Return Form Description Frequency Due Date

Monthly 11th of the next month.

Details of outward supplies
GSTR-1 of taxable goods and/or Quarterly (If
services affected. 13th of the month
opted under the
succeeding the quarter.
QRMP scheme)

IFF (Optional
by taxpayers Details of B2B supplies of Monthly (for the
under taxable goods and/or first two months 13th of the next month.
the QRMP services affected. of the quarter)
scheme)

Monthly 20th of the next month.

Summary return of
outward supplies and input
GSTR-3B tax credit claimed, along Quarterly (For
22nd or 24th of the
with payment of tax by the taxpayers under
month succeeding the
taxpayer. the QRMP
quarter***
scheme)

Statement-cum-challan to
make a tax payment by a
taxpayer registered under 18th of the month
CMP-08 Quarterly
the composition scheme succeeding the quarter.
under Section 10 of the
CGST Act.

30th of June suceeding a

Return for a taxpayer
financial year from FY
registered under the
24-25 onwards. (earlier
GSTR-4 composition scheme under Annually
30th of the month
Section 10 of the CGST
succeeding a financial
Act.
year upto FY 23-24)

20th of the next month.

Return to be filed by a non- (Amended to 13th by
GSTR-5 Monthly
resident taxable person. Budget 2022; yet to be
notified by CBIC.)

Return to be filed by non-

GSTR-5A resident OIDAR service Monthly 20th of the next month.
providers.

Return for an input service

distributor to distribute the
GSTR-6 Monthly 13th of the next month.
eligible input tax credit to
its branches.
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)
Different types of GST returns and the due dates to file them

Different Forms
 GSTR-1
Suppliers must validate the auto-generated purchase information of their
outward supply of goods and services. The form contains the following details.
o Name of business, period for which tax is being filed, and GST
identification number (GSTIN).
o Invoices and tax collection form previous month.

o Advances received in favour of supplies.

o Revision in previous month’s sales invoices.

 GSTR-2
Taxable recipients have to provide the following detail in this form during
their GST filing.
o Name of business, period for which tax is being filed, and GSTIN.

o Invoices and collected tax in the previous month.

o Advances received for order to be delivered in the future.

o Revision of previous month’s sales and invoices.

 GSTR-3
Taxpayers filing this form already have their details electronically updated along
with forms GSTR-1 and 2. Taxpayers must check and verify the above forms as
and when necessary, and also provide the details underneath.
o Input tax credit, liability, and cash ledger details.

o CGST, SGST and IGST tax payment details.

 o Excess payment repay claim or credit request.

 GSTR-4
Businesses with a turnover up to Rs.75 lakh can opt for Composition Scheme and
go for GST filing with GSTR-4 form. They pay tax at fixed rates based on their
business type. While they do not have a tax credit facility, they must also provide
the following details.
o Total value of supply during return period.

o Tax payment details.

o Purchase information like invoices.

 GSTR-5
NRIs must provide the following information while filing this form.
o Taxpayer’s name and address accompanied with return period and GSTIN.

o Details of both outgoing and incoming supplies.

o Import details accompanied with amendments of previous returns.

o Service importing details along with amendments in the previous service.

o Refunds from cash ledger, credit and debit details, closing stock, etc.

 GSTR-6
Input Service Distributors must provide the following details when they are
completing their GST filing process. Some details are already electronically
updated via forms GSTR-1 and 5.
o Taxpayer’s name and address detail, return period, and GSTIN.

o Input credit distribution details.

o Details on the supplies received from registered suppliers.

o Input credit amount in their present tax period.

o Input credit receiver detail.

o Credit and debit note details.

o Tax credit that has been received, reverted, and distributed under CGST,
SGST, and IGST.
 GSTR-7
Taxpayers who have deducted tax at source must provide the following details in
their form. The TDS liability is generated automatically. The Electronic Cash
Ledger refunds will be auto-generated.
o Address details of taxpayers to accompany their name and GSTIN along
with the return period.
o TDS amount, contract detail, and necessary amendments.
 o Late filing fee and interest.

 GSTR-8
E-commerce operators must provide the following details in their GST filing with
form GSTR-8.
o Personal details like name and address accompanied with return period
and GSTIN.
o Supply details of payments to registered individuals and necessary
amendments to the previous tax payments.
o Supply details to unregistered individuals.

o TDS details.

o Late filing details and delayed payment interest, accompanied by auto-

populated tax liability.
 GSTR-9
Filed by normal taxpayers, it contains both income and expenditure details. It is
compiled and assorted with monthly returns. Filing this must accompany audited
copies of annual accounts, and taxpayers can amend the previous return filings if
necessary.
 GSTR-10
To be filed on cancellation of GST, taxpayers must provide the following details
while their GST filing with this form.
o ARN or Application Reference Number.

o GST registration cancellation date.

o Cancellation order ID.

o Cancellation order date.

o Closing stock details and payable tax.

 GSTR-11
Every individual registered under GST with their UIN (Unique Identity Number)
must file this form. This is used to claim a refund of excess taxes paid in inward
supplies.
 UIN should be accompanied by the return period and name of the
government body.
 Auto-generated inward supplies from suppliers who are registered under
GST.
GSTN
GSTN, or Goods and Services Tax Network, is an online portal containing all the
details of sellers and buyers registered under GST’s regulation. Businesses and
 taxpayers can access these details from the GSTN for filing their returns, logging
invoice data, etc.
Companies have to file a total of 37 returns, one annual return and 3 monthly
returns (once every 3 months) during a financial year. These contain information,
including details of inward and outward supplies instigated by an organisation.
The data can be prepared offline and uploaded whenever there is an internet
connection available.
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.

Late fee
Taxpayer category
capped at

Taxpayers whose total amount of central tax payable is Nil Rs.250^

Taxpayers with an annual aggregate turnover up to Rs.1.5 crore in the

Rs.1,000^
previous financial year

Taxpayers with an annual aggregate turnover exceeding Rs.1.5 crore

Rs.2,500^
and up to Rs.5 crore in the previous financial year