GST return filing is a mandatory compliance for all registered businesses in India. This guide explains everything about GST returns - types, due dates, and step-by-step filing process.
What is GST Return?
A GST return is a document containing details of income, sales, purchases, and tax liability that a GST-registered taxpayer must file with the tax authorities. It helps the government track tax collection and ensure compliance.
Types of GST Returns
1. GSTR-1 (Outward Supplies)
Details of all outward supplies (sales) made during the month/quarter.
- Who files: All registered taxpayers except composition dealers
- Due Date: 11th of the following month (monthly) / End of month after quarter (quarterly)
2. GSTR-3B (Summary Return)
Summary of outward supplies, input tax credit, and payment of tax.
- Who files: All regular taxpayers
- Due Date: 20th of the following month
3. GSTR-4 (Composition Dealers)
Annual return for composition scheme taxpayers.
- Who files: Composition dealers
- Due Date: 30th April of the following year
4. GSTR-9 (Annual Return)
Consolidated annual return with details of all transactions.
- Who files: All regular taxpayers with turnover above specified limit
- Due Date: 31st December of the following year
GST Return Due Dates
| Return | Frequency | Due Date |
|---|---|---|
| GSTR-1 | Monthly | 11th of following month |
| GSTR-1 | Quarterly (QRMP) | 13th of month after quarter |
| GSTR-3B | Monthly | 20th of following month |
| GSTR-3B | Quarterly (QRMP) | 22nd/24th of month after quarter |
| CMP-08 | Quarterly | 18th of month after quarter |
| GSTR-4 | Annual | 30th April |
| GSTR-9 | Annual | 31st December |
How to File GST Returns
Step 1: Login to GST Portal
Visit www.gst.gov.in and login with your credentials.
Step 2: Navigate to Returns Dashboard
Go to Services > Returns > Returns Dashboard.
Step 3: Select Return Period
Select the financial year and return filing period.
Step 4: Prepare Return
Enter all required details - sales, purchases, tax liability, input credit.
Step 5: Preview and Submit
Review all details, make corrections if needed, and submit.
Step 6: Pay Tax
If tax is payable, pay through the portal using challan.
Step 7: File Return
Sign using DSC or EVC and file the return.
Penalties for Late Filing
| Violation | Penalty |
|---|---|
| Late filing (with tax liability) | Rs. 50/day (Rs. 25 CGST + Rs. 25 SGST) |
| Late filing (nil return) | Rs. 20/day (Rs. 10 CGST + Rs. 10 SGST) |
| Maximum penalty per return | Rs. 5,000 |
| Interest on late payment | 18% p.a. |
Input Tax Credit (ITC) in GST Returns
Input Tax Credit is the credit of GST paid on purchases that can be set off against GST liability on sales.
Conditions for Claiming ITC
- Must have valid tax invoice
- Supplier must have filed their GSTR-1
- Goods/services must be used for business purposes
- Tax must be deposited with government
QRMP Scheme (Quarterly Return Monthly Payment)
Small taxpayers with turnover up to Rs. 5 crores can file returns quarterly while paying tax monthly.
Benefits
- Reduced compliance burden
- File GSTR-1 and GSTR-3B quarterly
- Pay tax monthly through PMT-06
Common Mistakes to Avoid
- Not reconciling GSTR-2A/2B with purchase register
- Wrong classification of supplies (inter-state vs intra-state)
- Not claiming eligible ITC
- Filing returns after the due date
- Mismatch between GSTR-1 and GSTR-3B
Why Choose LegalX India for GST Return Filing?
- Expert Team: GST-certified professionals handle your returns
- Timely Filing: Never miss a due date
- ITC Optimization: Maximize your input tax credit
- Compliance Support: End-to-end GST compliance
- Affordable: Starting at Rs. 999/month
File Your GST Returns on Time
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CA Priya Mehta
Chartered Accountant specializing in indirect taxation with 8+ years of experience in GST compliance.