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All registered businesses have to file monthly or quarterly and an annual GST return based on the type of business. All these GSTR filings are done online on the GST portal. In this article, we cover the following topics
A GST return is a document containing details of all income/sales and/or expense/purchase which a 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:
To file GST returns or for GST filing, check out gst.cleartax.in website that allows import of data from various ERP systems such as Tally, Busy, custom excel, to name a few. Moreover, there is option to use desktop app for Tally users to directly upload data and filing.
In the GST regime, any regular business having more than Rs.5 crore as annual aggregate turnover has to file two monthly returns and one annual return. This amounts to 26 returns in a year.
The number of GSTR filings vary for quarterly GSTR-1 filers under QRMP scheme. The number of GSTR filings online for them is 9 in a year, including the GSTR-3B and annual return.
There are separate returns required to be filed by special cases such as composition dealers whose number of GSTR filings is 5 in a year.
Here is a list of all the returns to be filed as prescribed under the GST Law along with the due dates.
GST filings as per the CGST Act subject to changes by CBIC Notifications
Return Form |
Description |
Frequency |
Due Date |
Details of outward supplies of taxable goods and/or services affected. |
Monthly |
11th* of the next month with effect from October 2018 until September 2020. *Previously, the due date was 10th of the next month. |
|
Quarterly (If opted under the QRMP scheme) |
13th of the month succeeding the quarter. |
||
Suspended from September 2017 onwards |
Details of inward supplies of taxable goods and/or services effected claiming the input tax credit. |
Monthly |
15th of the next month.
|
Suspended from September 2017 onwards |
Monthly return on the basis of finalisation of details of outward supplies and inward supplies along with the payment of tax. |
Monthly |
20th of the next month.
|
Simple return in which summary of outward supplies along with input tax credit is declared and payment of tax is affected by the taxpayer. |
Monthly |
20th of the next month from the month of January 2021 onwards^ Staggered^^ from the month of January 2020 onwards upto December 2020.* *Previously 20th of the next month for all taxpayers. |
|
Quarterly |
22nd or 24th of the month next to the quarter*** |
||
^20th of next month for taxpayers with an aggregate turnover in the previous financial year more than Rs 5 crore or otherwise eligible but still opting out of the QRMP scheme. ^^ 1. 20th of next month for taxpayers with an aggregate turnover in the previous financial year more than Rs 5 crore. 2. For the taxpayers with aggregate turnover equal to or below Rs 5 crore, 22nd of next month for taxpayers in category X states/UTs and 24th of next month for taxpayers in category Y states/UTs ***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
|
|||
Statement-cum-challan to make a tax payment by a taxpayer registered under the composition scheme under section 10 of the CGST Act (supplier of goods) and CGST (Rate) notification no. 02/2019 dated 7th March 2020 (Supplier of services) |
Quarterly |
18th of the month succeeding the quarter. |
|
Return for a taxpayer registered under the composition scheme under section 10 of the CGST Act (supplier of goods) and CGST (Rate) notification no. 02/2019 dated 7th March 2020 (Supplier of services). |
Annually |
30th of the month succeeding a financial year. |
|
Return for a non-resident foreign taxable person. |
Monthly |
20th of the next month. |
|
Return for an input service distributor to distribute the eligible input tax credit to its branches. |
Monthly |
13th of the next month. |
|
Return for government authorities deducting tax at source (TDS). |
Monthly |
10th of the next month. |
|
Details of supplies effected through e-commerce operators and the amount of tax collected at source by them. |
Monthly |
10th of the next month. |
|
Annual return for a normal taxpayer. |
Annually |
31st December of next financial year. |
|
Annual return optional for filing by a taxpayer registered under the composition levy anytime during the year. |
Annually until FY 2017-18 and FY 2018-19 |
31st December of next financial year, only up to FY 2018-19. |
|
GSTR-9C |
Certified reconciliation statement |
Annually |
31st December of next financial year. |
Final return to be filed by a taxpayer whose GST registration is cancelled. |
Once, when GST registration is cancelled or surrendered. |
Within three months of the date of cancellation or date of cancellation order, whichever is later. |
|
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. |
* Subject to changes by Notifications/ Orders
** Statement of self-assessed tax by composition dealers – same as the erstwhile form GSTR-4, which is now made an annual return with effect from FY 2019-2020 onwards.
