GST Return - What is GST Return? Who Should File, Due Dates & Types of GST Returns

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 Takeaways

• GST Return is mandatory for all GST-registered businesses.
• Regular taxpayers file GSTR-1, GSTR-3B monthly or quarterly, plus annual returns (GSTR-9/9C).
• Composition dealers file 4 CMP-08 (quarterly) and 1 GSTR-4 (annual).
• Due dates vary depending on the taxpayer's turnover and the scheme.
• Non-filing attracts late fees & 18% per annum interest.
• Filing can be done step-by-step online on the GST portal.

What is a 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 Due Dates (FY 2024-25 & 2025 Updates)

‘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.

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

Upcoming Due Dates to File GST Returns

For easy access to upcoming GST due dates, here is the GST calendar for all returns:

GSTR-1 (Details of Outward Supplies)

GSTR-3B (Summary Return & Tax Payment)

CMP-08 (Quarterly Statement for Composition Dealers)

GSTR-4 (Annual Return for Composition Taxpayers)

GSTR-5 (Non-Resident Taxable Persons)

GSTR-5A (OIDAR Service Providers)

GSTR-6 (Input Service Distributor)

GSTR-7 (TDS Deductors)

GSTR-8 (E-commerce Operators)

GSTR-9 (Annual Return by Regular Taxpayers)

GSTR-9C (Annual Reconciliation for Taxpayers with Turnover above ₹5 Cr)

ITC-04 (Goods Sent to Job Workers)

Note: 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 Are GST Returns Filed Online? (Step-by-Step Guide)

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-Filing

• Interest: 18% p.a. on outstanding tax until paid.
• Late Fees:

• For 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.