GST Return is a document filed by GST-registered businesses containing details of sales, purchases, input tax credit, and taxes payable/paid. Filing is mandatory for all GST taxpayers. Returns must be filed on the GST portal monthly, quarterly, or annually, depending on the taxpayer's classification.Key TakeawaysGST Return is mandatory for all GST-registered businesses, whether or not nil to report.Regular taxpayers file GSTR-1, GSTR-3B monthly or quarterly, plus annual returns (GSTR-9/9C).GST Return due dates vary depending on the taxpayer's turnover and the scheme.Non-filing attracts late fees & 18% per annum interest.What is GST Return?A GST Return is a statement submitted by a registered taxpayer showing details of income (sales), expenses (purchases), tax collected on sales (output GST) and tax paid on purchases (input GST credit).This helps authorities calculate the taxpayer’s net GST liability.To file GST returns or for GST filings, check out the Clear GST software, which allows the import of data from various ERP systems, such as Tally, Busy, and custom Excel, to name a few. There is also the option to use the desktop app for Tally users to upload data and file returns directly.Who Should File GST Returns?Regular taxpayers (turnover above ₹5 crore) - monthly returns + annual return.Small taxpayers (turnover up to ₹5 crore) - option to file quarterly via QRMP scheme + annual return.Composition dealers - quarterly CMP-08 + annual GSTR-4.E-commerce operators, non-resident taxpayers, ISD (input service distributors), TDS/TCS deductors - as per specific returns.GST Return Types & Due DatesReturn TypeApplicabilityFrequencyGeneral Due Date (FY 2026-27 & FY 2027-28)GSTR-1Details of outward suppliesMonthly / Quarterly (QRMP)Monthly: 11th of next month / Quarterly: 13th of the month following the quarterGSTR-3BSummary of outward supplies & ITC, tax paymentMonthly / Quarterly (QRMP)Monthly: 20th of next month / Quarterly: 22nd or 24th of month following quarter (Category X or Y states respectively)CMP-08Composition scheme taxpayersQuarterly18th of the month succeeding the quarterGSTR-4Composition scheme annual returnAnnually30th June following the end of the financial yearGSTR-5 / GSTR-5ANon-resident taxpayers and OIDAR service providersMonthly13th (GSTR-5) / 20th (GSTR-5A) of the next monthGSTR-6Input Service Distributor (ISD)Monthly13th of next monthGSTR-7Tax deducted at source (TDS)Monthly10th of next monthGSTR-8Tax collected at source (TCS) by e-commerce operatorsMonthly10th of next monthGSTR-9Annual return for regular taxpayersAnnually31st December following the end of the financial yearGSTR-9CAnnual reconciliation and audit for turnover Above ₹5 croreAnnually31st December following the end of the financial yearGSTR-10Final return upon cancellation/surrender of GST registrationOnce (one-time)Within 3 months from the date of cancellation or date of cancellation order, whichever is later GSTR-11Inward supplies for UIN holders (diplomatic/UN bodies etc.) claiming refundMonthly28th of the month following the tax period ITC-04Details of goods sent to/received from job workersHalf-yearly (Turnover > ₹5 crore) 25th October (for Apr–Sep)25th April (for Oct–Mar)Annually (Turnover ≤ ₹5 crore)25th April following the financial year ‘X’ category States/UT – Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana or Andhra Pradesh, the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands and Lakshadweep.‘Y’ category States/UT- Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha, the Union Territories of Jammu and Kashmir, Ladakh, Chandigarh and New Delhi.Upcoming GST Returns Due Dates FY 2026-27For easy access to upcoming GST due dates, here is the GST calendar for all returns:GSTR-1 (Details of Outward Supplies)Filing TypePeriodDue Date (FY 25-26)Quarterly (QRMP)Apr-Jun 202613th July 2026Jul-Sep 202613th Oct 2026Oct-Dec 202613th Jan 2027Jan-Mar 202713th Apr 2027Monthly (Turnover Above ₹5 Cr)Apr 202613th May 2026May 202613th Jun 2026Jun 202613th Jul 2026Jul 202611th Aug 2026Aug 202611th Sep 2026Sep 202611th Oct 2026Oct 202611th Nov 2026Nov 202611th Dec 2026Dec 202611th Jan 2027Jan 202711th Feb 2027Feb 202711th Mar 2027Mar 202711th Apr 2027GSTR-3B (Summary Return & Tax Payment)Filing TypePeriodDue