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GST Return

Filing GST return under the GST regime is crucial as non-compliance and delay will result in penalties and affect your compliance rating and timely refunds.

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All registered businesses have to file monthly, quarterly and/or annual GST Returns based on the type of business. In this article, we cover the following topics

  1. What is GST Return?
  2. Who should file GST Returns?
  3. Types of GST Returns
  4. Due Dates to file GST Returns
  5. Extensions of Due dates of GST Returns
  6. Late Fees for not Filing Return on Time

Latest Updates on Due date Changes!

20th Feb 2018

Due date to file GSTR-3B for the month of January 2019 is extended up to 22nd February 2019*

*subject to a notification by CBIC

31st Dec 2018

  • Filing of ITC-04 for Jul 2017 to Dec 2018 extended till 31st Mar 2019.
  • Yet to be Migrated taxpayers note! Complete GST Registration by 28th Feb 2019 and file GSTR-1 & GSTR-3B for Jul 2017 to Feb 2019 by 31st Mar 2019.

22nd Dec 2018

Filing GSTR-9, GSTR-9A & GSTR-9C extended till 30th June 2019 for FY 2017-18.

10th Sept 2018

Due date of TRAN-1 and TRAN-2 is extended for certain taxpayers who could not complete filing due to tech glitch, to 31st March 2019 and 30th April 2019 respectively.

 

1. What is GST Return?

A return is a document containing details of income which a taxpayer is required to file with the tax administrative authorities. This is used by tax authorities to calculate tax liability.

Under GST, a registered dealer has to file GST returns that include:

  • Purchases
  • Sales
  • Output GST (On sales)
  • Input tax credit (GST paid on purchases)

To file GST returns, GST compliant sales and purchase invoices are required. You can generate GST compliant invoices for free on ClearTax BillBook.

2. Who should file GST Returns?

In the GST regime, any regular business has to file two monthly returns and one annual return. This amounts to 26 returns in a year.

The beauty of the system is that one has to manually enter details of one monthly return – GSTR-1. The other return GSTR 3B will get auto-populated by deriving information from GSTR-1 filed by you and your vendors.

There are separate returns required to be filed by special cases such as composition dealers.

3. What are the different types of GST Returns?

Here is a list of all the returns to be filed as prescribed under the GST Law along with the due dates.

As per the CGST Act subject to changes by CBIC Notifications

Return Form Particulars Frequency Due Date
GSTR-1 Details of outward supplies of taxable goods and/or services affected Monthly 11th* of the next month with effect from October 2018

*Previously, the due date was 10th

GSTR-2

Suspended

Details of inward supplies of taxable goods and/or services affected claiming the input tax credit. Monthly 15th of the next month

 

GSTR-3

Suspended

Monthly return on the basis of finalization of details of outward supplies and inward supplies along with the payment of tax. Monthly 20th of the next month

 

GSTR-3B Simple Return in which summary of outward supplies along with Input Tax Credit is declared  and payment of tax is affected by taxpayer Monthly 20th of the next month
GSTR-4 Return for a taxpayer registered under the composition levy Quarterly 18th of the month succeeding quarter
GSTR-5 Return for a Non-Resident foreign taxable person Monthly 20th of the next month
GSTR-6 Return for an Input Service Distributor Monthly 13th of the next month
GSTR-7 Return for authorities deducting tax at source. Monthly 10th of the next month
GSTR-8 Details of supplies effected through e-commerce operator and the amount of tax collected Monthly 10th of the next month
GSTR-9 Annual Return for a Normal Taxpayer Annually 31st December of next financial year*
GSTR-9A Annual Return a taxpayer registered under the composition levy anytime during the year Annually 31st December of next financial year*
GSTR-10 Final Return Once, when GST Registration is cancelled or surrendered Within three months of the date of cancellation or date of cancellation order, whichever is later.
GSTR-11 Details of inward supplies to be furnished by a person having UIN and claiming a refund Monthly 28th of the month following the month for which statement is filed

Here is a video to understand who should file GST Return and why should it be filed –

 

 

4.Upcoming Due Dates to file GST Returns

Due Dates for filing GST Returns can be extended by issuing Orders or Notifications. Here, we have got for you the list of upcoming GST returns due dates that you must not miss!

