Comprehensive Guide to GST Returns in India: Types, Filing Requirements, and Due Dates

A GST Return is a mandatory document submitted by businesses registered under the Goods and Services Tax (GST) regime. This statement includes detailed information on sales (outward supplies), purchases (inward supplies), available input tax credit, and the total tax payable or already paid. All GST-registered taxpayers are legally required to file these returns regularly. Depending on the taxpayer's category, returns must be submitted to the GST portal on a monthly, quarterly, or annual basis.

Key Points

• Filing a GST Return is compulsory for all businesses registered under GST.
• Regular taxpayers typically file GSTR-1 and GSTR-3B either monthly or quarterly, in addition to annual returns such as GSTR-9/9C.
• Businesses operating under the Composition Scheme are required to file four quarterly CMP-08 statements and one annual GSTR-4.
• The specific due dates for filing vary based on a taxpayer's annual turnover and the particular GST scheme they follow.
• Failure to file returns on time can lead to late fees and an 18% per annum interest charge.
• The filing process can be completed step-by-step through the official GST portal.

Understanding GST Returns

A GST Return serves as an official declaration submitted by a registered taxpayer. It provides a detailed account of their financial transactions, including revenue generated from sales, expenses incurred on purchases, the GST collected from customers (output GST), and the GST paid on inputs (input GST credit). This comprehensive data enables tax authorities to accurately determine the taxpayer's net GST liability.

Who Must File GST Returns?

Different categories of taxpayers have distinct filing obligations under GST:

• Regular Taxpayers: Businesses with an annual turnover exceeding ₹5 crore are generally required to file monthly returns, along with an annual return.
• Small Taxpayers: Those with an annual turnover up to ₹5 crore have the option to file quarterly returns under the QRMP scheme, in addition to an annual return.
• Composition Dealers: Taxpayers registered under the Composition Scheme must submit quarterly CMP-08 forms and an annual GSTR-4.
• Other Specific Taxpayers: This group includes e-commerce operators, non-resident taxable persons, Input Service Distributors (ISD), and those responsible for deducting TDS/TCS, each with their own specific return filing requirements.

GST Return Due Dates (Financial Years 2024-25 & 2025-26)

The table below outlines the general due dates for various GST returns for the financial years 2024-25 and 2025-26:

Note: 'X' category States/UTs include Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana or Andhra Pradesh, and the Union Territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands and Lakshadweep. 'Y' category States/UTs include Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha, and the Union Territories of Jammu and Kashmir, Ladakh, Chandigarh and New Delhi.

Upcoming Deadlines for GST Return Filing

For convenience, here is a calendar outlining upcoming GST due dates for various returns:

GSTR-1: Outward Supplies Details

GSTR-3B: Summary and Tax Payment Return

CMP-08: Quarterly Statement for Composition Dealers

GSTR-4: Annual Return for Composition Taxpayers

GSTR-5: Non-Resident Taxable Persons

GSTR-5A: OIDAR Service Providers

GSTR-6: Input Service Distributor

GSTR-7: TDS Deductors

GSTR-8: E-commerce Operators

GSTR-9: Annual Return for Regular Taxpayers

GSTR-9C: Annual Reconciliation for Taxpayers with Turnover above ₹5 Crore

ITC-04: Goods Sent to Job Workers

Important Note: The precise due dates for quarterly GSTR-3B and GSTR-1 returns for Category X and Y states (e.g., 22nd or 24th of the month following the quarter) should always be confirmed against official government notifications. This calendar reflects the latest notifications as of August 2025 but remains subject to changes by the Central Board of Indirect Taxes and Customs (CBIC).

Online GST Return Filing: A Step-by-Step Guide

Here’s how to file GST returns through the official GST portal:

1. Login to the Portal: Access the GST portal using your GSTIN and login credentials.
2. Navigate to Return Dashboard: Under the “Services” tab, select “Return Dashboard.”
3. Choose Filing Period: Specify the relevant financial period (month, quarter, or year) for which you are filing the return.
4. Select Return Form: Choose the appropriate return form, such as GSTR-1 or GSTR-3B.
5. Enter Details: Input all necessary information, including details of outward supplies (sales), inward supplies (purchases), eligible Input Tax Credit (ITC), and the total tax amount payable.
6. Upload Data: Invoices and other data can be uploaded either manually or by importing a JSON file generated from accounting software.
7. Verify and Summarize: Carefully review all entered details and generate a summary before proceeding with submission.
8. Make Tax Payment: If any tax is due, pay it using net banking, NEFT, or RTGS through the Challan (PMT-06) facility.
9. Submit the Return: Finalize and submit the return using either a Digital Signature Certificate (DSC) or Electronic Verification Code (EVC).
10. Download Acknowledgement: Save the system-generated acknowledgement for your records.

Penalties and Late Fees for Delayed Filing

Failure to file GST returns by the stipulated due dates can result in penalties and interest charges:

• Interest: An interest rate of 18% per annum is levied on any outstanding tax amount until it is fully paid.
• Late Fees: The daily late fees are structured as follows:

• For taxpayers filing "NIL" returns (i.e., no tax liability), a reduced late fee of ₹10 per day per Act applies, with a maximum cap of ₹250.
• Occasionally, the government may introduce amnesty schemes that offer reduced or waived late fees for previous filing periods; taxpayers should verify the current validity of such schemes.

Frequently Asked Questions