GST Return Filing in India
With the vision of “One Nation, One Tax,” the Goods and Services Tax (GST) was introduced in India on 1st July 2017 to unify various indirect taxes. Under this regime, businesses must register separately for GST and file their GST returns regularly, either online or offline.
New GST Return Mechanism
As per the 37th GST Council Meeting, a new GST return filing system was introduced, effective April 2020 (initially proposed in October 2019). This aims to simplify compliance and streamline tax filing for businesses.
GST return filing is mandatory for all registered businesses, ensuring transparency and compliance with tax regulations.
Types of GST Returns in India
1. GSTR-1: Return for Outward Supplies
GSTR-1 is a monthly return that records the details of outward supplies (sales transactions) made by a registered GST taxpayer in a specific month.
Who Must File GSTR-1?
Every registered taxpayer under GST, except those under the Composition Scheme, must file GSTR-1. This return includes:
- Invoices issued
- Debit notes
- Credit notes
- Revised invoices related to outward supplies
Due Date to File GSTR-1
The due date for filing GSTR-1 is 10 days from the end of the relevant month. However, in certain cases, the due date may be extended by the commissioner, with a formal notification of the extension.
2. GSTR-2: Return for Inward Supplies
GSTR-2 is a monthly return that records the details of inward supplies (purchases) made by a registered GST taxpayer in a specific month. The information in GSTR-2 is auto-populated from GSTR-2A, which is generated based on the details uploaded by suppliers in GSTR-1.
Who Must File GSTR-2?
Every registered taxpayer under GST must file GSTR-2 to report purchases from both registered and unregistered suppliers. It includes:
- Invoices received
- Debit notes & credit notes related to inward supplies
Due Date to File GSTR-2
GSTR-2 must be filed between the 11th and 15th of the succeeding month, allowing taxpayers to review, edit, accept, or reject auto-populated details.
3. GSTR-2A: Read-Only Auto-Populated Document
GSTR-2A is a read-only document that gets auto-generated from GSTR-1 filed by suppliers. It allows recipients to verify purchase details uploaded by suppliers before filing GSTR-2.
Who Can Access GSTR-2A?
All registered taxpayers can view GSTR-2A to check details of their inward supplies. Any mismatches can be corrected while filing GSTR-2.
Due Date to File GSTR-2A
Since GSTR-2A is auto-generated, no separate filing is required. Taxpayers can review and make changes in GSTR-2 between the 11th and 15th of the following month.
4. GSTR-3B: Summary Return for Inward & Outward Supplies
GSTR-3B is a monthly summary return that includes details of inward and outward supplies, allowing businesses to self-declare their GST liability for a tax period.
Who Must File GSTR-3B?
Every registered taxpayer, including those with zero tax liability, must file GSTR-3B. If no transactions occur in a month, a Nil return must still be submitted.
Due Date to File GSTR-3B
ITR acts as proof of income and assets, ensuring financial transparency. It is crucial for loan applications, visa processing, and government tenders where financial scrutiny is required.
5. GSTR-4: Annual Return for Composition Dealers
GSTR-4 is an annual return filed by taxpayers registered under the Composition Scheme under GST.
Who Must File GSTR-4?
Every Composition Scheme taxpayer, regardless of turnover, must file GSTR-4 annually.
Due Date to File GSTR-4
The due date for GSTR-4 is 30th April of the following financial year.
6. GSTR-5: Return for Non-Resident Taxable Persons
GSTR-5 is a monthly return filed by non-resident taxable persons in India. It includes details of:
- Inward and outward supplies
- Interest, penalties, fees, and tax liabilities
- Tax paid and any other amounts payable under GST
Who Must File GSTR-5?
Non-resident taxable individuals who supply goods or services in India occasionally and do not have a permanent place of business in India.
Due Date to File GSTR-5
GSTR-5 must be filed within 20 days after the end of a calendar month or 7 days after the expiry of registration validity, whichever is earlier.
7. GSTR-6: Return for Input Service Distributors (ISD)
GSTR-6 is a monthly return that Input Service Distributors (ISD) must file to report the details of input tax credit (ITC) received and distributed among their branches.
Who Must File GSTR-6?
Every Input Service Distributor (ISD) who receives invoices for input services and distributes ITC to other business units.
Due Date to File GSTR-6
The due date for filing GSTR-6 is the 13th of the following month.
8. GSTR-7: Return for Taxpayers Deducting TDS
GSTR-7 is a monthly return for taxpayers who are required to deduct TDS under GST. It contains details of:
- Tax deducted at source (TDS)
- TDS liability and payment status
- TDS refunds claimed (if any)
Who Must File GSTR-7?
Entities required to deduct TDS under GST, such as government departments, public sector undertakings, and notified persons.
