GST Return filings and related forms

GST Return Filing

  • Section: The Goods and Services Tax (GST) Act, 2017

  • Purpose: To report the details of all sales and purchases, input tax credit, and tax liability.

  • Applicability: All registered taxpayers under GST, including regular taxpayers, composite taxpayers, and Input Service Distributors.

  • Timeline: GST returns are filed monthly, quarterly, or annually, depending on the type of taxpayer and the turnover.

  • Exemption: Small taxpayers with an annual turnover of up to Rs. 1.5 crores can opt for the quarterly return filing. Additionally, some taxpayers are exempt from filing GST returns, such as input service distributors and composition scheme taxpayers.

  • Penalty for not doing: The penalty for late filing of GST returns is Rs. 50 per day for each return not filed, subject to a maximum of 0.25% of the taxpayer's turnover in the relevant state or union territory. The penalty for filing incorrect or false GST returns is Rs. 10,000 or 10% of the tax due, whichever is higher.

  • Due Date: The due date for filing monthly and quarterly GST returns is the 20th and 22nd of the following month/quarter, respectively. The due date for the annual return is December 31st of the following financial year.

  • Forms: There are several forms for GST returns, including GSTR-1 for outward supplies, GSTR-2A for inward supplies, GSTR-3B for summary of sales and purchases, GSTR-4 for quarterly returns by composition taxpayers, and GSTR-9 for annual returns.

  • Reporting Authority: The GST returns are reported and filed on the GSTN portal, which is maintained by the Goods and Services Tax Network (GSTN). The GSTN is a non-profit, public-private partnership company that provides IT infrastructure and services to facilitate the implementation of GST in India.

Forms Applicability

GSTR-1 (Outward Supplies Return):

  • Applicability: Every registered person making outward supplies of goods and/or services
  • Exemption Limit: None
  • Due Date: 11th of the next month
  • Penalty: Late fees of Rs. 200 per day (Rs. 100 under CGST and Rs. 100 under SGST/UTGST) up to a maximum of Rs. 5,000. No late fees for NIL return.

GSTR-2 (Inward Supplies Return):

  • Applicability: Every registered person receiving inward supplies of goods and/or services
  • Exemption Limit: None
  • Due Date: 15th of the next month (suspended indefinitely)
  • Penalty: Late fees of Rs. 200 per day (Rs. 100 under CGST and Rs. 100 under SGST/UTGST) up to a maximum of Rs. 5,000. No late fees for NIL return.

GSTR-3 (Monthly Return):

  • Applicability: Every registered person, except Input Service Distributors, Composition Dealers, and Non-Resident Taxable Persons
  • Exemption Limit: None
  • Due Date: 20th of the next month (for monthly return)
  • Penalty: Late fees of Rs. 200 per day (Rs. 100 under CGST and Rs. 100 under SGST/UTGST) up to a maximum of Rs. 5,000. No late fees for NIL return.

GSTR-4 (Composition Scheme Return):

  • Applicability: Every person registered under the Composition Scheme
  • Exemption Limit: Aggregate turnover of up to Rs. 1.5 crore in the previous financial year
  • Due Date: 18th of the month succeeding the quarter
  • Penalty: Late fees of Rs. 50 per day (Rs. 25 under CGST and Rs. 25 under SGST/UTGST) up to a maximum of Rs. 2,000.

GSTR-5 (Non-Resident Foreign Taxpayer Return):

  • Applicability: Every Non-Resident Foreign Taxpayer
  • Exemption Limit: None
  • Due Date: Within 20 days after the end of the month or within 7 days after the last day of the validity period of registration, whichever is earlier
  • Penalty: Late fees of Rs. 200 per day (Rs. 100 under CGST and Rs. 100 under SGST/UTGST) up to a maximum of Rs. 5,000. No late fees for NIL return.

GSTR-6 (Input Service Distributor Return):

  • Applicability: Every Input Service Distributor
  • Exemption Limit: None
  • Due Date: 13th of the next month
  • Penalty: Late fees of Rs. 200 per day (Rs. 100 under CGST and Rs. 100 under SGST/UTGST) up to a maximum of Rs. 5,000. No late fees for NIL return.

GSTR-7 (TDS Return):

  • Applicability: Every registered person required to deduct TDS under GST
  • Exemption Limit: None
  • Due Date: 10th of the next month
  • Penalty: Late fees of Rs. 200 per day (Rs. 100 under CGST and Rs. 100 under SGST/UTGST) up to a maximum of Rs. 5,000. No late fees for NIL return.

GSTR-8:

  • Applicability: GSTR-8 is a return form that must be filed by e-commerce operators who are required to collect Tax Collected at Source (TCS) under GST.
  • Exemption: Not applicable.
  • Due date: GSTR-8 is due on the 10th of the following month.
  • Penalty: Late fees of Rs. 100 per day of delay (up to a maximum of Rs. 5,000) will be charged for not filing the return within the due date.
  • Form details: GSTR-8 contains details of supplies made through the e-commerce operator and the amount of TCS collected.


GSTR-9:

  • Applicability: GSTR-9 is an annual return form that must be filed by regular taxpayers registered under GST.
  • Exemption: Taxpayers with an aggregate turnover of up to Rs. 2 crores in a financial year are exempted from filing GSTR-9.
  • Due date: GSTR-9 is due on or before December 31st of the subsequent financial year.
  • Penalty: Late fees of Rs. 100 per day of delay (up to a maximum of 0.25% of the taxpayer's turnover) will be charged for not filing the return within the due date.
  • Form details: GSTR-9 contains details of all outward and inward supplies made during the financial year, along with input tax credit availed, tax paid, and any demands or refunds.

GSTR-9A:

  • Applicability: GSTR-9A is an annual return form that must be filed by composition taxpayers registered under GST.
  • Exemption: Not applicable.
  • Due date: GSTR-9A is due on or before December 31st of the subsequent financial year.
  • Penalty: Late fees of Rs. 100 per day of delay (up to a maximum of 0.25% of the taxpayer's turnover) will be charged for not filing the return within the due date.
  • Form details: GSTR-9A contains details of all supplies made by the composition taxpayer during the financial year, along with tax paid and any demands or refunds.

GSTR-10:

  • Applicability: GSTR-10 is a return form that must be filed by taxpayers who have cancelled their GST registration.
  • Exemption: Not applicable.
  • Due date: GSTR-10 is due within three months of the date of cancellation of registration.
  • Penalty: Late fees of Rs. 100 per day of delay (up to a maximum of Rs. 5,000) will be charged for not filing the return within the due date.
  • Form details: GSTR-10 contains details of inputs, capital goods, and stock held by the taxpayer at the time of cancellation of registration.

GSTR-11:

  • Applicability: GSTR-11 is a return form that must be filed by persons who have been issued a Unique Identification Number (UIN) under GST and have received inward supplies during the tax period.
  • Exemption: Not applicable.
  • Due date: GSTR-11 is due on or before the 28th of the month following the month for which the return is being filed.
  • Penalty: Late fees of Rs. 100 per day of delay (up to a maximum of Rs. 5,000) will be charged for not filing the return within the due date.
  • Form details: GSTR-11 contains details of all inward supplies received by the UIN holder during the tax period, along with tax paid and any demands or refunds.


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