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GST Returns

Meaning

A GST Return is a document that taxpayers registered under the Goods and Services Tax (GST) system must file with the tax authorities. It contains details of sales, purchases, tax collected, and tax paid. Filing GST returns ensures compliance with tax laws and allows businesses to claim Input Tax Credit (ITC).

Different Types of GST Returns

The GST system has various types of returns, each serving a specific purpose. Below are the main GST returns:

1. GSTR-1 – Details of Outward Supplies

  • Filed by: Regular taxpayers
  • Purpose: Reports sales (outward supplies) made during the tax period.
  • Due Date: 11th of the following month (for monthly filers) or 13th of the month following the quarter (for quarterly filers under the QRMP scheme).

2. GSTR-2A & GSTR-2B – Auto-generated Inward Supply Details

  • Filed by: Not required to be filed (Auto-generated for reference).
  • Purpose: Reflects purchases and Input Tax Credit (ITC) details from the supplier’s GSTR-1.
  • Availability: GSTR-2A is dynamic, updated as suppliers file GSTR-1.
    GSTR-2B is static, generated on the 14th of the following month.

3. GSTR-3B – Monthly Summary Return

  • Filed by: Regular taxpayers
  • Purpose: Summarizes total sales, ITC claims, tax liability, and tax payments.
  • Due Date: 20th of the following month (for taxpayers with turnover > ₹5 crore) or 22nd/24th (for QRMP scheme).

4. GSTR-4 – Return for Composition Dealers

  • Filed by: Composition Scheme Dealers
  • Purpose: Declares quarterly turnover and tax payable under the Composition Scheme.
  • Due Date: 30th April of the following financial year.

5. GSTR-5 – Return for Non-Resident Taxable Persons

  • Filed by: Non-resident taxpayers
  • Purpose: Reports sales, purchases, and taxes paid by foreign businesses operating in India temporarily.
  • Due Date: 20th of the following month or within 7 days of expiry of registration.

6. GSTR-6 – Return for Input Service Distributors (ISD)

  • Filed by: Input Service Distributors (ISD)
  • Purpose: Distributes Input Tax Credit (ITC) among different branches.
  • Due Date: 13th of the following month.

7. GSTR-7 – Return for Tax Deducted at Source (TDS)

  • Filed by: Government entities & notified taxpayers
  • Purpose: Reports Tax Deducted at Source (TDS) under GST.
  • Due Date: 10th of the following month.

8. GSTR-8 – Return for E-Commerce Operators (TCS)

  • Filed by: E-commerce operators
  • Purpose: Reports Tax Collected at Source (TCS) from transactions on their platform.
  • Due Date: 10th of the following month.

9. GSTR-9 – Annual Return

  • Filed by: Regular taxpayers (except composition dealers).
  • Purpose: Summarizes total sales, ITC claims, tax paid, and adjustments for the entire financial year.
  • Due Date: 31st December of the following financial year.

10. GSTR-9C – Annual Reconciliation Statement

  • Filed by: Businesses with turnover > ₹5 crore.
  • Purpose: Audit & reconciliation statement certified by a Chartered Accountant.
  • Due Date: 31st December of the following financial year.

11. GSTR-10 – Final Return for Cancelled GST Registration

  • Filed by: Taxpayers whose GST registration has been canceled.
  • Purpose: Declares pending tax liabilities before closure.
  • Due Date: Within 3 months of cancellation.

12. GSTR-11 – Return for Unique Identification Number (UIN) Holders

  • Filed by: Foreign diplomatic missions & embassies.
  • Purpose: Claims a refund of GST paid on purchases in India.
  • Due Date: 28th of the following month.

Calendar for GST Returns

The table below provides a summary of GST return filing due dates:

GST Return Applicable To Due Date
GSTR-1 Regular taxpayers (monthly) 11th of next month
GSTR-1 QRMP Scheme (quarterly) 13th of the following quarter
GSTR-3B Regular taxpayers 20th of next month
GSTR-3B QRMP Scheme 22nd/24th of next month
GSTR-4 Composition dealers 30th April (annually)
GSTR-5 Non-resident taxpayers 20th of next month
GSTR-6 Input Service Distributors 13th of next month
GSTR-7 TDS deductors 10th of next month
GSTR-8 E-commerce operators (TCS) 10th of next month
GSTR-9 Annual return 31st December of next FY
GSTR-9C Reconciliation Statement 31st December of next FY
GSTR-10 Final return (cancellation) Within 3 months of cancellation
GSTR-11 UIN Holders 28th of next month

Key Notes:

  • Late fees apply for missing GST return due dates.
  • Even if there are no transactions, a Nil Return must be filed to avoid penalties.
  • Taxpayers under the Composition Scheme file returns quarterly, while regular taxpayers file monthly.
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