GST Returns

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Every Registered Person is required to file certain returns monthly and/or quarterly and annually on the GST E-Portal as prescribed in the GST Act, and as amended from time to time.

Following are returns which are required to be filled at prescribed intervals:
S.No. Form Particulars Due Date Periodicity
1 - GSTR-1 Details of outward supplies of taxable goods and/or services effected 10th of the following month In case the turnover is less than INR 1.5 Cr and have opted for the quarterly filling : 10th of the month succeeding the quarter) Monthly (Quaterly in case opted for the same for the thoese having turnover of less than INR 1.5 crore)
2 - GSTR-2 (However, the filling of the same has been suspended as of now) Details of Inward supplies of taxable goods and/or services effected claiming input tax credit. 15th of the following month Monthly
3 - GSTR-3 (However, the filling of the same has been suspended as of now) Monthly return on the basis of finalization of details of outward supplies and inward supplies along with the payment of amount of tax. 20th of the following month Monthly
4 - GSTR-3B Simplified summary return to declare the summary of GST liabilities for the tax period 20th of the following month Monthly
5 - GSTR - 9 Annual Return 31st December of next financial year Annually
6 - GSTR-4 Return for registered person opted for composition levy scheme 18th of the month succeeding quarter Quarterly
7 - GSTR-9A Annual Return for registered person opted for composition levy scheme 31st December of next financial year Annually
8 - GSTR-5 Return for Non-Resident Taxable person 20th of the following month Monthly
9 - GSTR-5A Return for persons providing online information and database access or retrieval services 20th of the following month Monthly
10 - GSTR-6 Return for an Input Service Distributor 13th of the following month Monthly
11 - GSTR-7 Return for a person required to deduct tax at source 10th of the following month Monthly
12 - GSTR-8 Statement of supplies through an ecommerce operator 10th of the following month Monthly
13 - GSTR-10 Final Return Within three months of the date of cancellation or date of cancellation order, whichever is later. When Registration get cancelled or surrendered
14 - GSTR-11 Details of inward supplies to be furnished by a person having UIN and claiming refund 28th of the month following the month for which statement is filed Monthly
Note:

There are some other returns as well which needs to be filled as per the requirements of the type of industry and category of the registered person viz., GSTR - 2A, 4A, 6A, 7A, 9B, 9C, MIS - 1, MIS - 2, MIS - 3, MIS - 4, PMT - 05, PCT - 01, PCT - 02, PCT - 03, PCT - 04, PCT - 05, ITC - 01, ITC - 02, ITC - 03, TRAN - 1, TRAN - 2, TRAN - 03 and others as may be notified by the Government from time to time.

Late Fee & Interest:
  • INR 50/- per day in case of late filling of returns GSTR-1, GSTR-3B, GSTR-4, GSTR-5 & GSTR-6
  • INR 20/- per day in case of NIL returns for GSTR-1, GSTR-3B, GSTR-4 & GSTR-5 (However, at present no late fees is being asked by the department at the time of GSTR-1)
  • Interest is 18% per annum from the next day of filing to the date of payment.