GSTR-1

Quarterly GST Return

Annual Turnover up to Rs 1.5 crore can opt for quarterly filing

Quarter Due date
Oct-Dec 2018 31st January 2019
Jan- Mar 2019 30th April 2019

Monthly GST Return

Annual Turnover of more than Rs 1.5 crore must file monthly

Period Dates
December 2018 11th January 2019
January 2019 11th February 2019
February 2019 11th March 2019
March 2019 11th April 2019

GSTR-2 and GSTR-3

Filing currently suspended

GSTR-3B

  • GSTR-3B has been extended to March 2019
  • All businesses have to file GSTR-3B by 20th of next month until the month of March 2019.

GSTR-4

Due date  for the quarter October 2018 to December 2018 is 18th Jan 2019
Due date  for the quarter Jan 2019 to Mar 2019 is 18th Apr 2019

GSTR-5

Non-resident taxpayers have to file GSTR-5 by 20th of next month.

GSTR-5A

Those non-resident taxpayers who provide OIDAR services have to file GSTR-5A by 20th of next month.

GSTR-6

The input service distributors have to file GSTR-6 by 13th of next month.

GSTR-7

Period (Monthly) Date
Oct 2018-Dec 2018 31st January 2019
January 2019 10th February 2019
February 2019 10th March 2019
March 2019 10th April 2019

GSTR-8

Period (Monthly) Date
Oct 2018-Dec 2018 31st January 2019
January 2019 10th February 2019
February 2019 10th March 2019
March 2019 10th April 2019

5. Previous year extensions of Due dates

8th December 2018
 
CBIC extends due date for filing GSTR-9, GSTR-9A and GSTR-9C from 31st December 2018 till 31st March 2019 for FY 2017-18.
 
28th November 2018
 
Due dates for filing GSTR-1, GSTR-3B and GSTR-4 have been extended in those places which were affected by cyclones Titli and Gaza:
 

Sl. no.Return/FormExtended due dateTaxpayers eligible for extension
1Form GSTR-3B for September 2018 and October 201830th November 2018Taxpayers whose principal place of business is in the district of Srikakulam in Andhra Pradesh
2Form GSTR-3B for October 201820th December 2018Taxpayers whose principal place of business is in 11 districts of Tamil Nadu*
3Form GSTR-1 for September 2018 and October 201830th November 2018Taxpayers having aggregate turnover more than Rs.1.5 crore and whose principal place of business is in the district of Srikakulam in Andhra Pradesh
4Form GSTR-1 for October 201820th December 2018Taxpayers having aggregate turnover more than Rs. 1.5 crore and whose principal place of business is in the 11 districts of Tamil Nadu*
5Form GSTR-1 for the quarter July 2018 to September 201830th November 2018Taxpayers having aggregate turnover of up to Rs. 1.5 crore and whose principal place of business is in the district of Srikakulam in Andhra Pradesh
6Form GSTR-4 for the quarter July 2018 to September 201830th November 2018Taxpayers registered under Composition scheme, whose principal place of business is in the district of Srikakulam in Andhra Pradesh
7Form GSTR-7 for the month of October 201831st January 2019All taxpayers

 
*Cuddalore, Thiruvarur, Puddukottai, Dindigul, Nagapatinam, Theni, Thanjavur, Sivagangai, Tiruchirappalli, Karur and Ramanathapuram.
 
 
10th Sept 2018:

1. Extension of Due date for GSTR-3B only for newly migrated taxpayers for months July 2017 to Nov 2018 till 31st December 2018. The due dates remain unchanged for the rest of the taxpayers.

2. Extension of Due date for GSTR-1 in case of taxpayers with turnover above Rs 1.5 crores in previous FY or Current FY

a. Regular taxpayers : for months from July 2017 to September 2018 extended till the 31st October 2018.

b. Newly migrated taxpayers : for months from July 2017 to November 2018 extended till the 31st December 2018.

