What parameters are CFOs
focusing on to avoid GST scrutiny?
What parameters are CFOs focusing on to avoid GST scrutiny?
Book a demo to find out!

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

By Annapoorna

|

Updated on: Jan 11th, 2025

|

6 min read

All gst registered businesses have to file monthly or quarterly GST returns and an annual GST return based on the type of business. These GSTR filings are done online on the GST portal.

Latest Updates

10th January 2025

The due dates of monthly and quarterly GSTR-1, GSTR-3B, GSTR-5, GSTR-6, GSTR-7 and GSTR-8 returns are extended for the month/quarter ending 31st December 2024 as follows-

  • GSTR-7 & GSTR-8: File by 12th Jan 2025
  • GSTR-1 (Monthly): File by 13th Jan 2025
  • GSTR-5 & GSTR-6: File by 15th Jan 2025
  • GSTR-1 (QRMP): File by 15th Jan 2025
  • GSTR-3B (Monthly): File by 22nd Jan 2025
  • GSTR-3B (QRMP): File by 
          24th Jan 2025 for Category X States/UT  or 
          26th Jan 2025 for Category Y States/UT


Category X: Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, the Union Territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands and Lakshadweep.

Category Y:  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.

10th December 2024

The government has extended the due date for GSTR-3B of October 2024 for registered persons of Murshidabad, West Bengal till 11th December 2024 by notification.

27th November 2024

The government has extended the due date for GSTR-3B of October 2024 for registered persons of Manipur till 13th November 2024 by notification.

29th September 2024
As per the latest advisory from the GSTN, due to persistent demand from trade, the return data for July 2017 and August 2017 that was earlier archived on 1st August and on 1st September respectively has been restored until further notice. 

24th September 2024
As per the advisory from GST Network, on 01st October 2024, data of September 2017 shall be taken down from the GST portal in line with its data archival policy of saving data up to 7 years.

What is a GST Return?

A GST return is a document containing details of all income/sales and/or expenses/purchases that a GST-registered taxpayer (every GSTIN) is required to file with the tax administrative authorities. This is used by tax authorities to calculate net tax liability.

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

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

To file GST returns or for GST filings, check out the Clear GST software that allows the import of data from various ERP systems such as Tally, Busy, custom Excel, to name a few. There is also the option to use the desktop app for Tally users to directly upload data and file.

Who should file GST Returns?

Under the GST regime, regular businesses having more than Rs.5 crore as annual aggregate turnover (and taxpayers who have not opted for the QRMP scheme) have to file two monthly returns and one annual return. This amounts to 25 returns each year. 

Taxpayers with a turnover of up to Rs.5 crore have the option to file returns under the QRMP scheme. The number of GSTR filings for QRMP filers is 9 each year, which include 4 GSTR-1 and GSTR-3B returns each and an annual return. Note that QRMP filers have to pay tax on a monthly basis even though they are filing returns quarterly.

There are also separate statements/returns required to be filed in special cases such as composition dealers where the number of GSTR filings is 5 each year (4 statement-cum-challans in CMP-08 and 1 annual return GSTR-4).

How many returns are there under GST?

There are 13 returns under GST. They are the GSTR-1, GSTR-3B, GSTR-4, GSTR-5, GSTR-5A, GSTR-6, GSTR-7, GSTR-8, GSTR-9, GSTR-10, GSTR-11, CMP-08, and ITC-04. However, all returns do not apply to all taxpayers. Taxpayers file returns based on the type of taxpayer/type of registration obtained. 

Eligible taxpayers, i.e. with a turnover exceeding Rs.5 crore are also required to also file a self-certified reconciliation statement in Form GSTR-9C.

Besides the GST returns that are required to be filed, there are statements of input tax credit  available to taxpayers, namely GSTR-2A (dynamic) and GSTR-2B (static). There is also an Invoice Furnishing Facility (IFF) available to small taxpayers who are registered under the QRMP scheme to furnish their Business to Business (B2B) sales for the first two months of the quarter. These small taxpayers will still need to pay taxes on a monthly basis using Form PMT-06.

