Article explains about GST Returns namely GSTR- 1, GSTR 2, GSTR- 2A, GSTR- 2B, GSTR-3B, CMP-08 (Earlier GSTR-4, for composition-scheme taxpayers only), GSTR 4 (Annual), GSTR-5 (for non-resident taxpayers), GSTR-5A, GSTR 6, GSTR-7, GSTR-8, GSTR-9, GSTR-9C, GSTR-10, GSTR-11 and ITC-04-
| Return | Description | Due dates | Late fees/Penalty |
| GSTR- 1 | It is a return of reporting as no tax is paid, details of sales, invoices generated, debit note, credit note.
To be filed by a normal tax payer a return of sales transactions. Can be paid monthly or quarterly (optional) (for the taxpayer whose last year turnover is less than or up to 1.5 crore) Quarterly (If opted under the QRMP scheme) |
(Monthly) On or before the 11th day of the succeeding month.
(Quarterly) Quarterly returns for tax period Oct 20 to Mar 21 is notified to be 13th of the month following the quarter |
In the case of non-filing of NIL GSTR-1 returns, the maximum late fee payable shall be Rs.500 per return (i.e. Rs. 250 each for CGST & SGST
Other than NIL return, the maximum late fee in GSTR-1 is established based on the yearly turnover slab, as follows: -If the preceding fiscal year’s annual turnover is up to Rs.1.5 crore, a late fee of up to Rs 2,000 per return might be levied (i.e. Rs.1000 each for CGST and SGST). -If the turnover is between Rs.1.5 crore and Rs.5 crores, a maximum late fee of Rs. 5,000 per return can be levied (i.e. Rs. 2500 each for CGST and SGST). -If the turnover exceeds Rs.5 crores, a late fee of up to Rs.10,000 (i.e. Rs.5000 per CGST and SGST) can be levied. |
| GSTR 2 | Return of Purchases | Suspended return | Not Applicable |
| GSTR- 2A | Purchase related return (A Form with view only option). It contains details of Inward supplies of goods and services. The details filled by your seller in his GSTR 1 will be displayed here. | No action required | Not Applicable |
| GSTR- 2B | Static statement of ITC, automatic generated ITC return for simplifying ITC. | No action required | Not Applicable |
| GSTR-3B | Summary return of outward supplies and input tax credit claimed, along with payment of tax by the taxpayer. | (Monthly) 20th of the next month.
(Quarterly) Quarterly (For taxpayers under the QRMP scheme), 22nd or 24th of the month succeeding the quarter |
Late Fee of Rs. 200 per day of delay shall be levied upon the taxpayer (Rs. 100 as per the CGST Act and Rs. 100 as per the SGST Act.
Penalty for delayed filing of form GSTR 1 has been reduced to Rs. 50 per day. The late fee in case of NIL returns has been set to Rs. 20 Per day |
| CMP-08
(Earlier GSTR-4, for composition-scheme taxpayers only |
Quarterly self-assessed statement-cum-payment by composition dealers. | (Quarterly) On or before the 18th day of the succeeding month of Quarter end.
The return will be due on 18th April, 18th July, 18th October and 18th January |
A penalty of Rs. 50 (INR 25/day CSGT and INR 25/day IGST) per day as long as the delay continues.
NIL returns under form CMP 08 will be charged a penalty of Rs. 20 (INR 10/day CSGT and INR 10/day IGST) per day as long as the delay continues. The late fee can be up to Rs. 5,000 at maximum and no further for all kinds of assessees. |
| GSTR 4(Annual) | It is a GST Return that has to be filed by a Composition Dealer. With the recent changes, it periodicity of filing has been changed to Annual | (Annually) 30th day of the month after the financial year | Maximum late fee that can be charged is restricted to Rs.500 per return for nil filing and Rs. 2,000 for other than nil filing. |
| GSTR-5
(for non-resident taxpayers) |
To be filed by non-resident taxpayers when they do not wish to claim Input Tax Credit (ITC) | (Monthly) 20th day of the Succeeding month | Waived off |
| GSTR-5A | To be filed by Online Information and Database Access or Retrieval (OIDAR) service providers outside India for their services to unregistered persons in India | (Monthly) 20th day of the Succeeding month | For delay in filing a GSTR-5 return, a penalty of Rs.100 per day can be levied up to Rs.5000, for each return filed late. |
| GSTR 6 | To be filed by Input Service Distributors for distribution of ITC
A summary of the total input tax credit available for distribution during a particular month. |
(Monthly) 13th day of the Succeeding month | No late fees for the delay in filing a Nil return.
Reduced late fees |
| GSTR-7 | To be filed by the deductors who are required to deduct TDS under GST | (Monthly) 10th day of the Succeeding month | A penalty of Rs.100 under CGST and Rs.100 under SGST shall be levied, and the total will be Rs.200 per day. However, the maximum late fee should not exceed Rs.5,000. There is no late fee on IGST in case of delayed filing. |
| GSTR-8 | To be filed by E -Commerce operators to declare Tax Collected at Source (TCS) by them | (Monthly) 10th day of the Succeeding month | A penalty of 200 INR per day that includes 100 INR CGST and 100 INR SGST/UTGST. However, the maximum amount of penalty that is applicable to the taxpayer is 5,000 INR. |
| GSTR-9 | To be filed by all the normal tax payers as Annual Return | (Annually) 31st December of the next financial year. | A penalty of which Rs. 100 consists of SGST and Rs. 100 for CGST. It is to be noted that the total penalty cannot exceed 0.25% of the total turnover on which the said penalty is being levied. |
| GSTR-9C | Self-certified reconciliation statement | (Annually) 31st December of the next financial year. | A penalty of Rs. 100 consists of ₹200 per day (₹100 each under CGST and SGST) |
| GSTR-10 | To be filed by the taxpayers, whose GST registration has been canceled or surrendered to file final GST returns. | (Once) 3 months from the date of cancellation or order of cancellation, whichever is later | A general penalty of Rs 100 per day towards CGST and Rs 100 per day towards SGST will be levied. |
| GSTR-11 | To be filed by Unique Identity Number (UIN) holders stating the supplied/received goods and services and claiming a refund | (Monthly) 28th of the month following the month for which the statement is filed. | The late fee is Rs. 200 per day, of which Rs. 100 is the SGST and Rs. 100 is the CGST. |
| ITC-04 | To be filed by a principal/job-worker about details of goods sent to/received from a job-worker | (Annually)
(for AATO up to Rs.5 crore) – 25th April where AATO is up to Rs.5 crore. Half-yearly (for AATO > Rs.5 crore) 25th October and 25th April where AATO exceeds Rs.5 crore. (AATO = Annual aggregate turnover) |
There is no late filing penalty on the filing of GST ITC 04 in GST form after the due date. |
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