Date (FY 26-27)Quarterly (QRMP)Apr-Jun 202622nd (Category X) / 24th (Category Y) Jul 2026Jul-Sep 202622nd (Category X) / 24th (Category Y) Oct 2026Oct-Dec 202622nd (Category X) / 24th (Category Y) Jan 2027Jan-Mar 202722nd (Category X) / 24th (Category Y) Apr 2027Monthly (Turnover above ₹5 Cr)Apr 202620th May 2026May 202620th Jun 2026Jun 202620th Jul 2026Jul 202620th Aug 2026Aug 202620th Sep 2026Sep 202620th Oct 2026Oct 202620th Nov 2026Nov 202620th Dec 2026Dec 202620th Jan 2027Jan 202720th Feb 2027Feb 202720th Mar 2027Mar 202720th Apr 2027CMP-08 (Quarterly Statement for Composition Dealers)QuarterDue Date (FY 26-27)Apr-Jun 202618th Jul 2026Jul-Sep 202618th Oct 2026Oct-Dec 202618th Jan 2027Jan-Mar 202718th Apr 2027GSTR-4 (Annual Return for Composition Taxpayers)Financial YearDue DateFY 2025-2630th June 2026GSTR-5 (Non-Resident Taxable Persons)MonthDue DateApr 202613th May 2026May 202613th June 2026June 202613th Jul 2026Jul 202613th Aug 2026Aug 202613th Sep 2026Sep 202613th Oct 2026Oct 202613th Nov 2026Nov 202613th Dec 2026Dec 202613th Jan 2027Jan 202713th Feb 2027Feb 202713th Mar 2027 Mar 202713th Apr 2027GSTR-5A (OIDAR Service Providers)MonthDue DateApr 202620th May 2026May 202620th June 2026June 202620th Jul 2026Jul 202620th Aug 2026Aug 202620th Sep 2026Sep 202620th Oct 2026Oct 202620th Nov 2026Nov 202620th Dec 2026Dec 202620th Jan 2027Jan 202720th Feb 2027Feb 202720th Mar 2027Mar 2027Apr 20th 2027GSTR-6 (Input Service Distributor)MonthDue DateApr 202613th May 2026May 202613th Jun 2026Jun 202613th Jul 2026Jul 202613th Aug 2026Aug 202613th Sep 2026Sep 202613th Oct 2026Oct 202613th Nov 2026Nov 202613th Dec 2026Dec 202613th Jan 2027Jan 202713th Feb 2027Feb 202713th Mar 2027Mar 202713th Apr 2027GSTR-7 (TDS Deductors)MonthDue DateApr 202610th May 2026May 202610th Jun 2026Jun 202610th Jul 2026Jul 202610th Aug 2026Aug 202610th Sep 2026Sep 202610th Oct 2026Oct 202610th Nov 2026Nov 202610th Dec 2026Dec 202610th Jan 2027Jan 202710th Feb 2027Feb 202710th Mar 2027Mar 202710th Apr 2027GSTR-8 (E-commerce Operators)MonthDue DateApr 202610th May 2026May 202610th Jun 2026Jun 202610th Jul 2026Jul 202610th Aug 2026Aug 202610th Sep 2026Sep 202610th Oct 2026Oct 202610th Nov 2026Nov 202610th Dec 2026Dec 202610th Jan 2027Jan 202710th Feb 2027Feb 202710th Mar 2027Mar 202710th Apr 2027GSTR-9 (Annual Return by Regular Taxpayers)Financial YearDue DateFY 2025-2631st Dec 2026GSTR-9C (Annual Reconciliation for Taxpayers with Turnover above ₹5 Cr)Financial YearDue DateFY 2025-2631st Dec 2026ITC-04 (Goods Sent to Job Workers)Turnover CategoryPeriodDue DateAbove ₹5 croreApr-Sep 2026 (Half-yearly)25th Oct 2026Above ₹5 croreOct-Mar 2027 (Half-yearly)25th Apr 2027Up to ₹5 croreAnnual25th Apr 2027Note: Category X and Category Y states' respective due dates for quarterly returns GSTR-3B and GSTR-1 must be verified for their exact dates (e.g., 22nd / 24th of the month following the quarter) as per government notifications.This calendar is based on the latest notifications as of August 2025 and is subject to change by CBIC.How to File GST Returns Online?Step 1: Log in to the GST portal with your GSTIN & credentials.Step 2: Go to “Return Dashboard” under the Services tab.Step 3: Select the period (month/quarter/year) to file the return.Step 4: Select the applicable return form (GSTR-1, GSTR-3B, etc.).Step 5: Enter details of outward supplies, inward supplies (purchases), ITC, and taxes payable.Step 6: Upload invoices/data manually or via JSON upload (from accounting software).Step 7: Verify details and generate a summary before submission.Step 8: Pay taxes, if any, using net banking/NEFT/RTGS through challan (PMT-06).Step 9: Submit and file the return using DSC/EVC.Step 10: Download the acknowledgement for records.Penalties & Late Fees for Non-FilingInterest: 18% p.a. on outstanding tax until paid.Late Fees:Return TypeLate Fee Per Day (CGST)Late Fee Per Day (SGST)Total Late Fee Per DayMaximum CapGSTR-1₹25₹25₹50₹10,000GSTR-3B₹25₹25₹50₹10,000GSTR-9 (Annual)₹100₹100₹2000.25% of turnoverFor taxpayers with no tax liability (NIL returns), a reduced late fee of ₹10 per day per Act is applicable, capped at ₹250.Occasional government amnesty schemes may reduce or waive late fees for past periods; however, they must be checked for validity..

