Types of GST returns in India
There are 13 different GST return forms, each tailored to specific business types and activities. The returns you need to file depend on your turnover, registration status, and nature of operations. Here's an overview of each:
- GSTR 1: Outward Supplies Return
Filed monthly, this return captures all outward supplies (sales) of goods and services. It reflects invoice-level details and helps the government track your sales and tax liability across CGST, SGST, and IGST categories.
- GSTR 3B: Monthly Summary Return
A monthly summary return that reports total outward and inward supplies, helps determine tax liability, and facilitates direct tax payment. It’s the primary return for regular taxpayers to stay GST-compliant.
- GSTR 4: Return for Composition Scheme
Applicable to businesses under the composition scheme, this quarterly return uses a simplified fixed tax rate model, easing compliance for small businesses with annual turnover up to Rs. 1.5 crore.
- GSTR 5: Return for Non-Resident Taxable Persons
Filed by non-resident foreign businesses making taxable supplies in India, this return ensures proper tax reporting and compliance for cross-border service or goods providers.
- GSTR 5B: Return for OIDAR Service Providers
For online information and database access or retrieval (OIDAR) service providers from outside India supplying services to Indian recipients. It ensures cross-border e-services are taxed and reported correctly.
- GSTR 6: Input Service Distributor Return
Filed monthly by Input Service Distributors, this return contains details of input tax credit (ITC) received and distributed among different units or branches of the same organisation.
- GSTR 7: Return for TDS Deductors
Mandatory for entities deducting tax at source (TDS) under GST, this monthly return captures deductions made and payments deposited, ensuring proper tracking of tax withheld.
- GSTR 8: E-commerce Operator Return
E-commerce operators must file this return monthly to report supplies made through their platforms and the tax collected at source (TCS), ensuring transparency in online transactions.
- GSTR 9 and GSTR 9A: Annual Returns
These returns provide a yearly summary of GST filings. GSTR 9 is for regular taxpayers, while GSTR 9A was for composition dealers (now discontinued from FY 2019-20 onwards). They reconcile the financial year’s returns for final compliance.
- GSTR 10: Final Return on Cancellation
Filed when a business's GST registration is cancelled or surrendered, this return accounts for any pending liabilities and closes the GST account officially.
- GSTR 11: UIN Holders Refund Return
Filed by foreign diplomatic missions or notified UN organisations with UINs, this return allows them to claim refunds on GST paid for inward supplies within India.
- CMP-08: Composition Levy Quarterly Return
Used by composition dealers, this quarterly return allows payment of tax at a fixed rate on turnover without the need for invoice-level reporting. It simplifies tax compliance for small businesses.
- ITC-04: Return for Job Work and Capital Goods Movement
Filed to report the movement of inputs and capital goods sent to job workers and received back. It also facilitates the claim of input tax credit on inter-state B2C purchases from unregistered suppliers.
It’s important to note that not every return is applicable to every taxpayer. Filing the correct GST return based on your business category is essential for compliance and to avoid penalties.
Check your pre-approved business loan offer if you need support for timely tax payments or filing-related expenses.
Due dates for various types of GST return
It’s important to know the filing frequency and due dates of each GST return to ensure timely compliance and avoid penalties.
GST Return Name
|
Type of Taxpayer
|
Frequency
|
Due Date
|
GSTR-1
|
All registered taxpayers (except composition)
|
Monthly / Quarterly (QRMP)
|
11th of the next month (Monthly) or 13th of the month after quarter-end (Quarterly)
|
GSTR-3B
|
All registered taxpayers (except composition)
|
Monthly / Quarterly (QRMP)
|
20th of the next month (Monthly) or 22nd/24th of the month after the quarter (Quarterly)
|
GSTR-4
|
Composition scheme taxpayers
|
Annually
|
30th April of the next financial year
|
GSTR-5
|
Non-resident taxpayers
|
Monthly
|
13th of the next month
|
GSTR-5A
|
ISD (OIDAR service providers)
|
Monthly
|
20th of the next month
|
GSTR-6
|
Input Service Distributors
|
Monthly
|
13th of the next month or extended date
|
GSTR-7
|
TDS Deductors
|
Monthly
|
10th of the next month
|
GSTR-8
|
E-commerce operators
|
Monthly
|
10th of the next month
|
GSTR-9
|
Regular taxpayers
|
Annually
|
31st December of the following financial year
|
GSTR-9A
|
Composition scheme taxpayers (discontinued from FY 2019-20)
|
Annually
|
31st December of the following financial year
|
GSTR-10
|
Taxpayers whose registration is cancelled or surrendered
|
One-time
|
Within 3 months of cancellation/surrender
|
GSTR-11
|
UIN holders claiming GST refund
|
Quarterly
|
No fixed due date, can be filed any time after the end of the relevant quarter
|
CMP-08
|
Composition scheme taxpayers
|
Quarterly
|
18th of the month following the quarter-end
|
ITC-04
|
Businesses reporting job work or claiming ITC on inter-state B2C inward supplies
|
Annually (AATO up to Rs. 5 crore) / Half-yearly (AATO above Rs. 5 crore)
|
25th April (AATO up to Rs. 5 crore)
25th October and 25th April (AATO above Rs. 5 crore)
|
Late fees and penalties for GST return filing
- GST return filing is compulsory: Filing returns is mandatory under GST, even if there are no transactions in a period, Nil returns must still be submitted.
- Previous return must be filed first: You cannot file the current return unless the return for the previous month or quarter has been filed.
- Late filing causes a ripple effect: Delays in filing can lead to a build-up of penalties and fines across subsequent return periods.
- Late fee reflects in next GSTR-3B: Any delay in filing GSTR-1 results in the late fee being added to the liability ledger of the next GSTR-3B return.
Interest and late fee applicable on GST filing
- Interest on delayed payment: An interest of 18% per annum is charged on unpaid GST from the due date until the actual payment date.
- Applicable on net tax liability: Interest is calculated on the net payable amount reflected in your tax ledger.
- Late fee per Act: A late fee of Rs.100 per day applies under CGST and Rs.100 under SGST, totalling Rs.200 per day.
- Maximum late fee cap: The late fee is capped at Rs.5,000 per Act for most returns.
- IGST returns: No separate late fee is defined under the IGST Act.
- Annual returns penalty: For GSTR-9 and GSTR-9C, the maximum late fee is 0.25% of turnover in the respective state or union territory.
- Relief measures: Late fees may be reduced or waived through government schemes announced periodically.
Conclusion
Filing GST returns is a key compliance task for every registered business. Since each GST return has its own due date, timely filing is essential to avoid penalties and stay aligned with tax regulations. Business owners are advised to track deadlines regularly and set reminders to ensure timely submissions.
By adhering to the correct filing process, businesses can manage their GST responsibilities effectively and support a transparent tax environment. For any uncertainties, it is advisable to consult a qualified tax professional.