3. Extension of Due date for GSTR-1 in case of taxpayers with turnover upto Rs 1.5 crores in previous FY or Current FY

a. Regular taxpayers :

Quarter New Due date
July – September 2017 31st October 2018
October – December 2017 31st October 2018
January – March 2018 31st October 2018
April – June 2018 31st October 2018
July – September 2018 31st October 2018
October – December 2018 31st January 2019
January – March 2019 30th April 2019

b. Newly migrated taxpayers : For all quarters from July 2017 to September 2018 extended till 31st December 2018.

c. For flood-affected regions of Kodagu, Mahe and Kerala : Above table of dates remain the same except for quarter July 2018 to September 2018 extended till 15th November 2018.

4. Due date of TRAN-1 and TRAN-2 is extended for certain taxpayers who could not complete filing due to tech glitch, to 31st March 2019 and 30th April 2019 respectively.

4th Sep 2018 : 

1. Taxpayers who filed GST CMP-04 for opting out of the composite scheme between 2nd March 2018 to 31st March 2018 can declare their ITC claim in Form GST ITC -01 till 3rd of October 2018.

2. Time limit to file Form GST ITC-04 for the period from July 2017 to June 2018 has been extended till 30th September 2018.

3. CBIC released formats of GSTR -9 & GSTR -9A.

21st Aug 2018: Due date for filing GSTR – 3B for July 2018 has been extended to 24th August 2018.

Due date for GSTR-6 to be filed by ISD Extended!

Due date of GSTR-6 filing for the months from July 2017 to August 2018 is now 30th September 2018. (Notification dated 30th July 2018).

6. Late Fees for not Filing Return on Time

If GST Returns are not filed within time, you will be liable to pay interest and a late fee.

Interest is 18% per annum. It has to be calculated by the taxpayer on the amount of outstanding tax to be paid. The time period will be from the next day of filing to the date of payment.

Late fees is Rs. 100 per day per Act. So it is 100 under CGST & 100 under SGST. Total will be Rs. 200/day. Maximum is Rs. 5,000. There is no late fee on IGST.

Latest Update as on 31st Dec 2018!

Late fees waived off on GSTR-1, GSTR-4, GSTR-3B being filed for the period from July 2017 to September 2018 between 22nd Dec 2018 to 31st Mar 2019.

Reduced late fees of Rs 50 per day of delay(Rs 20 for NIL return) is applicable for those who filed the GSTR-3B beyond the due date stipulated for months July 2017 to September 2018 before 22nd December 2018

Update as on 7th March 2018!

  • CBEC withdraws the reduction in Late fees for only GSTR-5A charged for delay in return filing with effect from 7th March 2018.

This means that the late fees to be paid by taxpayers for late-filing of GSTR-5A now stands at a total of Rs. 200 per day of delay (Rs. 100 per day of delay for NIL return) subject to the maximum cap in the late fees at Rs. 5,000

As on 7th March 2018, the reduced late fees for other returns such as GSTR-1, GSTR-3B(October 2017 onwards), GSTR-4, GSTR-5 &  GSTR-6 continue to apply.

 

There are prescribed formats for each of the above of the returns. The forms may seem complex and difficult to understand. Do not worry, you can file your returns very easily using ClearTax GST Software. 

Sign-up now and try it yourself.

 

