GST Returns : Types, Forms, Due Dates & Penalties

Returns under Goods and Services Tax (GST) can be defined as a document or form in which the details related to income and its sources are being reported. GST Returns are required by the tax authorities for calculation of tax liability pertaining to a business.

What are the various information, which are required to be furnished in GST Returns?

GST Returns require your business details of

  • Nature of business activities
  • Tax Payable and ITC
  • Business Turnover for the period
  • Deductions and exemptions availed

Why Filing of GST returns is important?

The filing of GST Returns has manifold importance,such as

For Return Filer

  • Necessary to adhere the legal compliances
  • Helps in calculating the correct tax liability of self and others
  • A tool for claiming ITC

For Government

  • Source for collecting Financial Statistics of Organisations
  • Scrutinize the relevant cases effectively and efficiently
  • A basis for future policy making
  • Helps in making the future compliance procedures
  • Evasions can be better tracked
  • Effective mode of procuring information from the taxpayers

What are some of the steps involved in filing of the GST returns?

The basic steps involved in filing of GST returns include:

  • Uploading Invoice/ Sale details
  • Auto Population of Purchase details
  • Auto population and auto reversal of ITC
  • E-filing of returns

What are the different options for filing GST Returns?

GST Returns can be filed online using any of the below mentioned methods:

  • Online

    The Return can be filed online either through

    Government Portal or
    Third Party Softwares
  • Offline

    The GST Return can also be prepared offline through

    Utilities available on Government Portal and
    GSPs : GST Suvidha Providers

Are there any consequences of not Filing GST Returns?

Yes, non filing or delayed filing of GST Returns can attract you

  1. Late Fee and
  2. Penalty
  • Late Fee
    1. Any registered person who is liable to file Goods and Services Tax return under section 37,38,39 or section 45. Fails to do so by the due date, shall attract a late fees of Rs 100 per day, aggregating maximum upto Rs 5000 [Section 47(1)] of the CGST Act.
    2. Also, any person liable to furnish return under Section 44 i.e. annual return, if fails to furnish the same by due date then, late fee of Rs 100 per day aggregating maximum upto 0.25% of quarterly turnover in State or Union Territory. The same is governed by provisions mentioned under section 47(2) of the CGST Act.
    3. No late fees shall be attracted under IGST Act.
  • Interest In case tax payment is outstanding interest is 18% per annum shall be calculated on the Net tax liability from the next day of filing due date till the actual date of payment.

What can incomplete details in GST Returns result in?

Furnishing of GST return with incomplete or wrong information can attract a penalty upto Rs 25,000. CBIS has issued circular no 89/80/2019-GST dt 18/02/2019 in this regards.


What are the various types of GST returns and who is required to file it?

The various GST returns prescribed under the GST include:

Form Who is Required to file? Particulars Due Date
GSTR-1 Registered Person Monthly statement of Outward Supplies of goods or services or both 11th of the following month of the tax period
GSTR-2 (Suspended) Suspended Monthly return form used to give the details of inward supply or purchases 15th of next month of the tax period
GSTR-3B Registered Person Monthly summary return to declare the GST liability for the tax period and to pay off such liability 20th of the following month for which the return is to be submitted
GSTR-4 Taxpayer who opted for Composition Scheme A yearly return is for the taxpayers who opted for paying tax under the composition scheme 30th April of the next financial year
GSTR-5 Non Resident Taxable Person (NRTP) Return for Non- Resident Taxpayer who are not availing Input Tax Credit (ITC) on local purchases Registration  period < 1 month, the due date is within 7 days of the expiry of registration, or
Registration Period> 1 month, the due date is 20th of the following month and for remaining period is 7 days of the expiry of registration
GSTR-5A Taxpayer providing OIDAR services Monthly return for Online Information and Database Access or Retrieval (OIDAR) services provider, providing services from place outside India to un-registered person or customers in India 20th of the following month
GSTR-6 Input Service Distributor (ISD) Monthly return for the Input Service Distributor for distribution of its credit among the different unit 13th of the following month of the tax period
GSTR-7 TDS Deductor Monthly return for the person who deducts tax at the time of making payment to suppliers (TDS) u/s 51 of CGST Act 2017 10th of the next month
GSTR-8 E Commerce Operator Monthly return containing the details of taxable supplies and the amount collected by the E-Commerce Operator related to the supplies and amount of TCS collected 10th of the following month of the tax period
GSTR-9 Registered Taxpayer Annual return containing information such as purchases, sales, input tax credit or refund claimed, etc. by the regular taxpayer 31st December of the subsequent financial year
GSTR-9A Taxpayer who opted for Composition Scheme Annual return for taxpayer opted for composition scheme 31st December of next financial year
GSTR-9C Regular Taxpayer An additional annual return submitted along with GSTR-9 by assessee having turnover more than Rs. 2 crores during the financial year 31st December of the year subsequent
GSTR-10 Taxpayer whose registration got canceled or surrendered The taxpayer whose registration got canceled or surrendered, Final Return Date of order of cancellation, or 
Within 3 months from the date of cancellation, 
Whichever is later.
GSTR-11 UIN Holder Taxpayer Return having details of inward supply of goods or services or both, for an assessee who has been assigned with the Unique Identification Number (UIN) and claiming a refund 28th of the following month in which the UIN holders receive the inward supply

