Understanding Various GST Return Forms and Their Filing Requirements
This article details the various Goods and Services Tax (GST) returns mandated for taxpayers in India, outlining their unique purposes, filing frequencies, and due dates. It explains the specifics of commonly used forms like GSTR-1, GSTR-3B, and GSTR-9, alongside forms for specific taxpayer categories such as composition dealers and non-residents. The guide also covers suspended returns, crucial information on late filing implications, and applicable interest and penalty fees, ensuring taxpayers remain compliant with GST regulations.
Registered taxpayers in India must routinely file Goods and Services Tax (GST) returns, detailing their business activities, Input Tax Credits (ITC), and tax obligations. Recent changes, effective July 2025, including a three-year filing deadline and GSTR-3B hard-locking features, underscore the critical importance of understanding GST return compliance.
The specific number and categories of GST returns a business or professional needs to file depend on their registration type. These include regular taxpayers, individuals under the composition scheme, e-commerce operators, TDS deductors, non-resident taxpayers, Input Service Distributors (ISD), and casual taxable persons. Additionally, the filing frequency for GSTR-1 and GSTR-3B may vary if taxpayers opt for the Quarterly Return Monthly Payment (QRMP) scheme.
For more information on the exact due dates for each GST return and form, consult the GST Calendar.
Types of GST Returns and Their Due Dates.
The following table outlines various GST return types, their filing frequency, and respective due dates:
| GST Return Type | Frequency | Due Date ||---|---|---|| GSTR-1 | Monthly/quarterly | Monthly filers - 11th of the following month; Quarterly filers - 13th of the month following the quarter || GSTR-1A | Monthly/quarterly | After filing GSTR-1 but before filing GSTR-3B || GSTR-3B | Monthly/quarterly | Monthly filers - 20th of the following month; Quarterly filers - 22nd or 24th of the month following the quarter || GSTR-4 | Annually | 30th April of the following year || GSTR-5 | Monthly | 20th of the following month || GSTR-6 | Monthly | 13th of the following month || GSTR-7 | Monthly | 10th of the following month || GSTR-8 | Monthly | 10th of the following month || GSTR-9 | Annually | 31st December of the following year || GSTR-10 | One time | Within 3 months from the date of cancellation or cancellation order, whichever is earlier || CMP-08 | Quarterly | 18th of the month following the quarter || ITC-04 | Annually/half-yearly | 25th April of the next FY (AATO up to Rs 5 cr); 25th October of the same FY and 25th April of the next FY (AATO more than Rs 5 cr) |
A detailed explanation of each return is provided below:
GSTR-1
GSTR-1 is the return used to report details of all outward supplies of goods and services. It includes invoices and debit-credit notes issued for sales transactions during a tax period. All normal GST-registered taxpayers, including casual taxable persons, must file GSTR-1. Any changes or amendments to sales invoices, even those from previous tax periods, must be reported in this return by all registered suppliers.
The current filing frequency for GSTR-1 is:
- Monthly: By the 11th of each month, for businesses with an annual aggregate turnover exceeding Rs.5 crore or those not enrolled in the QRMP scheme.
- Quarterly: By the 13th of the month following each quarter, for businesses that have opted into the QRMP scheme.
GSTR-1A
GSTR-1A enables businesses to amend their GSTR-1 for the same tax period. It can be filed after GSTR-1 has been submitted but before GSTR-3B is filed.
GSTR-2A
GSTR-2A is a dynamic, read-only GST return for recipients or buyers of goods and services. It provides details of all inward supplies (purchases) from GST-registered suppliers during a tax period. This data is automatically populated from the GSTR-1 returns filed by corresponding suppliers, and also includes data from the Invoice Furnishing Facility (IFF) submitted by QRMP taxpayers.