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  1. GST ANX-2 - The Matching Tool will automatically compare the purchase register and data uploaded by the supplier. This demo tool has also been introduced to get feedback from the users.
  2. The Government has launched the New Filing System under GST on a trial basis. Here are the steps for filing FORM GST ANX-1 offline.
  3. The New Return System has been launched on a trial basis and the prototypes released. Users can learn how to take action in FORM GST ANX-2 offline tool.
  4. FORM GST RET-1A - Taxpayers can amend their returns under the New Return System. Learn how to file an amendment return using FORM GST RET-1A.
  5. FORM GST ANX-2 is the annexure for inward supplies under the main return FORM GST RET-1. Know about the contents and instructions on filing FORM GST ANX-2.
  6. New GST Return - Overview, Updates - Learn about important changes in New GST Returns prototype. The GSTN has introduced Demo offline tools of new return, option for amendment return, availing ITC, uploading invoices online and watch our video to know all about New GST Returns.
  7. A detailed guide on FORM GST RET-1, the main return under the new filing system. Know about the contents of the new return format and its annexures.
  8. Under new GST return system, the main return FORM RET-1 will have 2 annexures. Annexure 1 will contain details of all outward supplies, inward supplies liable to reverse charge and the import of goods and services
  9. New simplified return forms will be introduced in the second half of FY 2019. Let's look at the advantages and disadvantages associated with it.
  10. The Form PMT-08 is for self-assessed taxpayers under the new GST returns. Continue to read this article to know in detail about the form.
  11. New GST Return System has been launched on a trial basis. Here is all you need to know on transitioning to the New Return System from the current system.
  12. Know all the steps to be taken to reconcile input tax credit between auto-generated GSTR-2A and GSTR-3B, as well as matching ITC with books of accounts, this can be done by way of reconciliation.
  13. GSTR-9 is the annual return to be filed by registered taxpayers. Here is a detailed explanation on how to fill tables 6-8 and 12-13 in the GSTR-9 return.
  14. Guide to fill tables 4 & 5 and 10 & 11 in GSTR-9. Find out how to fill in details of advances, inward and outward supplies made on which tax is payable.
  15. GSTR-9: An annual return to be filed once in a year by the registered taxpayers under GST. Here are some of the frequently asked questions on filing GSTR-9.
  16. All taxpayers registered under the composition scheme of GST are required to file their annual returns in the Form GSTR-9A. A user guide for filing GSTR-9A.
  17. A new section has been introduced in the CGST Act, which lays down the guidelines for claiming input tax credit under the new return filing system.
  18. There is no provision to amend GST returns yet. Learn about the common errors made while filing returns and how one can avoid them.
  19. Import sales invoices B2B, B2B (Large) and populate HSN summary for outward supplies in GSTR-1 from the e-way bill portal. This easy to use guide can help!
  20. GSTR-8 is a monthly return required to be filed by all e-commerce operators by the 10th. Here is a step-by-step guide to filing your return on GST Portal.
  21. Although GSTR-9 and GSTR-9C sounds similar there are huge differences between the two. Read to know more as we compare the two forms.
  22. GSTR 4A is a record of all invoices received by the composition dealers from the suppliers in a particular tax period. Read to know more about Form GSTR-4A.
  23. The GST council announced the new GST quarterly returns for small taxpayers known as Sahaj & Sugam. Read to know about Sahaj form in detail.
  24. The GST council introduced new quarterly returns called Sahaj & Sugam in 27th GST council meeting. Let us know the GST Sugam returns in detail.
  25. GSTR 2A for reconciliation can be downloaded from the GST portal in JSON and excel format. Know the steps to download GSTR 2A in excel format.
  26. GSTR-9C is to be filed where the taxpayer is subject to GST Audit for FY. Get to know about this reconciliation statement, certification & filing process
  27. GSTR-9A forms are released and must be filed by Composition dealers now extended till 30th June 2019. Know the rules and compliance around this.
  28. GSTR-5A must be filed monthly by 20th of next month by OIDAR service provider. Here are steps to be followed to file this GST returns on the Government portal.
  29. GSTR-5 must be filed monthly by 20th of next month by Non resident GST taxpayers. Here is step-by-step guide to file GSTR-5 on GST portal.
  30. The government mandates the filing of Information Returns under GST for certain class of persons. Information returns are not tax returns.
  31. Filing GSTR 5A is mandatory for the non-resident OIDAR service providers even if there is no business activity within 20th day of the succeeding month
  32. GST Return filers are getting an error called 'Checksum Validation: Failed' while filing their GSTR-3B and GSTR-4. Here are a few solutions that might work.
  33. Amendments can be made in each invoice and details at summary level also. Both type of amendments have there own limitations. Read this article to know more
