What are the Types of GST Returns: Forms, Due Dates & Penalties

GST (Goods and Services Tax) was introduced in the year 2017 to unify different indirect taxes under one umbrella. As a result, entities required to register under GST must obtain GST registration before filing GST returns.

What is GST Returns?

With business owners and dealers having to submit GST returns, monthly or annually, GST document covers all information regarding sales, purchases, outward supplies and input tax credit. This information so provided is then calculated for assessing complete GST’s liability within a particular tax period. Taxpayers must file their GSTR returns diligently every month, year or quarterly to avoid penal interest and late fees.

What are the Different GSTR Return Types?

GSTR returns so filed are on the basis of the kind of business a taxpayer is involved in. As a result, there are different types of GST returns to be paid monthly, annually or quarterly.

GST Return Forms for Businesses

• GSTR 1

GST monthly return filled by taxpayers is categorized under GSTR 1. It is a return filed for furnishing details of all sales transactions done during a tax period. Covering all outward supplies of goods and services, it is also filled for reporting credit/debit notes issued.

Taxpayers with aggregate turnover up to INR 5 crore can opt for quarterly filing of GSTR-1 under the QRMP scheme. At the end of the month, succeeding the quarter, these can also be applied as GST quarterly returns. Tax payers are free to opt for this or the monthly option.

Suggested Read: How to File GSTR 1 Using Tally.ERP 9 – A Step By Step Guide

• GSTR 2

GSTR 2 was originally designed as a monthly return for reporting inward supplies and claiming Input Tax Credit (ITC). However, it has been suspended since September 2017 and is no longer required to be filed. Its role has been replaced by GSTR-2A (auto-generated, read-only) and GSTR-2B (static monthly ITC statement), which taxpayers use for ITC reconciliation with GSTR-3B.

• GSTR 3

GSTR 3 was originally a monthly summary return covering outward supplies, inward supplies, tax liabilities, taxes paid, and input tax credit claimed. It was designed to be auto-generated from GSTR 1 and GSTR 2. However, it has been suspended since September 2017 and replaced in practice by GSTR-3B.

• GSTR 3B

GSTR 3B online is filed by normal tax payers who have been registered under GST. Tax liability ascertained, tax paid, outward supplies and input tax credit so claimed are all covered under GSTR 3B. it was issued as a relaxation step for businesses that had just moved on to GST.

Suggested Read: How to file GSTR-3B Online – Step by Step Guide

• GSTR 9

Annual return under GST filing is clubbed under the GSTR 9 tax category. It includes upcoming payable taxes and the ones already paid, outward supplies done so far and inward supplies of the previous year falling under the following heads- IGST, HSN codes, CGST and SGST.

GSTR-9 is generally required for regular registered taxpayers. However, registered persons having aggregate turnover up to INR 2 crore have been exempted from filing GSTR-9 for several financial years through specific government notifications. Taxpayers should verify the filing requirement applicable to the relevant financial year.

Suggested Read: Easy GSTR-9 Filing with the Latest Tally ERP 9 Release – Free Download

• GSTR 9C

GSTR 9C is to be filed by taxpayers with an annual aggregate turnover of more than INR 5 crore in a financial year. It is a reconciliation statement between GSTR-9 filed and the audited financial statements of the registered taxpayer.

Note: GSTR-9C is required for taxpayers whose aggregate turnover exceeds INR 5 crore during the financial year. The reconciliation statement is self-certified by the taxpayer.

GSTR Return Types for Businesses Operating Under Composition Scheme

• GSTR 4

GSTR 4 is the annual return filed by taxpayers who have opted for the Composition Scheme under GST. Composition taxpayers are required to furnish CMP-08 on a quarterly basis for payment of self-assessed tax and file GSTR-4 annually by 30th June following the end of the financial year.

• GSTR 9A

GSTR 9A was previously the annual return for composition taxpayers. It has been discontinued since FY 2019-20. Composition taxpayers now file GSTR-4 as their annual return, along with CMP-08 quarterly challan-cum-statements.

GSTR Return Types for Other Business Dealers/Owners

• GSTR 5

Outward supplies done, inward supplies received, debit and credit notes, tax liabilities and taxes paid so far are covered by GSTR returns 5 sub type. These are paid by foreign nationals doing business in India and are paid on monthly basis.

• GSTR 6

ISD (Input Service Distributor) file GSTR returns of this category. Submitted on monthly basis, the form comprises details of documents issued so far for distributing input credit, input tax credit received and supply details for invoices from GSTR 1, GSTIN number of the one receiving credit and ISD ledger.

