All the businesses enrolled under Goods and Services Tax (GST) are required to file GST returns. These are records that reflect the sales, purchases, input tax credit, and tax payable of a business. There are, however, different types of GST returns that businesses must file based on their business type and activities.
Filing them within time is important for both compliance and avoiding penalties. In this GSTR filing guide, we will understand the different GST return types, their due date and how to file them.
A GST return is a document that provides a record of your business’s sales, purchases, input tax and output tax. The document serves as a formal statement to the tax authorities. Here is all the information that a GST return contains:
The type of GST return you file depends on the business type, the size of turnover, and the scheme with which they have opted to associate themselves. If these returns are not submitted within time, a company cannot claim input tax credit (ITC) and can be heavily penalised.
Here are the different types of GST returns you must know as a taxpayer:
GSTR-1 is a return that lists all the sales made by a business, including invoices sent to both registered and unregistered buyers. It helps the government track sales and ensure buyers claim the correct Input Tax Credit (ITC).
Filing Frequency
GSTR-3B is an easy-to-use summary return in which taxpayers report on total sales, purchases, input tax credit and pay GST. It is the major return of tax payment, and it has to be submitted monthly or quarterly.
Filing Frequency (After filing GSTR-1 but before filing GSTR-3B)
GSTR-4 is a quarterly form for taxpayers registered under the Composition Scheme, which is a simplified GST scheme for small businesses with lower turnover and fixed tax rates. Taxpayers who deal in commodities and have a turnover of up to ₹1.5 crores can choose to participate in the composition plan. It allows them to pay taxes at a fixed rate on the declared sales.
Filing Frequency
GSTR-5 is a filing made by non-resident taxable persons who provide goods or services in India. It records information about sales, purchases and GST payments throughout their operation in India. The GST return includes details of outward supplies made, credit/debit notes, tax liability, inward supplies received, and taxes paid.
Filing Frequency
Input Service Distributors (ISD) must file GSTR-6 every month to report the input tax credit (ITC) they’ve received and shared across their different branches or units. It helps track how the ITC is distributed and includes details of all documents issued for the same.
Filing Frequency
Businesses that deduct Tax Deducted at Source (TDS) under GST are required to file GSTR-7. It contains information on TDS paid, deductions, and refunds. As a deductor, you must maintain accurate records and file GSTR-7 sequentially without missing returns.
Filing Frequency
E-commerce operators are required to file GSTR-8 to report supplies made using their platform and the GST collected at source (TCS). It includes information about every supply purchased via the online platform and the TCS gathered from it.
Filing Frequency
GSTR-9 is the annual return that summarises all the monthly and quarterly returns that are submitted in the year. It gives a full overview of outward supplies, inward supplies, tax paid and input tax credit claimed.
Filing Frequency
GSTR-10 is a final return submitted by a taxpayer when they decide to cancel their GST registration. It includes information about stock on hand and tax payable. GSTR-10 must be filed within three months of the cancellation date or cancellation order, whichever comes first.
Filing Frequency
CMP-08 is a quarterly filing that is submitted by Composition Scheme taxpayers in order to report their turnover and remit the composition tax.
Filing Frequency
ITC-04 is a quarterly filing that is submitted by individuals who received capital goods and claim input tax credit on the goods. It includes the information about the receipts and capital goods distribution.
Filing Frequency
There is generally a lot of confusion about filing annual and monthly/quarterly returns. Here are the main differences:
| Types of GST Returns | When to File |
| GSTR-1 | Monthly: 11th of next month. Quarterly (QRMP): 13th of the month after quarter end. |
| GSTR-3B | Quarterly: 18th of the month after quarter end |
| GSTR-4 | Quarterly: 18th of the month after quarter end. |
| GSTR-5 | Monthly: 13th of next month. |
| GSTR-6 | Monthly: 13th of next month. |
| GSTR-7 | Monthly: 10th of next month. |
| GSTR-8 | Annual: 31st December of the next financial year |
| GSTR-9 | Quarterly: 18th of the month after quarter end |
| GSTR-10 | Once, within 3 months of cancellation |
| CMP-08 | Quarterly: 28th of the month after quarter end. |
| ITC-04 | Quarterly: 28th of the month after quarter end. |
Here is everyone who is required to file a GST return and the type of GST return they must file:
There is a deadline for different types of GST returns, and delays can cost you penalties. Here are the penalties that you must pay for not filing GST returns on the due date:
To stay compliant and avoid penalties, know which GST returns you must file and their due dates. Monthly or quarterly returns like GSTR-1 and GSTR-3B handle regular reporting, while the annual return (GSTR-9) summarises everything at year-end.
Maintain timely and accurate GST return filings to build a strong financial track record. It improves your eligibility when you apply for a business loan.
1. What are the most common GST returns that regular taxpayers file?
The main returns filed by regular taxpayers are GSTR-1 to report detailed outward supplies, GSTR-3B to report summarised sales, purchases and payment of tax liability, and GSTR-9 as an annual consolidated return.
2. What is the difference between GSTR-1 and GSTR-3B?
GSTR-1 gives detailed invoice-level sales data, while GSTR-3B is a summary of sales, purchases, and tax payments.
3. Is GSTR-9 mandatory for everyone?
No. GSTR-9 is mandatory only for regular taxpayers but optional for Composition Scheme taxpayers, casual taxable persons, non-resident taxpayers, Input Service Distributors (ISD) and Tax Deductors at Source (TDS).
4. Can I file a GST return late?
You can, but it is not advisable as it attracts a penalty and interest on the unpaid taxes.
5. What happens if I don’t file a GST return?
Non-filing attracts penalties such as imposing heavy fines and 18% interest. It can result in suspension or cancellation of GST registration, which interferes with the operations of the business.
6. What is CMP-08?
CMP-08 is a quarterly submission of returns under the Composition Scheme. It is used to report turnover and pay the fixed composition tax without filing regular detailed GST returns.
7. Do I need to file GST returns if there are no transactions?
Yes. You need to file a Nil return even when you do not have sales or purchases.
8. When is the GST annual return due?
Annual return (GSTR-9) should be submitted by 31st December after the financial year has ended, and it should be a complete summary of all the GST transactions of the year.
9. Who files GSTR-7?
GSTR-7 is submitted on a monthly basis by those entities that are obliged to deduct Tax Deducted at Source (TDS) under GST.
10. How can I keep track of due dates easily?
With the help of GST compliance tools, calendar reminders, or simplified filing manuals, it is possible to keep track of the due dates of returns and prevent expensive fines.