  34. Learn to file GSTR-06 on the GST Portal. GSTR-06 is a monthly return to be filed by Input Service Distributor. Important return for distribution of credit.
  35. A dealer who wants to claim refund on export has to file the Table 6A of GSTR-1. Here is a guide on how to do file the Table 6A of GSTR-1 on GST portal
  36. GSTR-4 is a quarterly return to be filed by Composition dealers. This article contains in detail each section and the details to be provided in it.
  37. not possible to revise GSTR-3B once filed. But Government has now allowed to ‘Reset GSTR 3B’ after submission but before filing the return.
  38. GSTR 1 is a monthly or quarterly return to be filed by a regular taxpayer. This article is a detailed analysis of GST Form GSTR-1.
  39. All regular taxpayers have to file GSTR-3B every month. Here is a step-by-step guide for Tally users to generate the report and enter values in GST Portal.
  40. GSTR-3B is a monthly return required to be filed by all regular taxpayers till March 2019. Here is a step-by-step guide to filing your return on GST Portal.
  41. A step-by-step guide on filing GSTR-4 on GST Portal to help composition dealers in easy GST return filing.
  42. A dealer has to convert GSTR-2A JSON to Excel. This conversion is required for matching and reconciliation, an important step in GSTR 2 return filing.
  43. GSTR-2 is a return containing details of all inward supplies. Based on this return the Input Tax Credit that a taxpayer is eligible to avail is determined.
  44. GSTR-3A Notice sent by the tax authorities to defaulters who do not file their GST returns.
  45. To modify, add or delete details in invoices entered on GST Portal one can download and make changes GSTR 1 and upload it on the GST website. Here is how
  46. GSTR 2A is a return containing details of all the inward supplies, TDS and TCS. GSTR 2A is auto-populated based on the following -
  47. ClearTax has come across many queries and error messages received by taxpayers and compiled a few of filing GSTR 1 common errors.
  48. This article will help you understand whether a dealer with ZERO outward supplies is required to file GSTR 1 return and how to file a NIL GSTR 1 return.
  49. GSTR 2A is an automatic return generated for a taxpayer from his seller’s GSTR-1. It takes information of goods and/or services which have been purchased in a given month from the seller’s GSTR-1.
  50. GSTR-1A is a document containing changes made to sales invoices reported in GSTR-1 which was filed earlier.
  51. GSTR 1 is a monthly GST return that contains details of all outward supplies. This is a step-by-step guide on how to file GSTR 1 on the GST Portal.
  52. Details to be mentioned in GSTR 3B Form are shared. Detail of the eligible ITC and tax liability under CGST, SGST and IGST is to be mentioned.
  53. Let us look at chapter 8 of CGST rules - Returns. This text is taken from http://www.cbec.gov.in/resources//htdocs-cbec/gst/cgst-rules-01july2017%20.pdf
  54. The GST Council has relaxed filing of GST Returns for 1st six months. Here's all you need to know about GSTR3B to be filed for these 6 months.
  55. Not every business is required to file all the returns and here we are elaborating on which all returns are required to be filed by different business assesses.
  56. A taxable person who opts for cancellation of GST registration has to file a final return under GST law in form GSTR-10 within three months. Read more here
  57. Every taxable person under GST law will be required to furnish an annual return in form GSTR-9 before 31st December of next financial year. Read more here
  58. Under GST, there are specific Rules for Return filing compliance by ecommerce operators and suppliers. Learn about the rules through easy examples here.
  59. E-Commerce Operators Registered under GST are Required to Collect Tax at Source and file GSTR-8 by 10th of next month. Read more here
  60. Every registered taxable person who is required to deduct tax at source under GST shall furnish a return in FORM GSTR-7 by 10th of next month. Read more here
  61. Every taxable person registered as an Input Service Distributor is required to furnish details of input credit distributed in form GSTR-6. Read more here
  62. Every person who has been issued a Unique Identity Number under GST shall furnish the details of supply in GSTR-11 by 28th of the next month. Read more here
  63. Every registered non-resident taxable person is required to furnish a return in GSTR-5 electronically through the GST Portal. Read here to know more
  64. A dealer registered under composition scheme of GST is required to furnish GSTR-4 by 18th of the month succeeding quarter. Read more to understand GSTR-4
  65. Every registered business is required to furnish details of Inward and Outward Supply and make payment of GST in monthly GSTR-3 Return. Read More
  66. According to revised model GST law, every registered taxable person is required to furnish details of Inward Supply for a tax period. Read More on GSTR-2
  67. According to Model GST law, every registered taxable person is required to submit “Details of Outward Supplies” in GSTR-1. This return is required to be filed within 10 days from the end of the tax period. Read More
  68. Tax returns and their due date for filing under the GST Law. Understand which all returns are applicable on your business and what are the filing timelines.