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All registered Taxpayers are required to file GST returns. The tax return forms known as GST returns should be filed by companies to the Income Tax authorities of India. The GST return is filed monthly, quarterly and annually, depending upon which GST return you are filing. In this blog let us study the different GST return to be filed by taxpayers.

Different GST return filed by the taxpayer

GSTR 1- In this return, the details of the outward supply of goods and services are filed by the taxable suppliers. It is filed every month. Such details should be furnished in an electronic statement by the registered taxpayer. The due date for filing the GSTR 1 is on or before the 11th of the succeeding month. Details of invoices, debit notes, revised invoices and credit notes issued during the tax period etc. should be included in the GSTR 1.

When the registered supplier opts the QRMP scheme, the GSTR 1 is filed quarterly. In this return, taxable suppliers file the details of outwards supply of goods and services. The due date to file GSTR 1 quarterly is different and that is on or before 13th of the succeeding month following the quarter end.

GSTR 2- This return is filed by the registered taxable recipients who fill in the details of inward supplies of taxable goods and services in order to claim Input Tax Credit. The taxpayer has to file this return on or before 15th of the next month.

GSTR 3- This return is filed monthly by the registered taxpayer on the basis of the completion of details of inward supplies and outward supplies with the payment of the amount of tax. Every taxpayer should file the GSTR 3 on or before 20th of the subsequent month.

GSTR 3B- In this return, the details of tax collected on outward supplies and details of tax paid on input supplies are included. It should be noted that no invoice-level details are included in this return. The taxpayer files a NIL return if there was no business activity is performed for such period of tax. This return is filed monthly by the taxpayer but the due date differs on the income in the previous financial year. There are 3 cases which are as follows:

  • A taxpayer whose total income is more than INR 5 crore in the previous financial year, the due date is 20th of the next month.
  • A taxpayer whose business is situated in Chhattisgarh, Madhya Pradesh, Gujarat, Daman and Diu, Dadra and Nagar Haveli, Maharashtra, Karnataka, Goa, Lakshadweep, Kerala, Tamil Nadu, Puducherry, Andaman, and Nicobar Islands, Telangana and Andhra Pradesh and total income is below INR 5 crore in the previous financial year, the due date is 22nd of the next month.
  • A taxpayer whose business is situated in Jammu and Kashmir, Ladakh, Himachal Pradesh, Punjab, Chandigarh, Uttarakhand, Haryana, Delhi, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand and Odisha, and total income is below INR 5 crore in the previous financial year, the due date is 24nd of the next month.

Different GST returns filed by taxpayer with due dates

GSTR 4- The registered taxpayer file this return when he opts for the composition scheme. It is filed quarterly and the due date is on or before 18th of the month succeeding quarter.

GSTR 5- This return is filed by all non-resident Indian (NRI). They are the suppliers who do not have an established business in India and have to visit India for a shorter period of time to make supplies. In this return, the NRI include all the details of the business including the sales and purchases. It should be filed on or before the 20th of the month succeeding tax period & within 7 days after the expiry of registration under section 27 of the Companies Act, 2013.

GSTR 5A- This return is filed by the person who is providing OIDAR (online information and database access or retrieval) services from outside India to the non-taxable online recipient in India.  Such a person has to file GST return on or before 20th of the succeeding month.

GSTR 6- It is a return filed by input service distributors. The details of ITC by an input service distributor and the distribution of ITC are included in this GST return. On or before 13th of month is the standard due date fixed by the tax authorities.

GSTR 7- A person who deducts tax at source (TDS) is required to file GSTR 7. It includes the details such as TDS deducted, TDS liability paid and payable, any TDS claimed etc. Such a person has to file the GSTR 7 on 10th of the following month.

GSTR 8- The e-commerce operators file GSTR 9 which needs to deduct TCS (tax collected at source) under Goods and Services Tax Act. It includes the details of supplies made on the e-commerce platform and the amount of TCS on such supplies. The e-commerce operator has to file GST return on or before 10th of the following month.

GSTR 9- It is the annual return filed by all the registered taxpayers under the composition levy scheme and also those who are engaged in the supply of goods to the on an e-commerce platform. Even the taxpayer filing GSTR 1, GSTR 2, GSTR 3, and GSTR 3B during the financial year are required to file GSTR 9. Details related to the supplies made and received during the financial year under various tax heads such as IGST, SGST and CGST are included in the GSTR 9. It is the combination of all the information filled in monthly or quarterly returns in the current financial year.

GSTR 9A- This return is filed by the registered taxpayer who has opted for a composition scheme and it is a simplified annual return. It is filed annually on 31st December.

GSTR 9C-  A registered person whose aggregated turnover is more than INR 2 crores is required to file GSTR 9C and also by the person who needs to get their accounts audited under section 35 of the CGST. It is filed annually on 31st December of the financial year.

GSTR 10- This return is filed when a person wants to cancel or surrender his GST registration. It should be filed within 3 months of the date of cancellation of the order, date of cancellation whichever is later.

GSTR 11- It is filed by a person who has issued a Unique Identity Number (UIN) to get refund for goods and services purchased in India under GST. It is filed on 31st December of the year.

GST interest for late payment

Under the GST system, late payments of tax is levied with 18% interest rate. The interest would be charged from the due date when the tax was not paid.

Bottom line

The Income Tax department has set deadlines for filing GST returns, and any delay in complying with them is considered as non-compliance and liable to strict penalties under the GST Act. The penalty amount is determined based on the type of GST returns filing.


Author Bio

Ishita is a young woman entrepreneur and currently the Operations Director at ebizfiling India Private Limited. In her entire career so far, she has led a team of 50+ professionals like CA, CS, MBAs and retired bankers. Apart from her individual experience on almost every facet of Indian Statutory View Full Profile

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One Comment

  1. Raghuveer says:

    Nice article detailing about types of returns.

    However, the author should know the basic difference between tax authorities in India. These returns are to be filed before the GST authorities and not before the Income Tax department.

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July 2024