The tax official may have cancelled a taxpayer’s GST registration by initiating suo moto proceedings. The aggrieved taxpayer can apply for revocation or restoration of such GST registration cancelled by visiting the GST portal.Key Takeaways You can request to undo a suo moto cancellation by filing Form GST REG-21 directly through the "Registration" services on the GST portal.While you generally have 90 days to apply, this can be extended up to 270 days with official approval from a Commissioner or Joint/Additional Commissioner.You must file all outstanding tax returns and pay any associated interest, penalties, or late fees before the portal will allow you to submit a revocation request.If an officer questions your application via Form REG-23, you have seven working days to submit a detailed defence using Form REG-24.Successful applications result in an official restoration order via Form REG-22, whereas a failure to meet compliance standards leads to a final rejection through Form REG-05.Form GST REG-21: Application for reversal of cancellation of GST registrationA taxpayer whose registration is cancelled by the proper officer can apply for reversal of such cancellation of GST registration by applying Form GST REG-21. This application should be filed within 30 days of receiving the notice for the cancellation of GST registration.In case the proper officer has cancelled the registration because of the non-filing of returns. The reversal application in GST REG-21 can be filed only after pending returns are filed along with interest and penalty.Follow the steps below to file GST REG-21:Step 1: Log in to the GST portal and navigate to ‘Services’ > ‘Registration’ > ‘Application for revocation of GST registration cancellation.’Step 2: Enter the required information and reasons for the reversal of the cancellation of GST registration. Also, supporting documents can be attached.

