9

GSTR-9 is the annual return for regular taxpayers.

Details included:

  • Purchases and sales

  • ITC availed and reversed

  • Tax paid

  • Demands and refunds

  • HSN-wise summary of supplies

Due date:

31st December of the following financial year

NIL return:

Allowed if there are no transactions, liabilities, ITC claims, or refunds.

GSTR-9A

GSTR-9A is the annual return for composition taxpayers.

Details included:

  • Inward and outward supplies

  • Taxes paid

  • Credit reversed or availed

  • Demands, refunds, and late fees

Due date:

31st December of the following financial year

NIL return:

Permitted if there were no transactions.

GSTR-10

Permitted if there were no transactions.

Who should file:

All taxpayers whose registration is cancelled, except ISD, NRTP, TDS/TCS deductors, and composition taxpayers.

Due date:

Within 3 months from the date of cancellation or cancellation order, whichever is later.

GSTR-11

GSTR-11 is filed by UIN holders (such as foreign embassies and diplomatic missions) to claim GST refunds on inward supplies received in India.

Details included:

  • Inward supplies

  • Refund claimed

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