What is GST Return Filing?
A GST Return is a document containing details of all income/sales and purchases/expenses that a GST registered taxpayer is required to file with the tax authorities. It is used by tax authorities to calculate net tax liability. Every registered taxpayer must file GST returns based on their registration type and business turnover.
GST returns contain details of outward supplies (sales), inward supplies (purchases), tax collected, tax paid, and ITC claimed. Timely and accurate GST return filing is mandatory — failure results in late fees, interest, and suspension of GSTIN.
Types of GST Returns & Due Dates
| Return | Filed By | Frequency | Due Date |
|---|
| GSTR-1 | Regular taxpayers | Monthly / Quarterly (QRMP) | 11th of next month / 13th of next month after quarter |
| GSTR-3B | Regular taxpayers | Monthly / Quarterly (QRMP) | 20th of next month (monthly) / 22nd-24th (quarterly) |
| GSTR-4 | Composition dealers | Annual | 30th April of next FY |
| GSTR-5 | Non-resident foreign taxpayers | Monthly | 13th of next month |
| GSTR-6 | Input Service Distributors | Monthly | 13th of next month |
| GSTR-7 | TDS deductors under GST | Monthly | 10th of next month |
| GSTR-8 | E-commerce operators (TCS) | Monthly | 10th of next month |
| GSTR-9 | Regular taxpayers | Annual | 31st December of next FY |
| GSTR-9C | Taxpayers with turnover > ₹5 Crore | Annual (reconciliation) | 31st December of next FY |
| GSTR-10 | Cancelled taxpayers | One-time (final) | Within 3 months of cancellation |
Late Fee & Penalty Structure
| Return Type | Late Fee (per day) | Maximum Cap | Interest on Tax |
|---|
| GSTR-1 | ₹50/day (₹25 CGST + ₹25 SGST) | ₹10,000 per return | — |
| GSTR-3B (with tax liability) | ₹50/day | ₹10,000 per return | 18% p.a. on outstanding tax |
| GSTR-3B (nil return) | ₹20/day (₹10 CGST + ₹10 SGST) | ₹500 per return | — |
| GSTR-9 Annual Return | ₹200/day (₹100 CGST + ₹100 SGST) | 0.25% of state turnover | — |
QRMP Scheme (Quarterly Return Monthly Payment)
Taxpayers with turnover up to ₹5 Crore can opt for the QRMP scheme — file GSTR-1 and GSTR-3B quarterly while making monthly tax payments using Form PMT-06. This reduces compliance burden significantly for small businesses.
