Various GST Return under Goods and Service Tax (GST)

GST Returns

The Indian government introduced the Goods and Service Tax on 1st July 2017. Since the day of its inception, the GST has changed the whole scenario of taxation in the country. Depending on nature, businesses registered under the GST regime need to file monthly, quarterly, and several annual GST return forms. 

Here we are going to discuss all the GST return filing requirements you must go through if you have registered business in India. So, scroll through to get the full scoop,

1. GST Return Filing Requirements

As said earlier, companies registered under the Indian tax regime need to file several GST returns monthly. The list includes return filing through.

2. GSTR-1 Return

GSTR-1 is a monthly return form that you need to file within the 11th of the successive month if turnover exceeds Rs.1.5 Crore. However, Businesses with sales of upto Rs. 1.5 crore file quarterly GSTR 1. You need to furnish the details of outward supplies of the taxable goods and services

Know Quick Guide on GSTR-1 Return Filing: Essential Facts You Need to Know

3. GSTR-3B Return

Businesses need to file GSTR-3B within the 20th of every month with the outward supply details of the previous month. Alongside that, you will have to furnish all the details regarding Input Tax Credit. GST liability is needed to be paid through this return.

Know Must Know Facts About GSTR-3B: Return Filing, Format, Due Date

4. GSTR-5 Returns

This return form is for non-resident foreign taxable people. GSTR-5 consists of details regarding sales and purchases. The return must have to be filed within the 20th of the consecutive month.

Know All You Need to Know About GSTR-5 | Due Dates |Eligibility | FAQs

5. GSTR-5A Returns

GSTR5A is a return form to be filed by non-resident Online Information and Database Access or Retrieval (OIDAR) services provider for the services provided from a place outside India to a person in India to unregistered person or non-taxable customers. 

The return must have to be filed within the 20th of the consecutive month.

Know GSTR-5A Returns: Non-Resident OIDAR Service Provider| Eligibility | Due Date

6. GSTR-6 Return

The GSTR-6 is another monthly return form that taxpayers need to file. This return is only for businesses registered as Input Service Distributor. The deadline to file GSTR-6 is the 13th of the successive month.

Know Know All About Filing GSTR 6| Return for ISD| Input service Distributor | Due dates and Penalty

7. GSTR-7 Returns

GSTR-7 is for businesses that deduct tax at source. GSTR 7 contains the details of TDS deducted, TDS liability payable and paid, TDS refund claimed if any etc. If you have registered to deduct TDS, you will have to file this monthly return form within the 10th of the following month.

Know Form GSTR-7: Return Filing | Due Date | Formats

8. GSTR-8 Returns

The GSTR-8 monthly return form should have the details of supplies made via e-commerce operators and TCS collected by e-commerce operators. You need to file the return within the 10th of the successive month.

Know Must Know Facts On Filing CMP-08 Return: Due Date | Eligibility | Penalties

9. GSTR-9 and 9C Returns

GSTR-9 is the annual return to be filed by every GST registered taxpayer irrespective of their turnover. Whereas GSTR-9C is the reconciliation statement to be submitted by those GST registered taxpayers to whom GST audit applies. GST Audit applies to those taxpayers whose turnover exceeds Rs. 2 crores.

Know Annual return under GST – Requirements, Eligibility, Format and Rules

10. Penalties In Case of Non-filing of GST Returns

Businesses failing to file GST returns monthly will have to pay a heavy fine. Depending on the nature of the form, there are different penalties associated with GST returns. Have a look below,

S No. Return Form Late Fees (Updated) Interest  
1 GSTR 3B Rs.25/day- CGST
Rs.25/day- SGST  

If Nil GSTR 3B
Rs.10/day- CGST
Rs.10/day- SGST
@18% p.a. on outstanding liability of the month
2 GSTR 1 Rs.25/day- CGST
Rs.25/day- SGST  

If Nil GSTR 1
Rs.10/day- CGST
Rs.10/day- SGST
3 GSTR 5 Rs.25/day- CGST
Rs.25/day- SGST  

If Nil GSTR 5
Rs.10/day- CGST Rs.10/day- SGST
@18% p.a. on outstanding liability of the month
4 GSTR 5A Rs.100/day- CGST Rs.100/day- SGST   @18% p.a. on outstanding liability of the month
5 GSTR 6 Rs.25/day- CGST Rs.25/day- SGST   NA
6 GSTR 7 Rs.100/day- CGST Rs.100/day- SGST   @18% p.a. on outstanding liability of the month
7 GSTR 8 Rs.100/day- CGST Rs.100/day- SGST   @18% p.a. on outstanding liability of the month

Note- Late Fees is maximum Rs.5000 each for CGST and SGST head per return.


Apart from this, there are several other annual and quarterly GST return forms. Alongside these, businesses would have to file GSTR-2 and GSTR-3 as monthly returns in the earlier days when GST was first introduced. But due to the complexity of the GSTR-2 and GSTR-3, the GST authority has abolished those two returns.

To know more about GST return filings, follow our blogs.

DISCLAIMER: The views expressed are strictly of the author and VJM & Associates LLP. The contents of this article are solely for informational purpose. It does not constitute professional advice or recommendation of firm. Neither the author nor firm and its affiliates accepts any liabilities for any loss or damage of any kind arising out of any information in this article nor for any actions taken in reliance thereon.

Share on facebook
Share on twitter
Share on linkedin
Share on whatsapp
Related Post

V J M & Associates LLP

Contact Us