GSTR-1

  • What are the details required to be furnished under GSTR 1?

    GSTR 1 contains the details of outward supplies made during the period of tax. This form is required to be submitted electronically on GST Portal with the following set of information:

    1. Details of invoices of supplies made to the registered persons including those having UIN;
    2. Details of Inter-State supplies of invoice having a value higher than Rs. 2,50,000 to unregistered persons or end user;
    3. Details of Credit/Debit Notes against invoices issued by the supplier;
    4. Details related to the export of goods or services or both including deemed exports (SEZ);
    5. Summary of state-level details of supplies to unregistered persons, i.e., consumers;
    6. Summary of Advances received in relation to the supply of goods on a future date;
    7. Nil- rated, exempted, and non-GST supplies; and
    8. HSN/SAC wise summary of outward supplies.
  • Is it mandatory to file GSTR 1?

    GSTR 1 return is mandatory to be filed even if there is no business activity in the tax period.

  • Who is required to file GSTR 1?

    GSTR 1 return is required to be furnished by:

    1. Every registered taxable person, including all regular and casual registered taxpayers, and
    2. Other than input service provider/ composition taxpayer/ person collecting or deducting tax at source.
  • What is the Due date of filing GSTR 1?

    GSTR 1 could be filed monthly or quarterly depending upon the taxpayer’s turnover.

    Turnover Limit (in a FY) GSTR 1 Periodicity
    Up to Rs. 1.5 crores Quarterly
    Exceeding Rs 1.5 crores Monthly

    Assessee could opt for quarterly filing of this return if the turnover in the preceding financial year were and expect that turnover in the current financial year would also be up to Rs. 1.5 crores.

    The due dates for filing GSTR-1 as notified by CBIC for the tax period is 11th of the following month, e.g.

    Period Due Date
    April 2019 11th May 2019
    May 2019 11th June 2019
    June 2019 11th July 2019
    April – June 2019 (quarterly) 31st July 2019

GSTR-1A

  • What is GSTR 1A?

    GSTR-1A is used to update the details of outward supplies or sale which was files using the GSTR-1 earlier. In this return form, the taxpayer has to accept or reject the information updated by the buyer in GSTR-2 form.This form has been temporarily suspended.

  • Who is required to file GSTR 1A?

    It is an auto populated GSTR and hence no filing can be done.

  • What is the Due date of filing GSTR 1A?

    This return is to be filed, or the changes in GSTR-1A can be accepted or rejected between 15th and 17th of next month.


GSTR-2

  • What is GSTR 2?

    GSTR-2 is used to make the reconciliation of buyer and seller as what seller has reported in GSTR-1 is supposed to be matched with GSTR-2. But GSTR-2 has been temporarily suspended by the GST Authorities.

  • What are the details required to be furnished under GSTR 2?

    It contains details of all purchases made by the registered dealer in the tax period.

  • Is it mandatory to file GSTR 2?

    GSTR-2 is a mandatory return form used to give the details of inward supply or purchases. But,this GSTR form has been temporarily suspended.

  • Who is required to file GSTR 2?

    Registered dealer under GST is required to furnish GSTR 2.

  • What is the Due date of filing GSTR 2?

    Due date of filing GSTR-2 is 15th of next month of the tax period.


GSTR-2A

  • What is GSTR 2A?

    It is a read-only auto-generated statement of inward supplies formed using the details of GSTR-1/5, Form GSTR-6 (ISD), Form GSTR-7 (TDS), Form GSTR-8 (TCS).

  • Is it mandatory to file GSTR 2A?

    This return is not required to be filed with CBIC; it is only to enable the recording of invoices received from the different supplier.

  • Who is required to file GSTR 2A?

    GSTR 2A is an auto populated return and no filing is required.


GSTR-3B

  • What is GSTR 3B?

