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Gst Return Filing​

In India if your business is registered under GST Act you must file the GST returns regularly, like Monthly, quarterly or annually depending upon your turnover or business structure.
Even if you have not done any business activity like sale or purchase you can still file a Nil Return. The returns need to be filed online through the GST portal where we at FILING TAX INDIA give our best to simplify the process for you. From sending regular updates to sending your reminders to pay the tax liability to solve all your queries or the query raised by the GST department. We are always with you to do the work as soon as possible with 100% accuracy.

How Many Types Of Gst Returns And Their Due Dates

There are different types of return under GST Act, according to the structure of the business and taxpayers:

Returns for Composition Taxpayers

  • CMP-08: A quarterly statement for composition taxpayers to self-assess and pay tax.
  • GSTR-4: An annual return consolidating all quarterly CMP-08 filings.

Returns for Composition Taxpayers

  • GSTR-5: Filed by non-resident taxpayers conducting business in India.
  • GSTR-5A: For non-residents providing online services to unregistered persons in India.
  • GSTR-8: Filed by e-commerce operators for Tax Collected at Source (TCS) under GST.

Specialized Returns

  • GSTR-6: Filed by Input Service Distributors (ISD) for ITC distribution among branches.
  • GSTR-7: Filed by taxpayers deducting Tax Deducted at Source (TDS) under GST.
  • GSTR-11: For taxpayers with a Unique Identification Number (UIN) to claim GST refunds.

Annual and Final Returns

  • GSTR-9: An annual return for businesses with a turnover above ₹2 crores, requiring CA certification.
  • GSTR-9C: A reconciliation statement for businesses with turnover above ₹5 crores, certified by a CA.
  • GSTR-10: A final return for taxpayers whose GST registration is cancelled.

Other GST Forms

  • ITC-04: A quarterly return reporting job work details.

Also You Can See The Table Below For Your Reference

Return Form Who Files It? Purpose Due Date
GSTR-1 Registered taxpayers (except composition dealers & ISD) Details of outward (sales) supplies 11th of next month
GSTR-2A Auto-generated (view-only) Read-only return of inward supplies (purchases) from seller’s GSTR-1 Auto-generated
GSTR-3B All regular taxpayers Monthly summary of sales, purchases, tax liability & ITC 20th or 22nd/24th (based on state) of next month
GSTR-4 Composition scheme taxpayers Annual return for composition dealers 30th April of next financial year
GSTR-5 Non-resident taxable persons Summary of all outward/inward supplies, tax, interest, etc. 13th of next month
GSTR-6 Input Service Distributors (ISD) Details of ITC distributed among branches 13th of next month
GSTR-7 Persons deducting TDS Details of Tax Deducted at Source (TDS) 10th of next month
GSTR-8 E-commerce operators Details of Tax Collected at Source (TCS) 10th of next month
GSTR-9 All regular taxpayers (turnover > ₹2 Cr requires audit) Annual return – summary of entire year’s GSTR-1, 3B 31st December of next FY
GSTR-9A Composition dealers (now withdrawn) Annual return for composition scheme (No longer applicable)
GSTR-9C Taxpayers with turnover > ₹5 Cr Reconciliation statement with audit report 31st December of next FY
GSTR-10 Taxpayers whose GST registration is cancelled Final return after cancellation Within 3 months of cancellation
GSTR-11 Persons with UIN (UN bodies, embassies) Details of inward supplies to claim refund 28th of next month
  • QRMP Scheme (for small taxpayers) allows quarterly GSTR-1 and monthly GSTR-3B.

Documents Required to File GST

The following are the documents need to file GST return
  • GSTIN of the customers for whom the bills are raised
  • GST invoices with invoice number in serials
  • Credit and Debit notes (if issued)

Penalties for Late Filing of GST Returns

1. Late Fee (Fixed Penalty)

A late fee is charged per day of delay under two heads:
Return Type Taxpayer Type Late Fee (per day) Maximum Late Fee
GSTR-1 / GSTR-3B Regular taxpayers ₹50 per day (₹25 CGST + ₹25 SGST) ₹5,000 (₹2,500 CGST + ₹2,500 SGST)
Nil Return (no sales/purchase) All taxpayers ₹20 per day (₹10 + ₹10) ₹500 total
GSTR-9 (Annual Return) All ₹200 per day (₹100 + ₹100) 0.25% of turnover in state/UT
GSTR-10 (Final Return) All ₹200 per day (₹100 + ₹100) No upper cap mentioned

2. Interest on Tax Liability

If tax is payable, the taxpayer must also pay interest for the delayed payment.

Interest Type Rate Applies When?
On delayed GST payment 18% per annum From due date till actual payment
On excess ITC claimed or reducing tax liability wrongly 24% per annum As per Sec 50(3)

3. Other Consequences

  • You cannot file next return until the previous one is filed.
  • Continuous default may result in cancellation of GSTIN.
  • May receive notices from the GST department (e.g., GSTR-3A).

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