GST Return – What is GST Return? Who Should File, Due Dates & Types of GST Returns
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All registered businesses have to file monthly, quarterly and/or annual GST Returns based on the type of business. All these GST filings online happen on the GST portal. In this article, we cover the following topics
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.
To file GST returns or GST filing, 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 number of GST filings vary for quarterly GSTR-1 filers. The number of GST filings online for them is 17 in a year.
There are separate returns required to be filed by special cases such as composition dealers whose number of GST filings is 5 in a year.
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.
GST filings as per the CGST Act subject to changes by CBIC Notifications
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
Staggered^ from the month of January 2020 onwards*
*Previously 20th of the next month for all taxpayers.
^20th of next month for taxpayers with an aggregate turnover in the previous financial year more than Rs 5 crore.
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 X 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.
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)
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).
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 why should it be filed –
4.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 got for you the list of upcoming GST returns due dates you must not miss!
Below is the GST Calendar for Every Return:
GSTR-1
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
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.
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.
CMP-08
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
GSTR-4
Due date to file GSTR-4 return for the FY 2019-20 is extended to 15th July 2020.
GSTR-5
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
GSTR-5A
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
GSTR-6
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
GSTR-7
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
GSTR-8
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
5. Previous year extensions of Due dates
8th December 2018
CBIC extends due date for GST filings such as 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:
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.
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 ofGSTR-6filing for the months from July 2017 to August 2018 is now 30th September 2018. (Notificationdated 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, thereduced 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 usingClearTax GSTSoftware.
Table 8A in GSTR-9 gives the total eligible ITC that can be claimed in a FY. Find out all about Table 8A, mismatches and implications while filing GSTR-9.
GSTR-8 can be prepared using the offline utility when the number of records is more. Here is a complete guide on offline utility with errors & resolutions.
GSTR-7 which is a return for TDS deduction can be prepared using the offline tool as well. Here is a complete guide on filing GSTR-7 using the offline tool.
SMS option to file nil GSTR-1 is now available for taxpayers having no outward supplies during the month or quarter. Here is a complete step-by-step guide.
GSTR-9 Offline tool is used without internet. After preparing the JSON file you need to upload on the GST Portal. ClearTax Desktop tool makes it easier.
COVID-19 GST Compliance : The finance ministry made various announcements and notifications. CBIC circulars will explain those GST compliance relief measures and clarifications.
Different types of JSON errors while filing GSTR-9C. Few taxpayers are facing hardship in submitting GSTR-9C. This article covers the solutions for resolving errors including the JSON errors.
Nil GSTR-3B implies no sales or purchases and Nil tax liability for a period. Nil GSTR-3B can be filed on the GST portal following a step-by-step procedure.
Form GSTR-9 Simplified: The CBIC has issued a notification simplifying Form GSTR-9 and 9C, making various fields optional. Here is a list of the important changes made.
Form GSTR-9C consists of two parts. Part A is the reconciliation statement, and Part B is certification. Here is a detailed guide to preparing Form GSTR-9C.
ITC reporting in GSTR-9 must be accurate, as the form cannot be revised. We discuss the challenges faced by taxpayers in reporting and how to address them
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.
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.
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.
GSTR-9: An annual return to be filed once in a year by the registered taxpayers under GST. Here are some of the FAQ on filing GSTR-9. due date to file GSTR-9 has been extended. Find GSTR-9 new Due Date.
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.
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!
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.
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.
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
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.
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.
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
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.
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
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.
GSTR-3B is a monthly return required to be filed by all regular taxpayers till March 2021. Here is a step-by-step guide to filing your return on GST Portal.
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.
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
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.
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.
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
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.
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
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
Under GST, there are specific Rules for Return filing compliance by ecommerce operators and suppliers. Learn about the rules through easy examples here.
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
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
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
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
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
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
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.