As GSTR-2A is a view-only document, no direct actions can be taken within it. However, buyers use it to ensure accurate Input Tax Credit (ITC) claims for each financial year across various tax periods. If an invoice is missing, buyers can contact their sellers to ensure it is uploaded to their GSTR-1 promptly. Before August 2020, GSTR-2A was directly used for ITC claims. After this date, GSTR-2B became the primary static return for ITC purposes. Nevertheless, some taxpayers still find GSTR-2A useful when preparing their annual GST return.
GSTR-2B
The GSTR-2B is a static, read-only GST return crucial for recipients or buyers of goods and services, introduced in August 2020. It provides consistent ITC data for a given period whenever accessed. ITC details are compiled from GSTR-1 filings of the preceding month (M-1) up to the current month (M). This return is made available on the 12th of every month, allowing sufficient time before GSTR-3B, where ITC is formally declared. GSTR-2B also indicates required actions for each reported invoice, such as reversals, ineligibility, or reverse charge applicability, and references relevant table numbers in GSTR-3B.
GSTR-3B
GSTR-3B is a monthly self-declaration form submitted to summarize outward supplies, input tax credit claimed, tax liability, and taxes paid. All normal GST-registered taxpayers are required to file GSTR-3B. Before filing, sales and input tax credit details must be reconciled with GSTR-1 and GSTR-2B for each tax period. GST reconciliation is vital to prevent data mismatches that could lead to GST notices or even suspension of GST registration.
The current filing frequency for GSTR-3B is:
- Monthly: By the 20th of the succeeding month, for taxpayers with an aggregate turnover exceeding Rs.5 crore in the previous financial year or those who opted out of the QRMP scheme.
- Quarterly: By the 22nd of the month following the quarter for 'X' category states, and the 24th of the month following the quarter for 'Y' category states. This applies to taxpayers with an aggregate turnover of Rs.5 crore or less, who are eligible for and remain enrolled in the QRMP scheme.
'X' category States/UTs include Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Daman and Diu, 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, Jammu and Kashmir, Ladakh, Chandigarh, and New Delhi.
GSTR-4
GSTR-4 is the annual return for composition taxable persons under GST, due by April 30th of the year following the relevant financial year. It replaced the previous GSTR-9A annual return starting from FY 2019-20. Before FY 2019-20, GSTR-4 was filed quarterly. Since then, it has been superseded by a simplified challan, Form CMP-08, which is filed by the 18th of the month following each quarter.
The composition scheme allows taxpayers dealing in goods with a turnover up to Rs.1.5 crore to pay taxes at a fixed rate on their declared turnover. Service providers can also opt for a similar scheme as per CGST (Rate) Notification 2/2019, dated March 7, 2019, if their turnover is up to Rs.50 lakh.
GSTR-5
GSTR-5 is the monthly return for non-resident foreign taxpayers conducting business transactions in India and registered under GST. This return encompasses details of all outward supplies, inward supplies, credit/debit notes, tax liability, and taxes paid. GSTR-5 must be filed by the 20th of each month under the GSTIN where the taxpayer is registered in India.
GSTR-5A
GSTR-5A is a summary return for reporting outward taxable supplies and tax payable by Online Information and Database Access or Retrieval Services (OIDAR) providers under GST. The due date for filing GSTR-5A is the 20th of every month.
GSTR-6
GSTR-6 is a monthly return for Input Service Distributors (ISDs). It details the input tax credit received and distributed by the ISD, along with information on documents issued for credit distribution and the method of distribution. The due date for GSTR-6 is the 13th of every month.
GSTR-7
GSTR-7 is a monthly return filed by entities required to deduct Tax Deducted at Source (TDS) under GST. This return includes details of TDS deducted, the TDS liability payable and paid, and any TDS refund claims. The due date for filing GSTR-7 is the 10th of every month.
GSTR-8
GSTR-8 is a monthly return for e-commerce operators registered under GST who are mandated to collect Tax Collected at Source (TCS). It provides details of all supplies made through the e-commerce platform and the corresponding TCS collected. GSTR-8 must be filed monthly by the 10th of every month.