• GSTR 7

GSTR 7 is filled as monthly returns by taxpayers who need to deduct TDS under GST. This form is comprised of details such as TDS deducted so far, claimed TDS refund and TDS liability payable. Other details such as penalties and interests are also covered here.

• GSTR 8

E-commerce operators who need to collect tax at source (TCS) fill up these monthly GSTR returns. It contains details of supplies done from ecommerce platform and TCS collected so far aside from taxpayer’s name, GSTIN and of course, time period of the return.

• GSTR 9B

GSTR-9B was proposed as an annual return for e-commerce operators collecting TCS. However, it has not been notified for implementation under GST and is currently not required to be filed.

• GSTR 10

GST final return is filed through the GSTR 10 form. It is filled by a taxpayer whose registration has either been surrendered or cancelled. It is to be finally paid within three months of the cancelation or surrender notice. The form contains details of liabilities, supplies, collected taxes and payable taxes.

• GSTR 11

People with UIN (Unique Identity Number) have to file for GSTR returns of this subtype. It is filed for receiving refunds under GST of goods and services so purchased by embassies and diplomatic missions within the country. GST returns details here consists of received inward supplies and refunds claimed.

If You Need to Make Any GSTR Return Amendment

• GSTR 1A

GSTR-1A is an optional amendment facility that allows taxpayers to add or amend details in GSTR-1 before filing GSTR-3B for the same tax period.

These Returns are Drafted Automatically

• GSTR 2A

GST return form under GSTR 2A category contains details of inward supplies of goods/services. GSTR returns under GSTR 2A are read only in nature and require no further action. Purchases done from registered suppliers in a tax periodfall under the inward supplies type of goods and services.

• GSTR 4A

GSTR-4A is an auto-generated, read-only statement for composition taxpayers containing details of inward supplies based on information furnished by suppliers. It is not a return and does not require filing by the taxpayer.

What If You Forget to File GSTR Returns?

• GSTR 3A

It applies to you if you forgot to file GSTR returns, GSTR 3A is issued directly by the tax authority.

Who Should File GST Return?

Those registered under GST act are required to submit details of sales as well as purchases done for their good/services. Details also need to be provided of taxes paid and collected so far. Refer the next section for identifying who needs to apply for GSTR returns based on the form type.

• GSTR 1 is to be filled by registered taxable suppliers.
• GSTR 2 was originally for registered taxable recipients but has been suspended since September 2017 and is no longer filed.
• GSTR 3 was originally for regular taxpayers but has been suspended since September 2017 and replaced by GSTR-3B.
• Composition suppliers file GSTR 4.
• GSTR 5 is to be filed by non-resident taxpayers.
• Input service distributors furnish GST details in GSTR 6 form.
• Authorities undertaking tax deducted at source comply with GSTR 7.
• E-commerce service providers and tax collectors fill up GSTR 8.
• GSTR-9 is the annual return for regular registered taxpayers. Taxpayers with aggregate turnover up to INR 2 crore are currently exempt from filing GSTR-9 for specified financial years, subject to government notifications.
• Those taxpayers with their businesses cancelled or surrendered go for GSTR 10.
• Any person with UIN claiming refund files all information regarding inward supplies in GSTR 11

Who Should File GST Nil Return?

If there are no outward supplies, inward supplies, or tax liabilities during a tax period, eligible taxpayers may be required to file a Nil GST return, depending on the return applicable to them.

How to File GST Return?

Taxpayers need to submit tax returns to the GST department of India monthly, quarterly or annually. With automated tax filing systems, you can login through government portal for paying GST.

Step 1: Get Your Fifteen-Digit GST Identification Number

As you visit the portal, a fifteen-digit GST identification number would be issued. This number incorporates your PAN details and state code.

Step 2: Upload Your Invoices

If applicable under the e-invoicing provisions, generate e-invoices and obtain an Invoice Reference Number (IRN). Taxpayers not covered under e-invoicing may proceed with return preparation using their invoice records.

Step 3: File for Inward & Outward Supplies

Once done with invoice uploading, file for outward supplies and inward supplies of taxable goods/services.

Step 4: Mention Time Period for GST return Filing

Enter other details as asked in the form such as time period for which the tax is filed, etc.

Step 5: Review Your Info

Review the information so provided through the preview option attached.

Step 6: Submit the Final Form

Step 7: File the Returns

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How to Check Your GST Return Status?