    Form GSTR-3B is a monthly summary return to declare the GST liability for the tax period and to pay off such liability. Regular taxpayers need to file these return for every tax period.

  • What are the details required to be furnished under GSTR 3B?

    GSTR 3B contains the details relating to

    1. Outward Supply (Sales)
    2. Inward Supply (Purchases)liable to reverse charge
    3. ITC eligible
    4. Tax details
    5. TDS / TCS credits available
    6. Inter-state Supply made
  • Is it mandatory to file GSTR 3B?

    Yes, filing of GSTR 3B is mandatory even in case whenever there are no transactions nil return is required to be furnished.

  • Who is required to file GSTR 3B?

    Registered regular taxpayer is required to file GSTR 3B periodically.

  • What is the Due date of filing GSTR 3B?

    Due Date of filing Form GSTR-3B is 20th of the following month for which the return is to be submitted.

  • Is it possible to file NIL GSTR 3B?

    It can be filed as nil return even when there is no transactions and tax liability for that particular tax period. GSTR-3B is to be filed electronically using the GST portal.


GSTR-4

  • What is GSTR 4?

    This return is for those taxpayers who opted for paying tax under the composition scheme.

  • What are the details required to be furnished under GSTR 4?

    This form consists of a summary of

    1. Outward supplies or sales,
    2. Tax payable thereon
    3. TDS / TCS credit available
    4. Refund Claimed etc
  • Is it mandatory to file GSTR 4?

    Filing of GSTR 4 is mandatory.

  • Who is required to file GSTR 4?

    Taxable persons who have opted for Composition scheme under GST and are liable to pay taxes are required to furnish GSTR 4 annually.

  • What is the Due date of filing GSTR 4?

    GSTR-4 is required to be filled every quarter, and the due date for this is 18th of the month succeeding the tax period. This return is to be filed electronically and cannot be revised just like any other return but can be adjusted in the return of the following tax period.

    From the year 2019-20 this return will be filed annually and there is a statement named CMP 08, file quarterly in which all the details for composition dealer will be filled

  • Is it possible to file NIL GSTR 4?

    Yes, it is possible to file a valid NIL GSTR 4 return.


GSTR-4A

  • What is GSTR 4A?

    It is an auto-generated and read-only form created based on the provided in saved/submitted/filed GSTR-1/5 and filed GSTR-7, where the buyer is the composition dealer.

  • What are the details required to be furnished under GSTR 4A?

    The details in GSTR 4A are auto generated and nothing is required to be filled in this form . Various sections in Form GSTR-4A include:

    1. 3A, 3B - B2B Invoices: This section displays all the inward supplies received from registered suppliers.
    2. 4- Credit/Debit Notes: This section displays the Credit/Debit notes added by the supplier in their respective returns
    3. 4- Amendments to B2B Invoices: This section displays the invoices which are amended by the supplier in their returns.
    4. 4- Amendments to Credit/Debit Notes: This displays the amendments of Credit/Debit notes done by the supplier in their respective returns.
  • Is it mandatory to file GSTR 4A?

    Since GSTR 4A is an auto populated form hence the question of mandatory filing does not arise.

  • What is the Due date of filing GSTR 4A?

    GSTR 4A is auto populated after successful submission of the requisite returns.


GSTR-5

  • What is GSTR 5?

    A registered NRTP is not required to file separately the statement of the outward supplies, statement of inward supplies and return like a normal taxpayer. In place of the same , a simplified monthly tax return GSTR 5 has been prescribed .

  • What are the details required to be furnished under GSTR 5?

    The details required to be furnished in GSTR 5 include

    1. Details of Outward Supply
    2. Details of Inward Supply
    3. Tax, interest, penalty, late fee payment details etc
  • Is it mandatory to file GSTR 5?

    Yes, filing of GSTR 5 is mandatory.

  • Who is required to file GSTR 5?

    GSTR 5 is required to be furnished by every registered non-resident taxable person.

  • What is the Due date of filing GSTR 5?

    The due date to file GSTR-5 for NR for the period for which they get registration is within 7 days of the expiry of such period. And if the period of registration is more than one month, the monthly return would be filed by the 20th of the following month of the tax period.

    In simple words it should be furnished within 20 days after the end of the calendar month or within 7 days after the last day of validity period of the registration, whichever is earlier.

  • Is it possible to file NIL GSTR 5?

    Yes, filing a NIL GSTR 5 is possible.


GSTR-5A

  • What is GSTR 5A?

    It is a return required to be furnished by Online Information and Database Access or Retrieval (OIDAR) services provider, for the services provided from a place outside India to unregistered persons in india.