Cancellation of GST registration means that the taxpayer will no longer be a registered person under GST and will not have to pay/collect any GST, claim an input tax credit or file returns. GST registration cancelled is covered under Section 29 of the CGST Act and Rules 20 to 22 of the CGST Rules.Key TakeawaysGST registration may be cancelled by the taxpayer himself or a tax officer due to business closure, the death of the proprietor, or non-compliance.Upon the officer's initiation, a GST REG-17 notice is issued. The taxpayer has to respond within 7 working days using Form GST REG-18.Proceedings will be dropped if the reply is satisfactory under REG-20. If the response is inadequate, the officer proceeds with cancellation via REG-19.Non-composition taxpayers face cancellation if they fail to file returns for six consecutive tax periods.The GSTIN becomes inactive upon cancellation, preventing further return filings and input tax credit claims.GST registration cancellation notice via GST REG-17 formUnder GST, a taxpayer and a proper officer can initiate the cancellation of GST registration. If a proper officer has reasons to initiate the cancellation of a registration, he can start the cancellation proceedings by issuing a show-cause notice in Form GST REG-17.

Cancelling your GST registration is a critical compliance step when a business closes, changes structure, or no longer meets threshold requirements. This guide explores voluntary and suo moto cancellations, the mandatory transition forms like REG-16, and the crucial revocation process. It will help you to avoid heavy penalties while maintaining legal standing under the latest GST laws.  Key takeaways Cancellation can be initiated by the taxpayer or suo moto by a Tax Officer. Under the latest 2026 standards, if returns are not filed for over three years, the GSTIN is subject to permanent administrative cancellation that cannot be revoked through the standard online portal.The portal automatically suspends your GSTIN (via Form GST REG-31, without prior notice) upon detecting a significant mismatch between GSTR-1 and GSTR-3B data. Before cancellation, you must reverse ITC on stock of inputs, semi-finished, and finished goods, calculated proportionately based on the original purchase invoices on which credit was availed (Rule 44, CGST Rules) While the base rule remains 30 days, the officers now have the power to extend the revocation period up to 90 days in cases of genuine hardship, provided all interests and penalties are cleared.Meaning of Cancellation of GST RegistrationCancellation of GST registration simply means that the taxpayer will not be a GST registered person anymore. He will not have to pay or collect GST or claim the input tax credit and accordingly, need not file GST returns.Consequences of GST Registration CancellationThe taxpayer will not pay GST anymoreFor certain businesses, registration under GST is mandatory. If the GST registration is cancelled and business is still continued, it will mean an offence under GST and heavy penalties will apply.Who can Cancel the GST Registration?The below infographic guides you on who can call for the cancellation of GST registration-*** Application for cancellation, in case of voluntary registrations made under GST, earlier could have been made only after one year from the date of registration.

GSTR-5A is a specific GST return filed every month. In this article, we will discuss about GST return for non-resident OIDAR service providers in detail.Key TakeawaysNon-resident OIDAR service providers must file GSTR-5A by the 20th of the following month, even if no business activity (Nil return) occurred during that period.GSTR-5A specifically covers services provided to unregistered persons or government entities in India for non-business purposes; registered entities handle their own tax via the reverse charge mechanism.OIDAR providers cannot claim ITC under GSTR-5A, and the return can be filed only after all tax liabilities and dues are paid in full.Taxpayers cannot file a return for the current period until all prior periods are cleared.Delays in filing incur a daily penalty of ₹200 for normal returns and ₹100 for Nil returns.If you have not filed GSTR-5A before the due date, a late fee of Rs.200 for normal return and Rs. 100 for nil return will apply.  Online Information and Database Access or Retrieval (OIDAR)In today’s world, the businesses are not bound by the national boundaries. One of the mediums to provide services in India from abroad is through the use of the internet. There are various models through which these services are offered to the service users.For example, Amazon providing cloud-based services (AWS) from the United States in India.

GSTR-5A is a return form to be filed by non-resident Online Information and Database Access or Retrieval (OIDAR) services provider for the services provided from a place outside India to a person in India to unregistered person or non-taxable customers. It has to be filed by 20th of the month succeeding the tax period to which the return relates to or by the date as may be extended by Commissioner.If the return for the previous tax period has not been filed, GSTR-5A for a particular tax period can be filed only after making full payment of taxes and other liabilities. Continue reading to understand the detailed steps to file GSTR 5A on the GST portal.Step by Step Guide to file GSTR 5A on GST portalStep-1: Login to the GST PortalStep-2:  Go to GSTR-5A page-> Select ‘Return period’ & Click ‘Prepare Online’Click on Services > Returns > Returns DashboardSelect the Financial Year & Return Filing Period (Month) for which you want to file the return & click ‘SEARCH’.Click the ‘PREPARE ONLINE’ button.Step-3: Provide Supply Details in various tilesFollowing are the tiles to enter details as shown in the below image-Table-5: Taxable outward supplies made to consumers in India. Table-5A: Amendments to taxable outward supplies to non-taxable persons in India Table-6: Interest or any other amountTile-5: Taxable outward supplies made to consumers in India Perform the following steps:Click the Tile-5    Click the ADD DETAILS button to add details for a new POS.    Select the Place of Supply, Enter taxable value, Rate and Tax amount and Click ‘ADD’. The details are added.    Note: In case there are two rate supplies in a State, click the ADD DETAILS button again to add details.

