Types of GST Returns in India

For every GSTIN registered, a taxpayer is mandated to file a return against it. This return is called as GST return. In fact, there are 22 types of GST returns prescribed under the GST Rules? Out of them, only 11 are active, 3 suspended, and 8 view-only in nature.

Types of GST Return Form with Due Dates

The GST law has prescribed the following number of returns. And these returns are prescribed with the due date of filing with its provisions laid in CGST Act 2017

When to File GST Returns?

Late filing of GST ReturnsSince the government has mandated return filing under GST, thus you must file a NIL return even if there is no transaction. However, you must keep in mind:

TallyPrime Release 5.0 with Connected GST Experience

You cannot file a return if you do not file the previous month/quarter’s return
Hence, late filing of GST return will have a cascading effect leading to heavy fines and penalty
The late filing fee of the GSTR-1 is populated in the liability ledger of GSTR-3B filed immediately after such delay.

Interest and Late Fee to be Paid

Interest is 18% per annum. It has to be calculated by the taxpayer on the amount of outstanding tax to be paid. It shall be calculated on the net tax liability identified in the ledger at the time of payment. The time period will be from the next day of filing due date till the actual date of payment
As per the CGST Act, the late fee is Rs.100 per day per Act. So it is Rs.100 under CGST & Rs.100 under SGST. The total shall be Rs.200/day. However, there is a maximum levy of Rs. 5,000. There is no late fee separately prescribed under the IGST Act. Also, for GSTR-1 and GSTR-3B, the total late fee was reduced to Rs. 50 /day (Rs.20 /day for Nil filing)
To learn more about late fees charged across the GST Return periods, read our article on late fees under GST.

S.No

Form No.

Title of GST return Form

Details of outward supply of goods or services to be filed monthly or quarterly.

A registered taxable person shall furnish electronic statement of the details of outward supplies of goods and services for the tax period on or before the 11th of the succeeding tax period in case of monthly filing. If it is quarterly, it should be done before the 13th of the succeeding month following the quarter end.
And shall include details of invoice, debit notes, credit notes and revised invoices issued during the tax period.

Monthly return containing details of taxes collected on outward supplies and details of taxes paid on input supplies. (No invoice level details) Note: The return is to be filed even if there is no business activity for any period under tax (Nil return in such cases)

Return for the composite dealer (Quarterly):

It is a GST Return that has to be filed by a Composition Dealer.
With the recent changes, it periodicity of filing has been changed to Annual

Quarterly self-assessed statement-cum-payment by composition dealers.

Goods and Services Tax Return of non-resident taxable person:
This return will contain all business details for non-resident (NR) including the details of sales & purchases.

Particulars of supplies of online information and database access or retrieval services by a person located outside India to a non-taxable person in India.
GSTR 5A return is to be filed within 20th day of the succeeding month. Note: The return is to be filed even if there is no business activity for any period under tax (Nil return in such cases)

Return for input service distributors:
This return contains the details of ITC received by an Input Service Distributor and distribution of ITC. GSTR 6 is to be filed before13th of next month.

Detail of supplies auto drafted from GSTR 1 and GSTR 5 to Input service distributor:
GSTR 6A is a system generated ‘draft’ Statement of Inward Supplies for a Receiver Taxpayer for the return filed by Input service distributor in GSTR 6 for the same tax period.

Return for tax deducted at source :

GSTR 7 is a return to be filed by the persons who are required to deduct TDS (Tax deducted at source) under GST
It contains the details of TDS deducted, TDS liability payable and paid, TDS refund claimed if any etc.,
The return has to be filed on 10th of the following month

Particulars of tax collection at source :

GSTR 8 is a return to be filed by the e-commerce operators who are required to deduct TCS (Tax collected at source) under GST.
GSTR 8 contains the details of supplies made through an e-commerce platform and the amount of TCS collected on such supplies.
GSTR 8 filing for a month is due on 10th of the following month.

Annual Return :

GSTR 9 is an annual return to be filed once in a year by the registered taxpayers under GST including those registered under composition levy scheme (GSTR 9A) and those engaged in the supply of goods of suppliers on electronic commerce platform. (GSTR 9B)
It consists of details regarding the supplies made and received during the year under different tax heads i.e. CGST, SGST and IGST.
It consolidates the information furnished in the monthly/quarterly returns during the year.
Currently, it is optional for taxpayers having a turnover up to 2crores

Return of registered person whose annual turnover exceeds ₹ 2 Crore whose a/c is under audit :

GSTR 9C is a statement of reconciliation between:
The Annual returns in GSTR 9 filed for an FY, first being 2017-18 and
The figures as per Audited Annual Financial Statements of the taxpayer.
It is certified by the CA. It is said to be a similar return to that of a tax audit report furnished under the Income-tax act.

Inward supply of person having Unique Identity Number:
It is a return to be filed by the persons who have been issued a Unique Identity Number (UIN) in order to get a refund under GST for the goods and services purchased by them in India.

GST Return Filing Due Date

Return form

Filing frequency

11th day of the next month

13th day of the month after the quarter

Quarterly for those under the QRMP scheme

IFF (optional according to the QRMP scheme)

13th day of the next month

Monthly (for the initial two months of the quarter)

20th day of the next month

For those with annual aggregate turnover less than or equal to Rs. 5 crore who also have opted for the QRMP scheme the 22nd day of the month after the quarter for category X states and UTs, and 24th day of the month after the quarter for category Y states and UTs

Quarterly for those under QRMP scheme

18th day of the month after the quarter

30th day of the month after the financial year

20th day of the next month

13th day of the next month

10th day of the next month

31st December of succeeding financial year

Within three months since the cancellation

Only when cancellation or surrendering occurs

28th day of the month that comes after the month during which the statement was filed

Annually (for AATO less than and equal to Rs. 5 crore)

25th October and 25th April

Half-yearly (for AATO more than Rs. 5 crore)

Coming Soon - TallyPrime Release 5.0

The upcoming TallyPrime Release 5.0 introduces a connected GST experience, enabling businesses to handle a wide range of GST activities directly within TallyPrime. From uploading invoices to filing returns and reconciling data, this new release streamlines the entire process. Here's a quick preview of the features you can expect from the new TallyPrime release:

Auto Download GST Data: Automatically download GSTR-2A/2B, GSTR-1, and GSTR-3B data for seamless reconciliation.
Connected Services for GST Invoices and Returns: Upload GST invoices and returns effortlessly via connected services.
Direct Filing and Signing of GSTR-1: File and sign the GSTR-1 return directly from TallyPrime, simplifying compliance.
Enhanced Outstanding Reports: Gain insights on ITC at-risk with improved outstanding reports.
GSTN Integration: Fetch, validate, and create ledgers using GSTN, ensuring accuracy and compliance.
Stripe-View in Reports: Analyze reports more easily with the new Stripe-View feature in all reports.
And Much More