Here is a video to understand who should file GST Return and by when should it be filed –
The 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 you must not miss!
GST return filing calendar Oct-Mar 2021
GST return filing calendar upto September 2020
Quarterly Filing
(Annual turnover up to Rs 1.5 crore can opt for quarterly filing**)
Quarter |
Due date |
Oct-Dec 2020 |
13th January 2021 |
Jan-Mar 2021 |
13th April 2021 |
**Such taxpayers can also make use of IFF to upload B2B invoices or documents every month.
Monthly Filing
(Annual turnover of more than Rs 1.5 crore must file monthly)
Month |
Due Date |
October 2020 |
11th November 2020 |
November 2020 |
11th December 2020 |
December 2020 |
11th January 2021 |
January 2021 |
11th February 2021 |
February 2021 |
11th March 2021 |
March 2021 |
11th April 2021 |
The filing of these forms is currently suspended.
GSTR-3B is a summary return to be filed by all taxpayers except those registered under the composition scheme, every month. However, from 1st January 2021, there is also quarterly filing option provided to taxpayers with annual aggregate tunrover of up to Rs.5 crore, opting for the QRMP scheme.
For October 2020 to December 2020
Category of Taxpayer |
Period |
Due Date* |
Aggregate turnover exceeding Rs 5 crore in the previous financial year |
October 2020 |
20th November 2020 |
November 2020 |
20th December 2020 |
|
December 2020 |
20th January 2021 |
|
Aggregate turnover less than or equal to Rs 5 crore in the previous financial year |
October 2020 |
For category X states/UT: 22nd November 2020 For category Y states/UT: 24th November 2020 |
November 2020 |
For category X states/UT: 22nd December 2020 For category Y states/UT: 24th December 2020 |
|
December 2020 |
For category X states/UT: 22nd January 2021 For category Y states/UT: 24th January 2021 |
*Last date to file without a late fee
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.
From January 2021 to March 2021
Aggregate turnover exceeding Rs.5 crore in the previous financial year
Period |
Due Date |
January 2021 |
20th February 2021 |
February 2021 |
20th March 2021 |
March 2021 |
20th April 2021 |
Aggregate turnover up to Rs.5 crore in the previous financial year
(1) Not opting for the QRMP scheme
Period |
Due Date |
January 2021 |
20th February 2021 |
February 2021 |
20th March 2021 |
March 2021 |
20th April 2021 |
(2) Opting for the QRMP scheme
Quarter |
Due date |
Jan-Mar 2021 |
For category X states/UT: 22nd April 2021* For category Y states/UT: 24th April 2021* |
*Pay tax on a monthly basis by 25th of the consequent month for the first two months of the quarter.
Period (Quarterly) |
Due date |
Oct-Dec 2020 |
18th January 2021 |
Jan-Mar 2021 |
18th April 2021 |
Due date to file GSTR-4 return for the FY 2019-20 is further extended to 31st October 2020 from 31st August 2020.
Due date to file GSTR-4 return for the FY 2020-21 is 30th April 2021.