GSTR-9
GSTR-9 is the annual return required for GST-registered taxpayers, due by December 31st of the year following the relevant financial year. It consolidates details of all outward and inward supplies for the financial year under various tax heads (CGST, SGST, IGST), summarizes supplies by HSN code, and includes tax payable and paid data. GSTR-9 essentially summarizes all monthly or quarterly returns (GSTR-1, GSTR-2A, GSTR-3B) filed during the year. While generally mandatory for all GST-registered taxpayers, there are exceptions. These include taxpayers under the composition scheme, casual taxable persons, input service distributors, non-resident taxable persons, and those paying TDS under Section 51 of the CGST Act.
It is important to note that, as per CGST notification no. 47/2019 (subsequently amended), filing the annual GST return was made optional for taxpayers with an aggregate turnover not exceeding Rs.2 crore for FY 2017-18, FY 2018-19, and FY 2019-20.
GSTR-9C
GSTR-9C is a self-certified reconciliation statement comparing the books of accounts with the GSTR-9. It must be filed by every registered person under GST whose turnover exceeds Rs.5 crore in a financial year. The deadline for GSTR-9C is identical to that for GSTR-9: December 31st of the year following the relevant financial year. Since GSTR-9C is filed per GSTIN, a single PAN can involve multiple GSTR-9C filings.
GSTR-10
GSTR-10 is the final return submitted by a taxable person whose GST registration has been cancelled or surrendered. This return must be filed within three months from the date of cancellation or the date of the cancellation order, whichever occurs earlier.
GSTR-11
GSTR-11 is the return filed by entities issued a Unique Identity Number (UIN) to claim a refund of GST paid on goods and services purchased in India. UINs are assigned to foreign diplomatic missions and embassies that are exempt from tax in India, allowing them to receive tax refunds. GSTR-11 contains details of inward supplies received and the refund claimed.
Suspended GST Returns
GSTR-2
GSTR-2 is a GST return that is currently suspended. It was intended for registered buyers to report inward supplies (purchases) of goods and services during a tax period. The details in GSTR-2 were designed to be auto-populated from GSTR-2A and, unlike GSTR-2A, could be edited. While all normal GST-registered taxpayers were supposed to file GSTR-2, its filing has been suspended since September 2017.
GSTR-3
GSTR-3 is also a suspended GST return. It was planned as a monthly summary return for detailing outward supplies, inward supplies, input tax credit claims, tax liability, and taxes paid. This return would have been automatically generated based on the GSTR-1 and GSTR-2 filings. Although all normal GST-registered taxpayers were expected to file GSTR-3, its submission has been suspended since September 2017.
GSTR-9A
GSTR-9A is a suspended annual return previously required for composition taxpayers. It consolidated all quarterly returns filed during the financial year. With the introduction of GSTR-4 (annual return) from FY 2019-20, GSTR-9A was scrapped. Before this, GSTR-9A filing for composition taxpayers was waived for FY 2017-18 and FY 2018-19.
Late Filing of GST Returns
Filing returns under GST is mandatory; even if there are no transactions, a Nil return must be submitted.
Key points to remember:
- You cannot file a return for the current period if the previous month's or quarter's return is outstanding.
- Therefore, late filing of GST returns can lead to cumulative delays, resulting in significant fines and penalties.
- The late filing fee for GSTR-1 is reflected in the liability ledger of the GSTR-3B filed immediately after such a delay.
Interest and Late Fees
- An interest rate of 18% per annum applies to outstanding tax amounts. This interest is calculated on the net tax liability determined at the time of payment, starting from the day after the due date until the actual payment date.
- The late fee is Rs.50 per day per Act (Rs.25 under CGST and Rs.25 under SGST). For 'Nil' returns, this fee is Rs.10 per day per Act, totaling Rs.20 per day.
- The maximum late fee, however, varies depending on turnover. No separate late fee is prescribed under the IGST Act.
- For GSTR-9/9C, the late fee and maximum late fee per Act also differ based on turnover.
- For more details on late fees across different GST return periods, refer to our article on late fees under GST.
Learn About GST
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