GST Returns: GST Returns ie. GSTR-3B and GSTR-1 are mandatory to file on monthly or quarterly basis. Submit purchase and sales details and get your GST Returns filed.

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GST Retursns

What is GST Return:

A GST return is a document or file containing the details of all revenue from sales and output GST thereon and all GST Purchases including input GST thereon which a GST Dealer is required to file with the Goods and Services Tax Authorities/Department. We can say that the GST Return includes the details such as Purchases, Sales, Output Tax and Input Tax.

Under GST, a regular taxpayer needs to furnish monthly returns and one annual return. There are separate returns for a taxpayer registered under the composition scheme, non-resident taxpayer, taxpayer registered as an Input Service Distributor, a person liable to deduct or collect the tax (TDS/TCS), a person granted Unique Identification Number. It is important to note that a taxpayer is NOT required to file all the types of returns. In fact, taxpayers are required to file returns depending on the activities they undertake.

The GST Council has however recommended to ease the compliance requirements for small tax payers by allowing taxpayers with annual aggregate turnover up to Rs. 5 Crores to file details of outward supplies in FORM GSTR-1 on a quarterly basis and on monthly basis by taxpayers with annual aggregate turnover greater than Rs. 5 Crores.

How the GST Returns are filed:

All the returns are to be filed online. Returns can be filed using any of the following methods:

  • GSTN portal (www.gst.gov.in )

  • Offline utilities provided by GSTN

  • GST Suvidha Providers (GSPs). If a tax payer is already using the services of an ERP providers such as Tally, SAP, Oracle etc, there is a high likelihood that these ERP providers would provide inbuilt solutions in the existing ERP systems.

Following table lists the various types of returns under GST Law:

Type of Return Description Who Files Due Date
GSTR-1 Statement of Outward supplies of Goods or Services Normal Registered Person 11th of the next month
GSTR-3B Consolidated Monthly Sales, Purchases and GST Payment Details. GST will be paid through this Return. Normal Registered Person 20th of the next month
GSTR-4 Quarterly Return Taxable Person opting for Composition Levy 18th of the month succeeding the quarter
GSTR-5 Monthly return for a non-resident taxpayer Non-resident taxpayer 20th of the month succeeding tax period & within 7 days after expiry of registration
GSTR-5A Monthly return for a person supplying OIDAR services from a place outside India to a non-taxable online recipient Supplier of OIDAR Services 20th of the next month
GSTR-6 Monthly return for an Input Service Distributor (ISD) Input Service Distributor 13th of the next month
GSTR-7 Monthly return for authorities deducting tax at source Tax Deductor 10th of the next month
GSTR-8 Monthly statement for E-Commerce Operator depicting supplies effecting through it. E-Commerce Operator 10th of the next month
GSTR-9 Annual Return Registered Person other than an ISD, TDS / TCS Taxpayer, casual taxable person and Non-resident taxpayer 31st December of next Financial Year
GSTR-9A Simplified Annual Return under Composition Scheme Taxable Person opting for Composition Levy 31st December of next Financial Year
GSTR-10 Final Return Taxable person whose registration has been surrendered or cancelled Within three months of the date of cancellation or date of order of cancellation, whichever is later.
GSTR-11 Details of inward supplies to be furnished by a person having UIN Persons who have been issued a Unique Identity Number(UIN) 28th of the next month

The due dates may be extended by the GST Counsil due to multiple reasons.

Registered persons having aggregate turnover of up to 1.5 Crore rupees in the preceding financial year or the current financial year may furnish GSTR-1 on a quarterly basis (ie. QRMP System). Other Registered persons having aggregate turnover of more than 1.5 Crore rupees shall furnish these returns on a monthly basis.

Revision of Returns:

The mechanism of filing of revised returns for any correction of errors/omissions has been done away with. The rectification of errors/omissions is allowed in the return for subsequent month(s). However, no rectification is allowed after furnishing of the return for the month of September following the end of the financial year to which such details pertain, or furnishing of the relevant annual return, whichever is earlier.

Interest on Late GST Payment:

An interest of 18 percent is levied on the late payment of taxes under the GST regime. The interest would be levied for the days for which tax was not paid after the due date.

Penalty for non-filing of GST Returns:

In case a taxpayer does not file his/her return within the due dates, he/she shall have to pay a late fee of Rs. 200/- i.e. Rs.100/- for CGST and Rs.100/- for SGST per day (up to a maximum of Rs. 5,000/-) from the due date to the date when the returns are actually filed.

From the month of October 2017 onwards, the GST Council has recommended that the amount of late fee payable by a taxpayer whose tax liability for that month is ‘NIL’ is Rs. 20/- per day (Rs. 10/- per day each under CGST & SGST Acts). However, if the tax liability for that month is not ‘NIL’, the amount of late fee is Rs 50/- per day (Rs. 25/- per day each under CGST & SGST Acts).

Let's Clear Your Doubts


What is GST Return?

A GST return is a document or file containing the details of all revenue from sales and output GST thereon and all GST Purchases including input GST thereon which a GST Dealer is required to file with the Goods and Services Tax Authorities/Department. We can say that the GST Return includes the details such as Purchases, Sales, Output Tax and Input Tax.

What are the returns required to be filed for Normal Tax Payer?

Monthly Return in Form GSTR-1 by 1th day of next month and if QRMP schme 13th of the month succeeding the quarter.

Monthly Return in Form GSTR-3B by 20Th day of next month and if QRMP schme 22nd (for X category States) and 24th (for Y category states) of the month succeeding the quarter.

Monthly Return in Form GSTR-9 by 31st December of Next Financial Year

Monthly Return in Form GSTR-3B by 20Th day of next month

What are the returns required to be filed for Composition Dealer?

A quarterly return in Form GSTR-4 by 18th of the month succeeding the quarter and an annual return in Form GSTR-9A by 31st December of next Financial Year.

What is the Final Return and when it should be filed?

A final return is a GST Return to be filed by taxable person whose registration has been surrendered and it should be filed within three months of the date of cancellation or date of order of cancellation, whichever is later.

What is are penalties for non-filing of GST Returns?

From the month of October 2017 onwards, the GST Council has recommended that the amount of late fee payable by a taxpayer whose tax liability for that month is ‘NIL’ is Rs. 20/- per day (Rs. 10/- per day each under CGST & SGST Acts). However, if the tax liability for that month is not ‘NIL’, the amount of late fee is Rs 50/- per day (Rs. 25/- per day each under CGST & SGST Acts).

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Submit Purchase and Sales details and get your GST Returns filed!