Summary of outward taxable supplies and tax payable by the non-resident taxable persons:
Period (Monthly) |
Due Date |
October 2020 |
20th November 2020 |
November 2020 |
20th December 2020 |
December 2020 |
20th January 2021 |
January 2021 |
20th February 2021 |
February 2021 |
20th March 2021 |
March 2021 |
20th April 2021 |
Summary of outward taxable supplies and tax payable by Online Information and Database Access or Retrieval Services (OIDAR) provider:
Period (Monthly) |
Due Date |
October 2020 |
20th November 2020 |
November 2020 |
20th December 2020 |
December 2020 |
20th January 2021 |
January 2021 |
20th February 2021 |
February 2021 |
20th March 2021 |
March 2021 |
20th April 2021 |
Details of Input Tax Credit (ITC) received and distributed by an Input Service Distributor (ISD):
Period (Monthly) |
Due Date |
October 2020 |
13th November 2020 |
November 2020 |
13th December 2020 |
December 2020 |
13th January 2021 |
January 2021 |
13th February 2021 |
February 2021 |
13th March 2021 |
March 2021 |
13th April 2021 |
Summary of Tax Deducted at Source (TDS) and deposited under GST laws:
Period (Monthly) |
Due Date |
October 2020 |
10th November 2020 |
November 2020 |
10th December 2020 |
December 2020 |
10th January 2021 |
January 2021 |
10th February 2021 |
February 2021 |
10th March 2021 |
March 2021 |
10th April 2021 |
Summary of Tax Collected at Source (TCS) by e-commerce operators under GST laws:
Period (Monthly) |
Due Date |
October 2020 |
10th November 2020 |
November 2020 |
10th December 2020 |
December 2020 |
10th January 2021 |
January 2021 |
10th February 2021 |
February 2021 |
10th March 2021 |
March 2021 |
10th April 2021 |
Quarterly Filing
(Annual turnover up to Rs 1.5 crore can opt for quarterly filing)
Quarter |
Due date |
Last date to file without a late fee |
Jan-Mar 2020 |
30th April 2020 |
17th July 2020 |
Apr-Jun 2020 |
31st July 2020 |
3rd August 2020 |
Jul-Sept 2020 |
31st October 2020 |
31st October 2020 |
Monthly Filing
(Annual turnover of more than Rs 1.5 crore must file monthly)
Month |
Due Date |
Last date to file without a late fee |
January 2020 |
11th February 2020 |
11th February 2020 |
February 2020 |
11th March 2020 |
11th March 2020 |
March 2020 |
11th April 2020 |
10th July 2020 |
April 2020 |
11th May 2020 |
24th July 2020 |
May 2020 |
11th June 2020 |
28th July 2020 |
June 2020 |
11th July 2020 |
5th August 2020 |
July 2020 |
11th August 2020 |
11th August 2020 |
August 2020 |
11th September 2020 |
11th September 2020 |
September 2020 |
11th October 2020 |
11th October 2020 |
The filing of these forms is currently suspended.
GSTR-3B is a monthly summary return to be filed by all taxpayers except those registered under the composition scheme.
For January 2020
Category of Taxpayer |
Due Date* |
Aggregate turnover exceeding Rs 5 crore in the previous financial year |
20th February 2020 |
Aggregate turnover less than or equal to Rs 5 crore in the previous financial year |
For category X states/UT: 22nd February 2020 For category Y states/UT: 24th February 2020 |
*Last date to file without a late fee
From February 2020 to July 2020
Category of Taxpayer |
Period |
Due Date |
Last date to file without a late fee |
Rate of Interest |
Aggregate turnover exceeding Rs 5 crore in the previous financial year |
February 2020 |
20th March 2020 |
24th June 2020* |
Nil (If tax is paid on or before 04th April 2020) 9% p.a. (If tax is paid after 04th April 2020 till 24th June 2020 and return is filed by this deadline) 18% p.a. in the above staggered manner (If tax is paid or return is filed after 24th June 2020) |
March 2020 |
20th April 2020 |
24th June 2020* |
Nil (If the tax paid on or before 05th May 2020) 9% p.a. (If tax is paid after 04th April 2020 till 24th June 2020 and return is filed by this deadline) 18% p.a. in the above staggered manner (If tax is paid or return is filed after 24th June 2020) |
|
April 2020 |
20th May 2020 |
24th June 2020* |
Nil (If the tax paid on or before 04th June 2020) 9% p.a. (If tax is paid after 04th April 2020 till 24th June 2020 and return is filed by this deadline) 18% p.a. in the above staggered manner (If tax is paid or return is filed after 24th June 2020) |
|
May 2020 |
27th June 2020 |
27th June 2020^ |
Nil (If return is filed before 27th June 2020) 9% p.a. (If return is filed after 27th June 2020 but before 30th September 2020) In the above staggered manner and 18% p.a from 1st October 2020 onwards upto the actual date of filing (If return is filed after 30th September 2020) |
|
June 2020 |
20th July 2020 |
20th July 2020^ |
Nil (If return is filed before 20th July 2020) 9% p.a. (If return is filed after 20th July 2020 but before 30th September 2020) In the above staggered manner and 18% p.a from 1st October 2020 onwards upto the actual date of filing (If return is filed after 30th September 2020) |