Taxpayers who gave already submitted the GST returns are provided with an ARN or Application Reference Number. With the help of this number, you can check the GST return status after furnishing GST returns details.

Once you have this information, visit government GST portal, enter the necessary details including ARN number and click on service option to track return status.

GST Return Due Dates Updated

GST return forms are released by government every year alone with their respective due dates and GST return last dates. To fill up GSTR returns based on their sub type, follow the information given in the next section.

GST Returns Types	Details	Periodicity	Due Date
GSTR 1-Monthly	Submission of Details of Sales	Monthly	11th of Next Month
GSTR 1-Quarterly	Submission of Details of Sales by Quarterly Filers Having Annual Sales Turnover < 5cr	Quarterly	13th of Succeeding month of Quarter
GSTR 3B-Monthly	Summarised Return & Payment of GST	Monthly	20th of Next Month
GSTR 3B-Quarterly (Turnover <5 crore) & Category X States	Summarised Return & Payment of GST	Quarterly	22nd of Next Month
GSTR 3B-Quarterly (Turnover <5 crore) & Category Y states	Summarised Return & Payment of GST	Quarterly	24th of Next Month
GSTR 4 (For Composition Dealers)	Submission of Details of Sales during the FY	Annual Return	30th June of Succeeding FY
GSTR 5 (For Non-Resident Taxable Persons)	Summary of Details of Sales by Non Resident	Monthly	20th of Next Month
GSTR 5A (For OIDAR Service Providers)	Return for Online Information Database Access or Retrieval Service Providers	Monthly	20th of Next Month
GSTR 6 (For Input Service Distributor)	Summary of Input Tax Received and Distributed	Monthly	13th of Next Month
GSTR 7 (For TDS Deductors)	Summary of Tax Deducted at Source by any registered person	Monthly	10th of Next Month
GSTR 8 (For eCommerce Operators)	Summary of Tax Collected at Source	Monthly	10th of Next Month
GSTR 9 (Annual Return)	Summary of all the outward and inward supplies made during the FY	Annual Return	31st December of Succeeding FY
GSTR 9C (Reconciliation Statement)	Reconciliation Statement of GSTR 9 vs Books (for turnover > Rs. 5 crore)	Annual Return	31st December of Succeeding FY
GSTR 10 (Final Return)	Final return for cancelled or surrendered GST registration	One-time filing	Within 3 months of cancellation
GSTR 11 (For UIN Holders)	Details of inward supplies for UIN holders claiming refund	Monthly	28th of Next Month
CMP-08 (For Composition Dealers)	Challan cum Statement for quarterly tax payment	Quarterly	18th of Month Succeeding Quarter
ITC-04 (Job Work Statement)	Statement of goods sent to or received from job worker	Annual/Half-yearly	25th April (Annual) / 25th Oct & 25th Apr (Half-yearly)
GSTR 1 IFF (Invoice Furnishing Filing)	Submission of Details of B2B invoices for QRMP taxpayers	Monthly (Optional)	13th of Next Month
GSTR-2A (Auto-generated)	System-generated statement of inward supplies from suppliers’ returns	Auto-generated monthly	Available for viewing (not filed)
GSTR-2B (Static Statement)	Static monthly statement of eligible input tax credit	Auto-generated monthly	Available by 14th of Next Month
PMT-06 (Payment Challan)	Electronic challan for GST, interest, penalty, and fee payments	As required	Generated at time of payment

Annual Return GST Due Dates

Annually GSTR 9 and 9C are to be filled and submitted for the previous financial year. GSTR-9 is generally required for taxpayers with annual aggregate turnover exceeding INR 2 crore. Taxpayers with turnover up to INR 2 crore may be exempt for specific financial years pursuant to government notifications and should verify the applicable notification for the relevant year.

• Time period (annually)
• Due date: December 31 of the succeeding financial year

Late Fees for Not Filing GSTR Returns

If no business transactions have been recorded during a tax period, eligible taxpayers are required to file a Nil GST return. Delayed filing may attract applicable late fees as prescribed under GST law. Nil returns are commonly filed through GSTR-1 and GSTR-3B, where applicable.

Late fees for delayed filing of GSTR-9 are subject to turnover-based caps and government notifications issued from time to time. Taxpayers should verify the applicable late fee provisions for the relevant financial year before filing.

How to Download GST Return Form?

Taxpayers can download filed GST returns, acknowledgements, and related documents from the GST portal after logging into their account.

Summary

With extended GST return dates, businesses have got some relief in filing returns. You can access all the necessary GST returns details including GST return status and GST return date here and submit the GST accordingly.