GSTR-3B is a mandatory summary return for reporting sales, tax liabilities, and ITC claims. This article provides a comprehensive overview of its applicability. ClearTax offers a sophisticated filing solution including automated reconciliations, optimised ITC claims, Table-4 reporting, and seamless vendor communication. Read further to explore GSTR-3B and learn how Clear’s advanced tools can streamline and ease your compliance process.Latest Updates21st April 2026The Invoice Management System (IMS) Offline Tool is an Excel-based utility that handles the heavy lifting of invoice reconciliation without requiring you to stay logged into the GST portal.21st April 2026The due date to file the form GSTR-3B for the month of March 2026 has been extended from 20th April to 21st April 2026 via Central Tax notification no. 01/202616th April 2026The GST portal now features a 'RE-COMPUTE INTEREST' button within Table 5.1. Taxpayers who see a discrepancy in their auto-calculated interest should use this facility to trigger a fresh calculation based on updated system parameters.​Key takeawaysSales figures in Tables 3.1 and 3.2 in GSTR-3B are now non-editable.

GSTR-1 is a monthly or quarterly sales return that every GST taxpayer must file. Most B2B invoices and credit or debit notes are auto-populated from the e-invoicing portal. You must also report B2C sales and reverse charge purchases. It’s important to get GSTR-1 right, since its details flow into your summary GST return, GSTR-3B.Key TakeawaysYou cannot file any GSTR-1 more than three years past its original due date. As of 2026, the portal permanently blocks these older returns.As a monthly filer (turnover > ₹5 crore), you must submit by the 11th of the following month. If there are any errors or invoices that are not uploaded, you can use GSTR-1A to resolve them.

The concept of Special Economic Zones (SEZs) has undergone major shifts in India. What started out as an attempt to promote exports and reduce trade barriers, has evolved into an advanced economic tool over time. SEZs are now an essential component of India's initiatives to increase its visibility internationally, drawing in both capital and technology. SEZs are still essential to the nation's economic growth strategy, even though their main objective has changed with time. This development hasn't been without difficulties, though, as India keeps improving and modifying its strategy to maximise these areas.History and Evolution of SEZs in IndiaIndia’s first steps into the SEZ model began earlier than many realise. In fact, back in 1965, the country established Asia’s first Export Processing Zone (EPZ) in Kandla, Gujarat.

The financial year 2025-26 is coming to an end. A business owner must ensure to close the GST and TDS books with utmost precision and accuracy, because failing to do so can adversely impact the audit report. Also, it’s not just about avoiding the negative repercussions an organisation can face, it's about paving the way for a smooth transition into the next year.For this, you need to have the compliance and filing guide that will ensure you tick all the GST compliance checkboxes for FY 2025-26. GST Checklist for a Seamless 2025-26 FY end ComplianceTurnover and tax liabilityReconcile the turnover (including credit notes/debit notes) reported in books vis à vis GSTR-1 vs GSTR-3BAmend and rectify any mistakes or omissions made in GSTR-1 or GSTR-3B returns for the previous financial year by March 2026 returnse-Way bill and e-invoices data to be reconciled with the Sales Register (SR)Check and report other incomes, such as fixed asset sales and miscellaneous incomeTax paid on advances received against servicesRealisation of export proceeds within one yearCompliance of supply to merchant exporters (0.1%)Input Tax Credit (ITC) availed and utilisedReconciliation of ITC General Ledgers (GLs) vis-à-vis balance appearing in the electronic credit ledger on the GST portal.Review the expense ledgers for any expenses on which ITC is eligible but was missed claiming.For example: GST on bank charges.Reconciliation of ITC register vis à vis GSTR-2B:ITC availed during the FY 2025-26 should match GSTR-2BReverse the ITC not appearing in GSTR-2BFollow up with vendors regarding any missing invoices and adopt the Invoice Management System (IMS) available on the GST portal to streamline the communication of incorrect purchase invoices/ITC for the financial year. Additionally, ensure timely resolution of invoices marked as 'Pending' in the IMS.Review of ITC utilisation entries passed in the books of accounts vis à vis the electronic liability ledger as per the GST portal. Ensure that the blocked ITC under Section 17(5) has not been claimed. If inadvertently claimed, ensure it is duly reversed in both the books and returns.Ensure the reversal of time-barred ITC claimed for FY 2025-26 was completed by 30th November 2026Rule 37: Check for ITC reversal required on account of non-payment within 180 days or reclaim of any ITC regarding supplies for which payment has been made.Rules 42 and 43: Impact of annualised ITC reversal (excluding capital goods).