Types of GST Returns and Their Due Dates, What is GST Return

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Types of GST Returns

Goods and Services Tax (GST) is an essential part of India’s tax system, and every registered taxpayer must file GST returns to stay compliant. These returns help businesses report their sales, purchases, tax liabilities, and input tax credit (ITC).

Whether you’re a small business, an e-commerce seller, or a large corporation, knowing which GST returns to file and their due dates is crucial. In this guide, we’ll break down the different types of GST returns in a simple and easy-to-understand manner.

What is a GST Return?

A GST return is a document that registered taxpayers must file with the government to report their business transactions. It includes details of:

• Sales (outward supplies)
• Purchases (inward supplies)
• Input tax credit (ITC) claims
• GST liability and tax payments

The type of GST return you need to file depends on your business category, turnover, and transaction type.

Types of GST Returns and Their Due Dates

1. GSTR-1: Details of Outward Supplies

Who Should File? Businesses that sell goods and services

Purpose: Reports all outward supplies (sales)

Filing Frequency:

• Monthly (for turnover above ₹5 crore / Taxpayers who not opted QRMP scheme )
• Quarterly (for turnover up to ₹5 crore under QRMP scheme) 

Due Date:

• 11th of every month (monthly filers)
• 13th of the month following the quarter (quarterly filers)

2. GSTR-2A & GSTR-2B: Auto-Drafted ITC Statements

Who Should File? Not applicable for filing; these are reference documents

Purpose:

• GSTR-2A: Shows purchases made from GST-registered suppliers
• GSTR-2B: Provides a static summary of ITC available
  
  • Filing Frequency: Auto-generated every month
  • Due Date: Available by the 14th of each month

3. GSTR-3B: Summary GST Return

Who Should File? All regular taxpayers

Purpose: Summarizes sales, purchases, tax liability, and ITC

Filing Frequency:

• Monthly (turnover above ₹5 crore and for Taxpayers who not opted QRMP scheme)
• Quarterly (under QRMP scheme) 

Due Date:

• 20th of every month (monthly filers)
• Staggered dates for quarterly filers based on their state

4. GSTR-4: For Composition Scheme Taxpayers

Who Should File? Businesses under the Composition Scheme
Purpose: Reports annual turnover and tax paid at a fixed rate
Filing Frequency: Annually
Due Date: 30th April after the financial year ends

5. GSTR-5: Return for Non-Resident Taxpayers

Who Should File? Foreign businesses operating in India without a fixed place of business
Purpose: Reports sales, purchases, and tax paid
Filing Frequency: Monthly
Due Date: 20th of the succeeding month

6. GSTR-5A: For OIDAR Service Providers

Who Should File? Online service providers offering services in India from abroad
Purpose: Reports online services provided to non-taxable persons in India
Filing Frequency: Monthly
Due Date: 20th of the succeeding month

7. GSTR-6: For Input Service Distributors (ISD)

Who Should File? Businesses that distribute ITC among branches
Purpose: Reports ITC received and distributed
Filing Frequency: Monthly
Due Date: 13th of the succeeding month

8. GSTR-7: For TDS Deductors

Who Should File? Businesses required to deduct TDS under GST
Purpose: Reports tax deducted at source (TDS)
Filing Frequency: Monthly
Due Date: 10th of the succeeding month

9. GSTR-8: For E-Commerce Operators

Who Should File? E-commerce platforms that collect tax at source (TCS)
Purpose: Reports tax collected from sellers on the platform
Filing Frequency: Monthly
Due Date: 10th of the succeeding month

10. GSTR-9: Annual Return for Regular Taxpayers

Who Should File? Businesses with annual turnover above ₹2 crore
Purpose: Summarizes sales, purchases, ITC, and tax paid during the financial year
Filing Frequency: Annually
Due Date: 31st December after the financial year ends

11. GSTR-9C: Reconciliation Statement

Who Should File? Businesses with turnover above ₹5 crore
Purpose: Reconciles annual GST return with audited financials
Filing Frequency: Annually
Due Date: 31st December after the financial year ends

12. GSTR-10: Final Return for Cancelled GST Registrations

Who Should File? Businesses that surrender or cancel GST registration
Purpose: Provides final tax liabilities before closure
Filing Frequency: One-time return
Due Date: Within 3 months of GST registration cancellation

Conclusion

Filing GST returns on time is crucial to avoid penalties and maintain smooth business operations. Whether you’re a regular taxpayer, a small business under the Composition Scheme, or an e-commerce seller, knowing which GST return to file and when helps you stay compliant.

🔹 Pro Tip:

• Use the GST portal (https://www.gst.gov.in/) to file your returns.
• Keep track of due dates to avoid late fees and interest.
• Reconcile your ITC claims with GSTR-2B to prevent mismatches.

FAQ: Common Questions About GST Returns

1. What happens if I miss my GST return filing deadline?

Late filing attracts a penalty of ₹50 per day (₹25 CGST + ₹25 SGST) for normal returns and ₹20 per day for nil returns.

2. Can I revise a GST return after filing?

No, GST returns cannot be revised. Any corrections must be made in the next return filing.

3. Is GSTR-3B compulsory for all businesses?

Yes, every registered regular taxpayer must file GSTR-3B to declare tax liability and ITC.

4. What is the penalty for non-filing of GSTR-9?

The penalty is ₹200 per day (₹100 CGST + ₹100 SGST), subject to a maximum of 0.25% of turnover.

5. Do small businesses need to file GST returns?

Yes, even small businesses under the Composition Scheme must file GSTR-4 annually.

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