Types of GST Return: Complete Guide with Due Dates

What is a GST Return?

A GST return is a document that contains details of a taxpayer’s income, sales, purchases and tax payable under the Goods and Services Tax framework. It forms the backbone of GST compliance in India, ensuring that businesses declare their tax liabilities accurately and claim input tax credit (ITC) correctly.

Filing GST returns on time helps avoid penalties and keeps a business compliant with the law. These returns also enable the government to track transactions and maintain transparency in the taxation system.

Also Read: What is GST in India? Indirect Tax Law Explained Simply

Who Should File GST Returns?

Every registered business entity under GST is required to file GST returns, though the type and frequency of return vary. Regular taxpayers must file monthly/quarterly and annual returns, while those registered under the Composition Scheme submit quarterly returns through CMP-08.

Non-resident taxpayers, tax deducted at source (TDS) deductors, e-commerce operators and Input Service Distributors (ISDs) also fall under gst compliance in India. It is essential for all such taxpayers to understand their obligations to ensure timely filing and avoid penalties.

Types of GST Return Forms in India

GSTR-1: Outward Supplies Details

GSTR-1 is used to report details of outward supplies of goods and services. It includes information on invoices, debit notes and credit notes issued during a tax period. This return is filed either monthly or quarterly depending on turnover.

GSTR-3B: Summary Return and Payment

GSTR-3B is a self-declared summary return filed monthly. It contains details of sales, input tax credit claimed and the net tax payable. It is crucial for the payment of tax liabilities under GST.

GSTR-4: Composition Scheme Return

GSTR-4 is filed annually by taxpayers registered under the Composition Scheme. It summarises turnover, inward and outward supplies and tax payable under the scheme.

GSTR-5: Non-Resident Taxpayer Return

Non-resident foreign taxpayers registered under GST file GSTR-5. It includes details of inward and outward supplies and tax payable.

GSTR-5A: ISD Return

GSTR-5A is filed by providers of Online Information and Database Access or Retrieval (OIDAR) services from outside India to unregistered persons in India.

GSTR-6: Input Tax Credit Return (ISD)

GSTR-6 is filed by Input Service Distributors (ISDs). It contains details of input tax credit received and distributed among branches.

GSTR-7: TDS Deductor Return

GSTR-7 is filed by entities required to deduct tax at source under GST. It provides details of TDS deducted and deposited with the government.

GSTR-8: E-commerce Operator Return

GSTR-8 is filed by e-commerce operators required to collect tax at source (TCS). It provides details of supplies made through the platform and the tax collected.

GSTR-9 & GSTR-9A: Annual Returns

GSTR-9 is the annual return filed by regular taxpayers, while GSTR-9A is for those under the Composition Scheme. These returns consolidate information of the entire financial year.

GSTR-10: Final Return

GSTR-10 is filed by taxpayers whose GST registration has been cancelled or surrendered. It provides a final statement of liabilities.

GSTR-11: Refund Claim Return

GSTR-11 is filed by persons having a Unique Identification Number (UIN) to claim refunds of taxes paid on purchases.

CMP-08: Composition Levy Return

CMP-08 is filed quarterly by Composition Scheme taxpayers. It contains details of turnover, supplies and tax payable.

ITC-04: Inter-State B2C Supplies Refund Claim

ITC-04 is filed by manufacturers who send goods to job workers. It tracks the movement of goods to ensure proper ITC claim.

Also Read: Different Types of GST in India Explained with Examples

GST Return Filing Due Dates in India

GST return filing due dates depend on the type of taxpayer and the return form. Regular taxpayers usually file GSTR-1 and GSTR-3B monthly, while Composition Scheme taxpayers file CMP-08 quarterly. Annual returns such as GSTR-9 are due by 31 December of the following financial year.

Non-resident taxpayers, TDS deductors and e-commerce operators have their own due dates as prescribed by GST regulations. Adhering to these timelines is essential to avoid penalties and ensure smooth claim of input tax credits.

Interest and Late Fee on Late GST Return Filing

If GST returns are filed late, businesses are liable to pay interest and late fees. Interest is charged at 18% per annum on outstanding tax liability. The late fee is typically ₹50 per day (₹25 each for CGST and SGST) with a maximum cap, while nil returns attract a reduced late fee of ₹20 per day. Frequent delays not only increase costs but can also block input tax credit claims, affecting cash flow.

Monthly vs Quarterly GST Return Filing: What You Need to Know

Taxpayers with an aggregate annual turnover exceeding ₹5 crore must file GST returns monthly. Those with an aggregate annual turnover up to ₹5 crore can opt for the Quarterly Return Monthly Payment (QRMP) scheme.

Under QRMP, taxpayers file returns quarterly but pay taxes monthly, thereby reducing compliance burden. Choosing the correct filing frequency helps maintain compliance and improves working capital management.

Tips for Effective GST Compliance in India

• Reconcile sales and purchase data regularly to avoid mismatches.
• Maintain proper records of invoices and supporting documents.
• Use GST software for error-free filing and timely reminders.
• File returns within due dates to avoid penalties and blocked ITC.
• Consult tax professionals for guidance on complex compliance matters.

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FAQs

Q.1. What documents are required to file different GST returns?

A. Documents typically include sales invoices, debit notes, credit notes, purchase records and challans for tax payments.

Q.2. Can I file a nil GST return?

A. Yes, nil GST returns can be filed when there are no transactions during the tax period, but filing remains mandatory.

Q.3. How can I correct errors in already filed GST returns?

A. Errors can be rectified in subsequent return periods by making amendments in the relevant sections.

Q.4. What happens if a GST return is not filed for consecutive months?

A. Failure to file returns consecutively can lead to penalties, late fees and even cancellation of GST registration.

Q.5. Can input tax credit be claimed if GST returns are delayed?

A. Input tax credit can only be claimed when returns are filed within prescribed timelines and delays may lead to denial of ITC.

Q.6. Are there different filing requirements for GST in different Indian states?

A. No, GST is a unified tax across India, so filing requirements are uniform, though state-specific compliances may exist for SGST.

Disclaimer:

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