Businesses that are registered under GST have to file the GST returns monthly, quarterly, and annually based on the business. Here it is necessary to provide the details of the sales or purchases of the goods and services along with the tax that is collected and paid. Implementation of a comprehensive Income Tax System like GST in India has ensured that taxpayer services such as registration, returns, and compliance are in range and perfectly aligned.
An individual taxpayer filing the GST returns has to file 4 forms for filing the GST returns such as the returns for the supplies, returns for the purchases made, monthly returns, and the annual returns.
GST return filing in India is mandatory for all the entities that have a valid GST registration irrespective of the business activity or the sales or the profitability during the period of filing the returns. Hence, even a dormant business that has a valid GST registration must file the GST returns.
GST return is a document that contains the details of all the income or the expenses that a taxpayer is required to file with the tax administrative authorities.
Eligibility Criteria
GST Return filing in India is to be done by the following:
- A person having a valid GSTIN has to compulsorily file the GST returns.
- Also, a person whose annual turnover is crossing Rs. 20 lakh has to obtain a GST registration and file the GST returns mandatorily.
In the cases of Special states, the limit for the annual turnover is Rs.10 lakh.
Types of GST Returns and due dates for filing:
| Return Form | Description | Frequency | Due Date |
| GSTR 1 | Details of the outward supplies of the taxable goods and or services | Monthly OR Quarterly (If opted under the QRMP scheme) | The 11th of Subsequent of that month OR 11th of the month succeeding the quarter. |
| GSTR 3B | Simple returns in which a summary of the outward supplies along with the input tax credit that is declared and the payment of the tax is affected by the taxpayer. | Monthly | The 20th of that subsequent month |
| CMP 08 | Statement cum challan to make a tax payment by a taxpayer registered under the composition scheme under Section 10 of the CGST Act. | Quarterly | 18th of the month succeeding the quarter of the specific fiscal year |
| GSTR 4 | Returns to be filed by the taxpayer that is registered under the composition scheme under Section 10 of the CGST Act | Annually | 18th of the month succeeding the quarter. |
| GSTR 5 | Returns to be filed by a Non-resident taxable person | Monthly | 20th of the subsequent month |
| GSTR 6 | To be filed by the input service distributor to distribute the eligible input tax credit | Monthly | 13th of the subsequent month |
| GSTR 7 | Is filed by the government authorities | Monthly | 10th of the subsequent month |
| GSTR 8 | Details of supplies that are affected through the e-commerce operators and the amount of tax that is collected at the source by them. | Monthly | 10th of the subsequent month |
| GSTR 9 | Annual return for a normal taxpayer | Annually | 31st December of the Fiscal year. |
| GSTR 9C | Certified reconciliation statement | Annually | 31st December of next financial year. |
| GSTR 10 | Is filed by the taxpayer whose GST registration is cancelled | Once the GST registration is cancelled or surrendered | Within 3 months of the date of cancellation or the date of cancellation order whichever is earlier. |
| GSTR 11 | Details of the inward supplies are furnished by a person who has UIN and also claims a refund. | Monthly | GSTR 11: 28th of the month that is following the month for which the statement was filed. |