We have explained the various GST returns, along with applicability and due dates in the section below.

What are the different types of GST returns and the due dates to file them?

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

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

Return FormDescriptionFrequencyDue Date
GSTR-1Details of outward supplies of taxable goods and/or services affected.Monthly11th of the next month.
Quarterly (If opted under the QRMP scheme)13th of the month succeeding the quarter.
IFF (Optional by taxpayers under the QRMP scheme)Details of B2B supplies of taxable goods and/or services affected.Monthly (for the first two months of the quarter)13th of the next month.
GSTR-3BSummary return of outward supplies and input tax credit claimed, along with payment of tax by the taxpayer.Monthly20th of the next month.
Quarterly (For taxpayers under the QRMP scheme)22nd or 24th of the month succeeding the quarter***
CMP-08Statement-cum-challan to make a tax payment by a taxpayer registered under the composition scheme under Section 10 of the CGST Act.Quarterly18th of the month succeeding the quarter.
GSTR-4Return for a taxpayer registered under the composition scheme under Section 10 of the CGST Act.Annually30th of June suceeding a financial year from FY 24-25 onwards. (earlier 30th of the month succeeding a financial year upto FY 23-24)
GSTR-5Return to be filed by a non-resident taxable person.Monthly20th of the next month. 
(Amended to 13th by Budget 2022; yet to be notified by CBIC.)
GSTR-5AReturn to be filed by non-resident OIDAR service providers.Monthly20th of the next month.
GSTR-6Return for an input service distributor to distribute the eligible input tax credit to its branches.Monthly13th of the next month.
GSTR-7Return to be filed by registered persons deducting tax at source (TDS).Monthly10th of the next month.
GSTR-8Return to be filed by e-commerce operators containing details of supplies effected and the amount of tax collected at source by them.Monthly10th of the next month.
GSTR-9Annual return by a regular taxpayer.Annually31st December of the next financial year.
GSTR-9CSelf-certified reconciliation statement.Annually31st December of the next financial year.
GSTR-10Final return to be filed by a taxpayer whose GST registration is cancelled.Once, when the GST registration is cancelled or surrendered.Within three months of the date of cancellation or date of cancellation order, whichever is later.
GSTR-11Details of inward supplies to be furnished by a person having UIN and claiming a refundMonthly28th of the month following the month for which statement is filed.
ITC-04Statement to be filed by a principal/job-worker about details of goods sent to/received from a job-workerAnnually  
(for AATO up to Rs.5 crore) 


Half-yearly 
(for AATO > Rs.5 crore)
25th April where AATO is up to Rs.5 crore. 



25th October and 25th April where AATO exceeds Rs.5 crore. 

(AATO = Annual aggregate turnover)

***For the taxpayers with aggregate turnover equal to or below Rs 5 crore, eligible and remain opted into the QRMP scheme, 22nd of month next to the quarter for taxpayers in category X states/UTs and 24th of month next to the quarter for taxpayers in category Y states/UTs 

  • Category X: Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana or Andhra Pradesh or the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands and Lakshadweep.
  • Category Y: Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha or the Union Territories of Jammu and Kashmir, Ladakh, Chandigarh and New Delhi.

Please note: GST filings as per the CGST Act are subject to changes by CBIC notifications/orders.

Upcoming Due Dates to file GST Returns

The due dates for filing GST returns can be extended by issuing orders or notifications. Here, we have the list of GST return due dates for the FY 2024-25. 

Download FY 2024-25 calendar here: GST return filing calendar April 2024 – March 2025

Upcoming Due Dates for all Returns:

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

GSTR-1

Quarterly filing of GSTR-1: 

(Annual turnover up to Rs.5 crore can opt for quarterly filing)

QuarterDue date*
Oct-Dec 202415th Jan 2025 (earlier 13th Jan 2025)
Jan-Mar 202513th April 2025

Note: Taxpayers with a turnover of up to Rs.5 crore can opt to furnish their Business to Business (B2B) sales for the first two months of the quarter using an Invoice Furnishing Facility (IFF). The deadline will be the 13th of the following month. However, GSTR-1 will still need to be filed quarterly, but the invoices already declared in the IFF need not be declared again. 