|
July 2020 |
20th August 2020 |
20th August 2020^ |
Nil (If return is filed before 20th August 2020) 9% p.a. (If return is filed after 20th August 2020 but before 30th September 2020) In the above staggered manner and 18% p.a from 1st October 2020 onwards upto the actual date of filing (If return is filed after 30th September 2020) |
|
Aggregate turnover up to Rs 5 crore in the previous financial year and registered in category X states/UTs |
February 2020 |
22nd March 2020 |
30th June 2020^ |
Nil (If return is filed before 30th June 2020) 9% p.a. (If return is filed after 30th June 2020 but before 30th September 2020) In the above staggered manner and 18% p.a from 1st October 2020 onwards upto the actual date of filing (If return is filed after 30th September 2020) |
March 2020 |
22nd April 2020 |
3rd July 2020^ |
Nil (If return is filed before 3rd July 2020) 9% p.a. (If return is filed after 3rd July 2020 but before 30th September 2020) In the above staggered manner and 18% p.a from 1st October 2020 onwards upto the actual date of filing (If return is filed after 30th September 2020) |
|
April 2020 |
22nd May 2020 |
6th July 2020^ |
Nil (If return is filed before 6th July 2020) 9% p.a. (If return is filed after 6th July 2020 but before 30th September 2020) In the above staggered manner and 18% p.a from 1st October 2020 onwards upto the actual date of filing (If return is filed after 30th September 2020) |
|
May 2020 |
12th July 2020 |
12th September 2020^ |
Nil (If return is filed before 6th July 2020) 9% p.a. (If return is filed after 6th July 2020 but before 30th September 2020) In the above staggered manner and 18% p.a from 1st October 2020 onwards upto the actual date of filing (If return is filed after 30th September 2020) |
|
June 2020 |
22nd July 2020 |
23rd September 2020^ |
Nil (If return is filed before 23rd September 2020) 9% p.a. (If return is filed after 23rd September 2020 but before 30th September 2020) In the above staggered manner and 18% p.a from 1st October 2020 onwards upto the actual date of filing (If return is filed after 30th September 2020) |
|
July 2020 |
22nd August 2020 |
27th September 2020^ |
Nil (If return is filed before 27th September 2020) 9% p.a. (If return is filed after 23rd September 2020 but before 30th September 2020) In the above staggered manner and 18% p.a from 1st October 2020 onwards upto the actual date of filing (If return is filed after 30th September 2020) |
|
Aggregate turnover up to Rs 5 crore in the previous financial year and registered in category Y states/UTs |
February 2020 |
24th March 2020 |
30th June 2020^ |
Nil (If return is filed before 30th June 2020) 9% p.a. (If return is filed after 30th June 2020 but before 30th September 2020) In the above staggered manner and 18% p.a from 1st October 2020 onwards upto the actual date of filing (If return is filed after 30th September 2020) |
March 2020 |
24th April 2020 |
5th July 2020^ |
Nil (If return is filed before 5th July 2020) 9% p.a. (If return is filed after 5th July 2020 but before 30th September 2020) In the above staggered manner and 18% p.a from 1st October 2020 onwards upto the actual date of filing (If return is filed after 30th September 2020) |
|
April 2020 |
24th May 2020 |
9th July 2020^ |
Nil (If return is filed before 9th July 2020) 9% p.a. (If return is filed after 9th July 2020 but before 30th September 2020) In the above staggered manner and 18% p.a from 1st October 2020 onwards upto the actual date of filing (If return is filed after 30th September 2020) |
|
May 2020 |
14th July 2020 |
15th September 2020^ |
Nil (If return is filed before 15th September 2020) 9% p.a. (If return is filed after 15th September 2020 but before 30th September 2020) In the above staggered manner and 18% p.a from 1st October 2020 onwards upto the actual date of filing (If return is filed after 30th September 2020) |
|
June 2020 |
24th July 2020 |
25th September 2020^ |
Nil (If return is filed before 25th September 2020) 9% p.a. (If return is filed after 25th September 2020 but before 30th September 2020) In the above staggered manner and 18% p.a from 1st October 2020 onwards upto the actual date of filing (If return is filed after 30th September 2020) |
|
July 2020 |
24th August 2020 |
29th September 2020^ |
Nil (If return is filed before 29th September 2020) 9% p.a. (If return is filed after 29th September but before 30th September 2020) In the above staggered manner and 18% p.a from 1st October 2020 onwards upto the actual date of filing (If return is filed after 30th September 2020) |
*A late fee will apply from the due date until the actual date of filing subject to a maximum of Rs 500 per return (No late fee for Nil GSTR-3B), if filed after 24th June 2020 but before 30th Sept 2020.
