GST Returns

A GST return is a document that outlines the income, sales, expenses, and purchases of a GST-registered taxpayer (GSTIN). It is submitted to tax authorities to determine the taxpayer's net tax liability.

Registered dealers must file returns including:

• Purchases
• Sales
• Output GST (on sales)
• Input Tax Credit (GST paid on purchases)

For Return Filers:

• Compliance with legal requirements
• Accurate calculation of tax liability
• Tool for claiming ITC

For Government:

• Source of financial statistics
• Effective scrutiny of cases
• Basis for policy-making
• Monitoring evasion
• Streamlining future compliance procedures

• Businesses with annual turnover above ₹5 crore (or not in QRMP scheme): 2 monthly returns + 1 annual return = 25 returns/year.
• Businesses with turnover up to ₹5 crore (QRMP scheme): 9 returns/year (4 GSTR-1, 4 GSTR-3B, 1 annual return), with monthly tax payment.
• Composition dealers: 5 filings/year (4 CMP-08 quarterly, 1 GSTR-4 annual).

GSTR-1 – Outward supplies (sales) details including invoices and debit/credit notes.

• Who files: Regular and casual taxpayers (excluding ISD, composition, or TDS/TCS collectors)
• Due date:
• Up to ₹5 crore & QRMP: Quarterly (by 13th)
• Above ₹5 crore: Monthly (by 11th)

GSTR-2 / GSTR-3 – Suspended returns (GSTR-2 for purchases, GSTR-3 for monthly summary)

GSTR-2A – Read-only auto-generated inward supplies statement

GSTR-2B – View-only static ITC statement, available monthly (from 12th), helps in GSTR-3B filing

GSTR-3B – Monthly summary of tax liability and payment

• Details: Outward supply, inward supply under RCM, ITC, taxes, TDS/TCS, interstate supply
• Due date: 20th of next month
• Can be filed as NIL return

GSTR-4 – Composition scheme taxpayers

• Details: Outward supplies, tax payable, TDS/TCS, refunds
• Due date: 18th of the month following the tax period (quarterly), annually from FY 2019-20
• NIL return: Yes

GSTR-5 – Non-Resident Taxable Person (NRTP)

• Details: Outward and inward supplies, tax, interest, penalties
• Due date: Within 20 days after month-end or 7 days after registration expiry
• NIL return: Yes

GSTR-5A – OIDAR service providers from outside India supplying to unregistered persons in India

• Due date: Monthly, by 20th
• NIL return: Yes

GSTR-6 – Input Service Distributor (ISD)

• Details: Credit distribution among units
• Due date: 13th of next month
• NIL return: Yes

GSTR-7 – TDS Deductors

• Details: TDS liability, TDS paid, certificates
• Due date: 10th of next month
• NIL return: Only if no TDS deducted

GSTR-8 – TCS by E-Commerce Operators

• Details: TCS, outward supply, tax, interest, refunds
• Due date: 10th of next month

GSTR-9 – Annual return for regular taxpayers

• Details: Purchases, sales, ITC, tax paid, refunds, demands, HSN-wise summary
• Due date: 31st December following financial year
• NIL return: Yes

GSTR-9A – Annual return for composition scheme taxpayers

• Details: Purchases, sales, taxes, demands, credits, late fees
• Due date: 31st December following financial year
• NIL return: Yes

GSTR-10 – Final return for canceled/surrendered registration

• Due date: Within 3 months of cancellation or date of order (whichever is later)

GSTR-11 – UIN holders for claiming refund on purchases in India

• Includes inward supplies and refund claimed

• Filing is mandatory, even for NIL transactions
• Previous month/quarter’s return must be filed first
• Late filing results in fines and cascading effects

Interest & Late Fees:

• Interest: 18% p.a. on outstanding tax from due date to payment date
• Late fee: Rs. 100/day each for CGST & SGST (max Rs. 5,000)
• GSTR-9/9C: 0.25% of turnover in state/UT