Monthly filing of GSTR-1:

(Annual turnover of more than Rs.5 crore must file monthly only)

MonthDue Date*
Dec 202413th Jan 2025 (earlier 11th Jan 2025)
Jan 202511th Feb 2025
Feb 202511th March 2025
March 202511th April 2025
April 202511th May 2025
May 202511th June 2025

GSTR-2 and GSTR-3

The filing of these forms is currently suspended.

GSTR-3B

GSTR-3B is a monthly summary return to be filed by all taxpayers except those registered under the composition scheme.

Quarterly filing of GSTR-3B:

(Annual turnover up to Rs.5 crore can opt for quarterly filing)

QuarterDue date*
Oct-Dec 202424th or 26th Jan 2025*** (earlier 22nd or 24th Jan 2025) 
Jan-March 202422nd or 24th April 2025***

Monthly filing of GSTR-3B:

(Annual turnover of more than Rs.5 crore must file monthly only)

MonthDue Date*
Dec 202422nd Jan 2025 (earlier 20th Jan 2025)
Jan 202520th Feb 2025
Feb 202520th March 2025
March 202520th April 2025
April 202520th May 2025
May 202520th June 2025

***Category X: Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana or Andhra Pradesh or the Union Territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands and Lakshadweep.

Category Y: Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha or the Union Territories of Jammu and Kashmir, Ladakh, Chandigarh and New Delhi.

PMT-06

Taxpayers with a turnover of up to Rs.5 crore can opt to file a quarterly GSTR-1 and GSTR-3B under the QRMP scheme (with an optional use of the Invoice Furnishing Facility (IFF) to furnish their B2B sales for the first two months of the quarter).

These taxpayers will still need to pay taxes monthly using PMT-06 for the first two months of the quarter. The due dates are as follows:

Period (Quarterly)Due date*
Jan 202525th Feb 2025
Feb 202525th March 2025

CMP-08

Period (Quarterly)Due date*
Oct-Dec 202418th Jan 2025
Jan-March 202418th Feb 2025

GSTR-4

At the 53rd GST Council meeting, it was decided that for the financial year 2024-25 and onwards, the due date is 30th June following such financial year. Accordingly, the due date of GSTR-4 for FY 2024-25 is 30th June 2025.

GSTR-5

Summary of outward taxable supplies and tax payable by the non-resident taxable persons:

Period (Monthly)Due Date*
Dec 202415th Jan 2025 (earlier 13th Jan 2025) 
Jan 202513th Feb 2025
Feb 202513th March 2025
March 202513th April 2025
April 202513th May 2025
May 202513th June 2025

GSTR-5A

Summary of outward taxable supplies and tax payable by an Online Information and Database Access or Retrieval Services (OIDAR) provider:

Period (Monthly)Due Date*
Dec 202420th Jan 2025
Jan 202520th Feb 2025
Feb 202520th March 2025
March 202520th April 2025
April 202520th May 2025
May 202520th June 2025

GSTR-6

Details of Input Tax Credit (ITC) received and distributed by an Input Service Distributor (ISD):

Period (Monthly)Due Date*
Dec 202415th Jan 2025 (earlier 13th Jan 2025) 
Jan 202513th Feb 2025
Feb 202513th March 2025
March 202513th April 2025
April 202513th May 2025
May 202513th June 2025

GSTR-7

Summary of Tax Deducted at Source (TDS) and deposited under GST laws:

Period (Monthly)Due Date*
Dec 202412th Jan 2025 (earlier 10th Jan 2025)
Jan 202510th Feb 2025
Feb 202510th March 2025
March 202510th April 2025
April 202510th May 2025
May 202510th June 2025

GSTR-8

Summary of Tax Collected at Source (TCS) by e-commerce operators under GST laws:

Period (Monthly)Due Date*
Dec 202412th Jan 2025 (earlier 10th Jan 2025)
Jan 202510th Feb 2025
Feb 202510th March 2025
March 202510th August 2025
April 202510th September 2025
May 202510th October 2025

GSTR-9

GSTR-9 is the annual return to be filed by taxpayers. The due date for filing GSTR-9 for FY 2023-24 is 31st December 2024 and due date for GSTR-9 of FY 2024-25 is 31st December 2025.