^If filed afterwards but before 30th September 2020, the maximum late fee of Rs 500 per return shall be charged vide CGST notification number 57/2020 dated 30th June 2020. No late fee is charged for a Nil return.
From August 2020 and September 2020
Category of Taxpayer |
Period |
Due Date* |
Aggregate turnover exceeding Rs 5 crore in the previous financial year |
August 2020 |
20th September 2020 |
September 2020 |
20th October 2020 |
|
Aggregate turnover less than or equal to Rs 5 crore in the previous financial year |
August 2020 |
For category X states/UT: 1st October 2020 For category Y states/UT: 3rd October 2020 |
September 2020 |
For category X states/UT: 22nd October 2020 For category Y states/UT: 24th October 2020 |
*Last date to file without a late fee
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.
0.
Period (Quarterly) |
Due date* |
Jan-Mar 2020 |
7th July 2020 |
Apr-Jun 2020 |
18th July 2020 |
Jul-Sept 2020 |
18th October 2020 |
*Last date to file without a late fee and interest
Due date to file GSTR-4 return for the FY 2019-20 is extended to 15th July 2020.
Summary of outward taxable supplies and tax payable by the non-resident taxable persons:
Period (Monthly) |
Due Date |
January 2020 |
20th February 2020 |
February 2020 |
31st August 2020 |
March 2020 |
|
April 2020 |
|
May 2020 |
|
June 2020 |
|
July 2020 |
|
August 2020 |
20th September 2020 |
September 2020 |
20th October 2020 |
Summary of outward taxable supplies and tax payable by Online Information and Database Access or Retrieval Services (OIDAR) provider:
Period (Monthly) |
Due Date |
January 2020 |
20th February 2020 |
February 2020 |
31st August 2020 |
March 2020 |
|
April 2020 |
|
May 2020 |
|
June 2020 |
|
July 2020 |
|
August 2020 |
20th September 2020 |
September 2020 |
20th October 2020 |
Details of Input Tax Credit (ITC) received and distributed by an Input Service Distributor (ISD):
Period (Monthly) |
Due Date |
January 2020 |
13th February 2020 |
February 2020 |
13th March 2020 |
March 2020 |
31st August 2020 |
April 2020 |
|
May 2020 |
|
June 2020 |
|
July 2020 |
|
August 2020 |
13th September 2020 |
September 2020 |
13th October 2020 |
Summary of Tax Deducted at Source (TDS) and deposited under GST laws:
Period (Monthly) |
Due Date |
January 2020 |
10th February 2020 |
February 2020 |
10th March 2020 |
March 2020 |
31st August 2020 |
April 2020 |
|
May 2020 |
|
June 2020 |
|
July 2020 |
|
August 2020 |
10th September 2020 |
September 2020 |
10th October 2020 |
Summary of Tax Collected at Source (TCS) by e-commerce operators under GST laws:
Period (Monthly) |
Due Date |
January 2020 |
10th February 2020 |
February 2020 |
10th March 2020 |
March 2020 |
31st August 2020 |
April 2020 |
|
May 2020 |
|
June 2020 |
|
July 2020 |
|
August 2020 |
10th September 2020 |
September 2020 |
10th October 2020 |
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. However, currently, a reduced late fees of Rs 50 per day of delay(Rs 20 for NIL return) is applicable for those who file GSTR-1 and GSTR-3B.
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.