GST Returns – Complete Overview
GST returns are periodic statements that registered taxpayers must file to report outward supplies, input tax credit (ITC), and tax liability. This guide reflects current rules and portal behavior as of FY 2024–25.
Table of Contents
Types of GST Returns (Current)
Regular Monthly/Quarterly Returns
GSTR-1 (Outward Supplies)
- Details of outward supplies (sales)
- Monthly or quarterly (QRMP) based on turnover
- Due date: 11th (monthly) / 13th (QRMP)
GSTR-3B (Summary Return)
- Summary of outward supplies, ITC, reversals, and tax payment
- Monthly or quarterly (QRMP)
- Due date: 20th/22nd/24th of next month (staggered by turnover/state group). QRMP: 22nd/24th after quarter.
GSTR-2B (Auto‑drafted ITC)
- Static monthly statement for eligible ITC
- Based on suppliers’ GSTR‑1/IFF and ICEGATE (imports)
- Not filed; used to claim ITC in GSTR‑3B
Special Category Returns
GSTR-4 (Composition taxpayers)
- Annual return for composition scheme taxpayers
- Due date: 30th April following the FY
GSTR-5 (Non‑Resident)
- For non‑resident taxable persons
- Filed as per registration validity (generally monthly)
GSTR-6 (Input Service Distributor)
- For ISDs to distribute ITC
- Due date: 13th of following month
GSTR-7 (TDS Deductors)
- Monthly statement for TDS
- Due date: 10th of following month
GSTR-8 (E‑commerce Operators)
- Monthly statement for TCS
- Due date: 10th of following month
Annual Returns and Reconciliation
GSTR-9 (Annual Return)
- Annual summary for regular taxpayers (subject to notified exemptions)
- Due date: 31st December following the FY (subject to extension)
GSTR-9C (Reconciliation Statement)
- Self‑certified reconciliation; audit certification requirement removed
- Current threshold: aggregate turnover > ₹5 crore
- Due date: 31st December following the FY (subject to extension)
Active vs Suspended Forms
GSTR‑2 and GSTR‑3 remain suspended. ITC is determined via GSTR‑2B; working returns are GSTR‑1 and GSTR‑3B (plus category‑specific returns).
Filing Process
Login to GST Portal
Access the official GST portal at www.gst.gov.in with your credentials
Select Return Type
Choose the appropriate return form (GSTR-1, GSTR-3B, etc.) based on your requirement
Enter/Import Data
- Manual Entry: Input transaction details manually
- Excel Upload: Use offline utility to upload bulk data
- API Integration: Direct integration from accounting software
Validate Information
Review all entered data for accuracy:
- Check GSTIN of customers/suppliers
- Verify tax rates and calculations
- Ensure HSN codes are correct
Submit Return
- Save as draft for review
- Submit final return
- Make tax payment if due
Generate Acknowledgment
Download and preserve acknowledgment receipt for records
Due Dates Calendar
Monthly Returns (indicative)
| Return Type | Due Date | Notes |
|---|---|---|
| GSTR‑1 (Monthly) | 11th of next month | QRMP: 13th (IFF/quarterly GSTR‑1) |
| GSTR‑3B | 20th/22nd/24th of next month | Staggered by turnover/state group |
| GSTR‑5 | Generally monthly | Non‑resident taxable persons |
| GSTR‑6 | 13th of next month | Input Service Distributor |
| GSTR‑7 | 10th of next month | TDS deductors |
| GSTR‑8 | 10th of next month | E‑commerce operators (TCS) |
Quarterly/Annual
| Return Type | Due Date | Applicable To |
|---|---|---|
| GSTR‑1 (QRMP) | 13th after quarter | QRMP taxpayers (or use IFF monthly) |
| GSTR‑3B (QRMP) | 22nd/24th after quarter | Payment monthly via PMT‑06 |
| GSTR‑4 (Annual) | 30th April following FY | Composition taxpayers |
| GSTR‑9 | 31st December following FY | Regular taxpayers per thresholds |
| GSTR‑9C | 31st December following FY | Turnover > ₹5 crore |
Late fee & interest (quick view)
GSTR‑3B late fee: ₹50/day (₹25+₹25); Nil: ₹20/day (₹10+₹10). Caps apply by turnover as notified. Interest: 18% p.a. on net cash liability paid late.
