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  1. Home
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  3. GST Returns

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

Updated on :  

08 min read

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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.

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.

Edit
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 the month succeeding a financial year.
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 2021-22 and FY 2022-23.

Download calendar here: GST return filing calendar April 2021 – March 2022

Download calendar here: GST return filing calendar April 2022 – March 2023

Upcoming due dates for all returns up to June 2022:

For easy access to upcoming GST due dates, here is the GST calendar for all returns up to June 2022:

GSTR-1

Quarterly filing of GSTR-1: 

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

QuarterDue date*
Jan-Mar 202213th April 2022
Apr-Jun 202213th July 2022

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*
January 202211th February 2022
February 202211th March 2022
March 202211th April 2022
April 202211th May 2022
May 202211th June 2022
June 202211th July 2022

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*
Jan-Mar 202222nd or 24th April 2022***
Apr-Jun 202222nd or 24th July 2022***

Monthly filing of GSTR-3B:

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

MonthDue Date*
January 202220th February 2022
February 202220th March 2022
March 202220th April 2022
April 202220th May 2022
May 202220th June 2022
June 202220th July 2022

***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*
January 202225th February 2022
February 202225th March 2022
April 202225th May 2022
May 202225th June 2022

CMP-08

Period (Quarterly)Due date*
Jan-Mar 202218th April 2022
Apr-Jun 202218th July 2022

GSTR-4

The due date to file GSTR-4 for the FY 2021-22, the annual return by composition taxpayers, is 30th April 2022. However, as per the CGST Notification no. 7/2022 dated 26th May 2022, the late fee has been waived for the delay in filing GSTR-4 for FY 2021-22 between 1st May and 30th June 2022.

GSTR-5

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

Period (Monthly)Due Date*
January 202220th February 2022#
February 202220th March 2022#
March 202220th April 2022#
April 202220th May 2022#
May 202220th June 2022#
June 202220th July 2022#

#Amended to 13th by Budget 2022; yet to be notified by CBIC.

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*
January 202220th February 2022
February 202220th March 2022
March 202220th April 2022
April 202220th May 2022
May 202220th June 2022
June 202220th July 2022

GSTR-6

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

Period (Monthly)Due Date*
January 202213th February 2022
February 202213th March 2022
March 202213th April 2022
April 202213th May 2022
May 202213th June 2022
June 202213th July 2022

GSTR-7

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

Period (Monthly)Due Date*
January 202210th February 2022
February 202210th March 2022
March 202210th April 2022
April 202210th May 2022
May 202210th June 2022
June 202210th July 2022

GSTR-8

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

Period (Monthly)Due Date*
January 202210th February 2022
February 202210th March 2022
March 202210th April 2022
April 202210th May 2022
May 202210th June 2022
June 202210th July 2022

GSTR-9

GSTR-9 is the annual return to be filed by taxpayers. The due date for filing GSTR-9 for FY 2020-21 is 28th February 2022, and for filing GSTR-9 for FY 2021-22 is 31st December 2022*.

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 2020-21 is 28th February 2022, and for filing GSTR-9C for FY 2021-22 is 31st December 2022*.

ITC-04

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

PeriodDue date*

Oct 2021 – Mar 2022(Half-yearly filers)		25th April 2022

Apr 2021 – Mar 2022(Annual filers)		25th April 2022

*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 ClearTax 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. 


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  7. GST Amnesty Scheme was introduced by the government to allow taxpayers to file pending GSTR-3B at a reduced late fee on or before 31st August 2021.
  8. Here's a step-by-step guide to change the profile under the QRMP Scheme under GST, from monthly to quarterly returns or vice versa.
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  10. Communication between supplier and recipient facility is available on the GST portal. Now, taxpayers can directly send messages for missing documents
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  12. Blocking of GSTR-1 was introduced by a new CGST rule 59(6) implemented in 2021 if GSTR-3B was not filed for the preceding two months or the last quarter.
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  27. 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.
  28. 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.
  29. 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.
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  40. 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.
  41. Here are the FAQs on Form GSTR-9C. Form GSTR-9C is a reconciliation statement to be filed by taxpayers whose turnover exceeds Rs.2 crore in a FY.
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  46. 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.
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  61. 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
  62. 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.
  63. 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.
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  73. GSTR-4 is an annual return to be filed by Composition dealers. This article contains in detail each section and the details to be provided in it.
  74. not possible to revise GSTR-3B once filed. But Government has now allowed to ‘Reset GSTR 3B’ after submission but before filing the return.
  75. 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.
  76. 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.
  77. 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.
  78. Filing GSTR-3B is simple, fast and accurate with ClearTax GST Software. Follow the simple two-step process below to file your GSTR-3B in a few minutes.
  79. A step-by-step guide on filing GSTR-4 on GST Portal to help composition dealers in easy GST return filing.
  80. Get a complete understanding of the JSON errors while filing GSTR-2 on GST Portal and follow our guidelines to fix the GSTR-2 JSON Error.
  81. Download Desktop App to export data from Tally & file GST Returns on ClearTax GST Software. Now Tally ERP9 can be integrated with ClearTax GST.
  82. 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.
  83. GSTR-3A Notice sent by the tax authorities to defaulters who do not file their GST returns.
  84. 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
  85. GSTR 2A is a return containing details of all the inward supplies, TDS and TCS. GSTR 2A is auto-populated based on some returns
  86. ClearTax has come across many queries and error messages received by taxpayers and compiled a few of filing GSTR 1 common errors.
  87. 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.
  88. GSTR-1A was a document containing changes made to sales invoices reported in GSTR-1 which was filed earlier. It has been suspended since 2017.
  89. Get a complete view on all the JSON errors while filing GSTR 1 on GST Portal and follow our guidelines to fix the GST JSON Error.
  90. GSTR 3B Format is explained in detail. The breakup of the eligible ITC and tax liability under CGST, SGST and IGST should be furnished.
  91. 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
  92. 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.
  93. 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
  94. 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
  95. Under GST, there are specific Rules for Return filing compliance by ecommerce operators and suppliers. Learn about the rules through easy examples here.
  96. 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
  97. 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
  98. 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
  99. 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
  100. 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
  101. 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
  102. 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
  103. 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
  104. 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
  105. 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.