GSTR-9C

GSTR-9C is the annual self-certified reconciliation statement to be filed by taxpayers with a turnover exceeding Rs.5 crore. The due date for filing GSTR-9C for FY 2024-25 is 31st December 2025.

ITC-04

(1) Those with an annual aggregate turnover of more than Rs.5 crore – Half-yearly from April-September 2024- due on 25th October 2024 and October-March 2025 due on 25th April 2025.

(2) Those with an annual aggregate turnover of up to Rs.5 crore – Yearly due on 25th April 2025.

Statement to be filed by a principal/job-worker about details of goods sent to/received from a job-worker:

*The due dates are subject to changes by CBIC notifications/orders.

Late Fees for not Filing Return on Time

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

Interest is charged at 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 are charged at Rs.100 per day per Act. Hence, it will be Rs.100 under CGST and Rs.100 under SGST. The total will be Rs.200 per day, subject to a maximum of Rs.5,000. Please note that from the month of/quarter ended June 2021, the maximum amount of late fees has been revised as below.

Taxpayer categoryLate fee capped at
Taxpayers whose total amount of central tax payable is NilRs.250^
Taxpayers with an annual aggregate turnover up to Rs.1.5 crore in the previous financial yearRs.1,000^
Taxpayers with an annual aggregate turnover exceeding Rs.1.5 crore and up to Rs.5 crore in the previous financial yearRs.2,500^

^Taxpayers should note that an equal penalty will apply under SGST. There are no late fees under IGST. 

How are GST returns filed or submitted?

There are prescribed formats for each of the above GST returns. These forms need to be filed on the GST portal. However, they may seem complex and difficult to understand by many taxpayers. Do not worry, you can also file your returns very easily using the Clear GST software.

Sign-up now and try it yourself.

Does GST have to be paid monthly?

GST is to be paid monthly by regular taxpayers, even those who have opted for quarterly filing of returns, i.e. the QRMP scheme. 

However, for small taxpayers, there is an option to choose the composition scheme under GST, if their annual aggregate turnover is up to Rs.1.5 crore for manufacturers/dealers and Rs.50 lakh for pure service providers. They can file a quarterly statement-cum-challan and pay taxes quarterly.

About the Author

I preach the words, “Learning never exhausts the mind.” An aspiring CA and a passionate content writer having 4+ years of hands-on experience in deciphering jargon in Indian GST, Income Tax, off late also into the much larger Indian finance ecosystem, I love curating content in various forms to the interest of tax professionals, and enterprises, both big and small. While not writing, you can catch me singing Shāstriya Sangeetha and tuning my violin ;). Read more

Clear offers taxation & financial solutions to individuals, businesses, organizations & chartered accountants in India. Clear serves 1.5+ Million happy customers, 20000+ CAs & tax experts & 10000+ businesses across India.

Efiling Income Tax Returns(ITR) is made easy with Clear platform. Just upload your form 16, claim your deductions and get your acknowledgment number online. You can efile income tax return on your income from salary, house property, capital gains, business & profession and income from other sources. Further you can also file TDS returns, generate Form-16, use our Tax Calculator software, claim HRA, check refund status and generate rent receipts for Income Tax Filing.

CAs, experts and businesses can get GST ready with Clear GST software & certification course. Our GST Software helps CAs, tax experts & business to manage returns & invoices in an easy manner. Our Goods & Services Tax course includes tutorial videos, guides and expert assistance to help you in mastering Goods and Services Tax. Clear can also help you in getting your business registered for Goods & Services Tax Law.

Save taxes with Clear by investing in tax saving mutual funds (ELSS) online. Our experts suggest the best funds and you can get high returns by investing directly or through SIP. Download Black by ClearTax App to file returns from your mobile phone.

Cleartax is a product by Defmacro Software Pvt. Ltd.

Company PolicyTerms of use

ISO

ISO 27001

Data Center

SSL

SSL Certified Site

128-bit encryption