When is GST Return Filing Required?
- Year-end financial reporting
- Bank funding or loan requirements
- Internal control and management review
- Periodic verification for large inventory-based businesses
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GST RETURN FILING
A GST return is a statement furnished by a registered person under the GST law containing details of: • Outward supplies (sales) • Inward supplies (purchases) • Input Tax Credit (ITC) • Tax payable, paid and refund claimed Returns are filed electronically on the GST Common Portal as per Sections 37 to 48 of the CGST Act, 2017.
TYPES OF GST RETURNS
| S. No. | Return | Purpose | Filed By | Frequency | Contains | Use |
|---|---|---|---|---|---|---|
| 1 | GSTR-1 | Details of outward supplies (sales) | Regular taxpayers | Monthly / Quarterly (QRMP) | • Invoice-wise sales • Debit/Credit notes | – |
| 2 | GSTR-2A (Auto-generated) | Purchase details for recipient | Not filed by taxpayer | – | Generated from supplier’s GSTR-1 | ITC reconciliation |
| 3 | GSTR-2B (Auto-generated) | Static ITC statement | Not filed by taxpayer | – | – | Eligible & ineligible ITC for GSTR-3B |
| 4 | GSTR-3B | Summary return & tax payment | Regular taxpayers | Monthly / Quarterly | • Total sales • ITC claimed • Tax payable & paid | – |
| 5 | GSTR-4 | Return for Composition Scheme | Composition taxpayers | Annually | Turnover & tax paid at fixed rate | – |
| 6 | GSTR-5 | Return for Non-Resident taxable persons | Non-resident taxpayers | Monthly | – | – |
| 7 | GSTR-6 | Return for Input Service Distributors (ISD) | ISD registered entities | Monthly | ITC distribution details | – |
| 8 | GSTR-7 | TDS under GST | Persons required to deduct TDS | Monthly | TDS deducted & paid | – |
| 9 | GSTR-8 | TCS by e-commerce operator | E-commerce operators | Monthly | TCS collected | – |
| 10 | GSTR-9 | Annual return | Regular taxpayers | Annually | Consolidated annual sales, purchases & tax | – |
| 11 | GSTR-9A | Annual return for Composition Scheme | Composition taxpayers | Annually | – | – |
| 12 | GSTR-9C | GST Audit reconciliation statement | Taxpayers above prescribed turnover limit | – | Reconciliation between GST & audited financials | – |
| 13 | GSTR-10 | Final return | Taxpayers cancelling GST registration | One-time | – | – |
| 14 | GSTR-11 | Return for UIN holders | Embassies, UN bodies, etc. | – | Refund claims of GST paid | – |
GST RETURN DUE DATES
| Return | Purpose | Frequency | Due Date |
| GSTR-1 | Sales details | Monthly | 11th of next month |
| Quarterly (QRMP) | 13th of month after quarter | ||
| GSTR-3B | Summary & tax payment | Monthly | 20th of next month |
| Quarterly (QRMP) | 22nd / 24th (state-wise) | ||
| GSTR-9 | Annual return | Annually | 31st December of next FY |
| GSTR-9C | Audit reconciliation | Annually | 31st December (if applicable) |
For Composition Taxpayers
| Return | Purpose | Frequency | Due Date |
| CMP-08 | Tax payment statement | Quarterly | 18th of month after quarter |
| GSTR-4 | Annual return | Annually | 30th April of next FY |
REGULAR VS COMPOSITION SCHEME
| Basis | Regular Scheme | Composition Scheme |
|---|---|---|
| Tax Rates | Normal GST rates (0%, 5%, 12%, 18%, 28%) | Fixed low rate (1% / 5% / 6%) |
| ITC Claim | Allowed | Not allowed |
| GST on Invoice | Shown separately | Not shown |
| Interstate Sales | Allowed | Not allowed |
| Return Filing | Monthly / Quarterly | Mostly Annual |
| Compliance | High | Low |
| Suitable for | Medium & Large Businesses | Small Businesses |
| Annual Turnover Limit | No limit | Up to ₹1.5 crore (₹75 lakh for special states) |
FREQUENTLY ASKED QUESTIONS (FAQs)
A GST return is a statement furnished by a registered person to the GST authorities containing details of outward supplies, inward supplies, Input Tax Credit (ITC), tax payable, tax paid and refunds claimed during a tax period.
GST return filing is important because it:
• Ensures tax compliance
• Enables seamless flow of ITC
• Helps government track tax collection
• Avoids penalties, interest and cancellation of registration
A regular taxpayer files:
• GSTR-1 – Details of outward supplies
• GSTR-3B – Summary return and tax payment
• GSTR-9 – Annual return
GSTR-1 reports sales details, whereas GSTR-3B is used for tax payment.
GSTR-1 does not involve tax payment, but GSTR-3B does.
GSTR-2B is a static, auto-generated statement showing eligible and ineligible ITC available to a taxpayer for a particular period. ITC can be claimed only if it appears in GSTR-2B.
The supplier files GSTR-1 → recipient’s GSTR-2B is generated → ITC eligibility is checked under Section 16 → ITC is claimed in GSTR-3B → credit reflects in Electronic Credit Ledger.
The Composition Scheme is a simplified scheme for small taxpayers under Section 10 of the CGST Act, where tax is paid at fixed concessional rates without availing ITC.
A composition taxpayer files:
• CMP-08 – Quarterly statement-cum-challan
• GSTR-4 – Annual return
A composition dealer cannot:
• Claim ITC
• Make inter-state outward supplies
• Collect GST from customers
• Supply through e-commerce operators liable to TCS
The QRMP (Quarterly Return Monthly Payment) scheme allows taxpayers with turnover up to ₹5 crore to file GSTR-1 and GSTR-3B quarterly while paying tax monthly.
• GSTR-1 (Monthly): 11th of next month
• GSTR-3B (Monthly): 20th of next month
• CMP-08: 18th of month after quarter
• GSTR-4: 30th April of next financial year
Late fee is charged under Section 47 at:
₹50 per day (₹20 per day for NIL return). Subject to prescribed maximum limits.
Interest at 18% per annum is payable under Section 50 for delayed payment of GST.
GSTR-9 is an annual return consolidating details of outward supplies, inward supplies, ITC and tax paid during the financial year.
GSTR-9C is a reconciliation statement reconciling GST returns with audited financial statements, applicable to specified taxpayers.
GSTR-10 is a final return to be filed by a taxpayer whose GST registration has been cancelled.
Non-filing may lead to:
• Late fees and interest
• Blocking of e-way bill generation
• Cancellation of GST registration
• Legal action by tax authorities
Sales recorded → GSTR-1 filed → GSTR-2B generated → ITC reconciled → GSTR-3B filed → Tax paid → Annual return (GSTR-9).