9. GSTR-8: Return for E-Commerce Operators Collecting TCS
GSTR-8 is a monthly return filed by e-commerce operators who are required to deduct TCS (Tax Collected at Source) under GST. It includes:
- Details of supplies made through the e-commerce platform
- TCS collected from suppliers
Who Must File GSTR-8?
Every e-commerce operator registered under GST and liable to deduct TCS.
Due Date to File GSTR-8
GSTR-8 must be filed before the 10th of the following month, along with the payment of TCS.
10. GSTR-9: Annual Return for Regular Taxpayers
GSTR-9 is an annual return that every registered taxpayer (except a few categories) must file under GST. It provides a consolidated summary of all monthly/quarterly returns filed during a financial year.
Who Must File GSTR-9?
All regular GST taxpayers, except:
- Input Service Distributors (ISD)
- Casual taxable persons
- Non-resident taxable persons
- Taxpayers under TDS/TCS provisions (Sections 51 & 52 of GST Act)
Note: Even if no transactions took place, Nil GSTR-9 must be filed.
Due Date to File GSTR-9
GSTR-9 must be filed by 31st December of the following financial year.
11. GSTR-9B: Annual Return for E-Commerce Operators Collecting TCS
GSTR-9B is an annual return filed by e-commerce operators who are required to collect Tax at Source (TCS) under Section 52 of the GST Act. It provides a consolidated summary of all monthly GSTR-8 returns filed throughout the financial year.
Due Date to File GSTR-9B
The due date to file GSTR-9B is 31st December following the end of the financial year.
12. GSTR-9C: Return for Registered Taxpayers Requiring Audit
GSTR-9C is a reconciliation statement filed by registered taxpayers whose annual turnover exceeds ₹2 crore in a financial year. It includes:
- Certified audited accounts
- Reconciliation of tax liability and payments
- A report signed by a Chartered Accountant (CA) or Cost Accountant
Due Date to File GSTR-9C
GSTR-9C must be filed by 31st December of the year following the audited financial year.
13. GSTR-10: Final Return for Canceled GST Registrations
GSTR-10 is a final return that must be filed by any taxpayer whose GST registration has been canceled or revoked.
Who Cannot File GSTR-10?
- Input Service Distributors (ISD)
- Non-resident taxable persons
- Taxpayers under the Composition Scheme
- TDS/TCS deductors
Due Date to File GSTR-10
GSTR-10 must be filed within 3 months from the date of cancellation or revocation order.
14. GSTR-11: Return for Unique Identification Number (UIN) Holders
GSTR-11 is filed by entities that have been assigned a Unique Identification Number (UIN), such as:
- Foreign embassies
- Consulates
- UN bodies
- Other notified entities
These entities file GSTR-11 to claim GST refunds on purchases made in India.
Due Date to File GSTR-11
GSTR-11 must be filed by the 28th of the month following the month in which supplies were received.
Penalty on Late Filing of GST Returns in India
GSTR filing is mandatory for all businesses registered under GST, including those with nil returns. Filing after the due date results in a late fee along with penalty interest.
Late Filing Fees for Intra-State Transactions
| Governing GST Act | Late Filing Fee per Day |
|---|---|
|
Late Filing Fee per Day |
₹100
|
|
State GST (SGST) / Union Territory GST (UTGST) Act, 2017 |
₹100
|
|
Total Penalty per Day |
₹200
|
- Maximum late fee for monthly/quarterly returns: ₹5,000 each for CGST and SGST.
- Maximum late fee for GSTR-9 (annual return): 0.25% of annual turnover.
Late Filing Fees for Inter-State Transactions
- Under the Integrated GST (IGST) Act, the penalty is equal to the combined CGST and SGST penalties.
- Late Fee for IGST Returns: ₹200 per day (CGST ₹100 + SGST ₹100).
- Maximum late fee for quarterly/monthly IGST returns: ₹10,000 per filing.
- Maximum late fee for annual GSTR-9: 0.25% of annual turnover.
Consequences of Non-Filing of GST Returns Penalties & GST Registration Cancellation
- Non-filing of GST returns can lead to penalties and cancellation of GST registration.
- If a registered taxpayer fails to file returns for 6 consecutive months, their GST registration may be canceled.
- Re-registration is not possible unless all pending late fees are paid.
Step-by-Step Process for GST Return Filing in India
- Login to the GST portal and go to the GSTR-1 page.
- Select monthly or quarterly filing.
- Generate the GSTR-1 summary.
- Fill in the tax period details and any amendments.
- Preview GSTR-1 before submission.
- Verify & submit GSTR-1 to save the entered data.
- E-file the GST return using DSC (Digital Signature Certificate) or EVC (Electronic Verification Code).