GST Return

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:

  1. A person having a valid GSTIN has to compulsorily file the GST returns.
  2. 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 FormDescriptionFrequencyDue Date
GSTR 1Details of the outward supplies of the taxable goods and or servicesMonthly
(If opted under the QRMP scheme)
The 11th of Subsequent of that month                                    
11th of the month succeeding the quarter.
GSTR 3BSimple 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.MonthlyThe 20th of that subsequent month
CMP 08Statement cum challan to make a tax payment by a taxpayer registered under the composition scheme under Section 10 of the CGST Act.Quarterly18th of the month succeeding the quarter of the specific fiscal year
GSTR 4Returns to be filed by the taxpayer that is registered under the composition scheme under Section 10 of the CGST ActAnnually18th of the month succeeding the quarter.
GSTR 5Returns to be filed by a Non-resident taxable personMonthly20th of the subsequent month
GSTR 6To be filed by the input service distributor to distribute the eligible input tax creditMonthly13th of the subsequent month
GSTR 7Is filed by the government authoritiesMonthly10th of the subsequent month
GSTR 8Details of supplies that are affected through the e-commerce operators and the amount of tax that is collected at the source by them.Monthly10th of the subsequent month
GSTR 9Annual return for a normal taxpayerAnnually31st December of the Fiscal year.
GSTR 9CCertified reconciliation statementAnnually 31st December of next financial year.
GSTR 10Is filed by the taxpayer whose GST registration is cancelledOnce the GST registration is cancelled or surrenderedWithin 3 months of the date of cancellation or the date of cancellation order whichever is earlier.
GSTR 11Details of the inward supplies are furnished by a person who has UIN and also claims a refund.MonthlyGSTR 11: 28th of the month that is following the month for which the statement was filed.