Key Components of Returns
GSTR-1 (Outward Supplies)
B2B Supplies (Table 4A)
- Invoice-wise details of supplies to registered persons
- GSTIN of recipient mandatory
- HSN code required
B2C Supplies (Table 5)
- State-wise summary for supplies to unregistered persons
- Invoice-wise details for invoices above ₹2.5 lakhs
Exports (Table 6A)
- Details of export supplies
- Export type and shipping port details
- IGST or zero-rated classification
Amendments (Table 9B)
- Corrections to previously filed GSTR-1
- Original and revised invoice details
- Difference in tax liability
GSTR-3B (Summary Return)
Outward Supplies
- Taxable supplies, exempt supplies, zero-rated supplies
- Inter-state and intra-state breakup
- Tax liability calculation
Input Tax Credit
- ITC as per GSTR‑2B for the period
- Reversals (Sections 16–17, Rules 38/42/43, etc.)
- Net ITC available
Tax Payment
- Tax payable after adjusting ITC
- Interest and penalty payments
- Cash and credit ledger utilization
Common Filing Mistakes
Data Entry Errors
- Wrong GSTIN: Incorrect customer/supplier GSTIN
- HSN Code Mismatch: Using wrong HSN codes
- Tax Rate Errors: Applying incorrect GST rates
- Place of Supply: Wrong state code selection
Timing Issues
- Mismatched Periods: Including transactions from wrong month
- Cut-off Dates: Missing transactions near month-end
- Amendment Delays: Not filing amendments in time
Calculation Errors
- ITC Mismatch: Claiming beyond what appears in GSTR‑2B
- Reverse Charge: Missing reverse charge transactions
- Rounding Off: Incorrect rounding of tax amounts
Documentation Issues
- Missing Invoices: Not reporting all outward supplies
- Duplicate Entries: Same transaction reported multiple times
- Supporting Documents: Inadequate backup documentation
Best Practices
- Maintain proper books of accounts
- Reconcile data before filing
- Use GST software for accuracy
- File returns well before due dates
- Keep digital copies of all returns
Late fee, penalties, and interest (overview)
- GSTR‑3B late fee: see caps and rates above; other forms have separate late fee schedules per notifications
- Incorrect particulars can invite general penalty (Section 125) and demand with interest
- Non‑filing can lead to suspension/cancellation and best‑judgment assessment
Return Filing Tips
Monthly Preparation
- Week 1: Collect and organize all invoices
- Week 2: Enter data in accounting system
- Week 3: Prepare GSTR-1 draft
- Week 4: File GSTR-1 and prepare GSTR-3B
Technology Usage
- Accounting Software: Use GST-compliant software
- Bank Integration: Link bank accounts for payment
- API Connectivity: Automate data transfer
- Mobile Apps: Use official GST mobile app for quick tasks
Record Maintenance
- Digital Storage: Maintain cloud backup of all returns
- Physical Files: Keep hard copies of important documents
- Audit Trail: Maintain detailed transaction logs
- Reconciliation: Regular reconciliation of books with returns
Recent Updates and Changes
Simplified Return System
- Phase 1: Current system with GSTR-1 and GSTR-3B
- Phase 2: Planned implementation of new return system
- Real-time Data: Move towards real-time transaction reporting
E-invoicing Integration
- Mandatory e-invoicing for businesses above ₹5 crores
- Auto-population of GSTR-1 from e-invoice data
- Reduced manual effort in return filing
Enhanced Validations
- GSTIN verification at the time of filing
- HSN code validation for accuracy
- Duplicate invoice checks to prevent errors
ITC timing and documentation (key points)
- ITC can be availed up to the earlier of: due date for return of November following the end of FY or date of filing annual return for that FY (Section 16(4), as amended; check current notified timelines).
- Claim ITC based on GSTR‑2B, not GSTR‑2A.
- Keep tax invoices/debit notes, proof of receipt, and track supplier compliance.
Frequently Asked Questions
Can I file returns after the due date?
Yes, but late fee and interest apply. File as soon as possible.
What if I made a mistake in filed return?
Use amendment tables in GSTR‑1 for subsequent periods. For GSTR‑3B, adjust in the next return with documentation.
Can I claim ITC without filing GSTR-1?
Post 01‑01‑2022, ITC is restricted to invoices in GSTR‑2B for the period (subject to other eligibility conditions).
Is it mandatory to file nil returns?
Yes, even if there are no transactions, nil returns must be filed by due dates.
References: CBIC notifications/circulars on QRMP & staggered due dates; Rule 36(4) (ITC restricted to 2B); Section 16(4) (ITC time limit); GST Portal advisories.