  • What are the details required to be furnished under GSTR 5A?

    The information like details of taxable outward supplies or sale is made to non-taxable persons or consumers in India, changes in the details furnished in preceding tax period and to provide the details of any other amount to be paid by them, or interest to offset the liabilities, etc. is to be considered as part of taxpayers GSTR-5A.

  • Is it mandatory to file GSTR 5A?

    Filing of this return is mandatory and even if there is no business transaction a nil return is to be filed.

  • Who is required to file GSTR 5A?

    The non-resident service provider of OIDAR needs to file the return.

  • What is the Due date of filing GSTR 5A?

    A monthly return is to be filed by 20th of the following month.

  • Is it possible to file NIL GSTR 5A?

    NIL GSTR 5A is required to be furnished in case there are no pertaining transactions.


GSTR-6

  • What is GSTR 6?

    GSTR 6 form is required to be filed by Input Service Distributors (ISD) for claiming the ITC.

  • Essentials for the filing of Form GSTR-6 are:

    1. The recipient should be registered as an Input Service Distributor,
    2. Should have an active GSTIN,
    3. Have valid login User ID and password,
    4. Have non-expired/ unrevoked and valid Digital Signature Certificate for companies, LLPs and FLLPs
    5. Have an active registered mobile number to GST Portal at the time of registration or changes for authentication through EVC.
  • Is it mandatory to file GSTR 6?

    It is a mandatory monthly return which is required to be filed even when there is no transaction.

  • Who is required to file GSTR 6?

    This return is to be submitted by the Input Service Distributor (ISD) for distribution of its credit among the different units.

  • What is the Due date of filing GSTR 6?

    The due date to file GSTR-6 is the 13th of the following month of the tax period.

  • Is it possible to file NIL GSTR 6?

    Yes, In case there are no transactions a NIL GSTR 6 needs to be filed by the ISD (Input Service Distributor)


GSTR-6A

  • What is GSTR 6A?

    It is an auto-generated form based on the invoices uploaded by the counterparty in their GSTR-1.

  • What are the details required to be furnished under GSTR 6A?

    It is a statement of inward supplies or purchases for an input tax credit Receiver.GSTR-6A provides details such as:

    1. Input tax credit received for distribution
    2. Debit or Credit notes received any time during the current tax period
  • Is it mandatory to file GSTR 6A?

    GSTR 6A is an auto populated form hence no filing is needed.


GSTR-7

  • What is GSTR 7?

    It is a monthly return required to be filed by the person who deducts tax at the time of making payment to suppliers (TDS) under GST.

  • What are the details required to be furnished under GSTR 7?

    Tax deductors are required to:

    1. declare his total TDS liability for a given period (monthly) in this Form,
    2. Furnish information related to the TDS under three major heads viz., Central tax, State/UT tax and Integrated tax related to that return;
    3. File correct and complete return within due date, given the fact that the TDS credit will be available to the counterparty supplier upon the filing of TDS return in Form GSTR-7 by the Deductor (i.e., the person liable to deduct TDS).
    4. Issuance of TDS certificate to the deductee.
  • Is it mandatory to file GSTR 7?

    Yes, GSTR 7 is required to be filed by TDS Deductors as specified under section 51 of the CGST Act.

  • Who is required to file GSTR 7?

    Person deducting TDS under GST is required to furnish return in form GSTR 7. Following are the deductors liable to deduct TDS as per section 51 of the CGST Act

    1. Department or establishment of central government or state government, or
    2. Local authority, or
    3. Governmental agencies, or
    4. An authority or a board or any other body
      - Set up by an Act of Parliament or State Legislature, or
      - Established by any government (with 51% or more participation by way of equity or control to carry out any function)
    5. A society established by Central Government or State Government or Local Authority under Societies Registration Act, 1860.
    6. Public sector undertakings
  • What is the Due date of filing GSTR 7?

    The due date to file this return is 10th of the next month. And no need to file a return for a period in which no TDS is deducted.


GSTR-7A

  • What is GSTR 7A?

    It is a system generated TDS certificate which is generated after furnishing the return in GSTR-7, and the deductee requires to accept the details uploaded by the deductors under GSTR-7

    .
  • What are the details required to be furnished under GSTR 7A?

    There are no details required to be furnished in GSTR 7A. It is a TDS certificate which can be downloaded for both deductor and deductee.


GSTR-8

  • What is GSTR 8?

    It is a statement of Tax Collected at Source (TCS) by E-Commerce Operators. It contains the details of taxable supplies and the amount collected by the operator related to the supplies and amount of TCS collected on such supplies.

  • What are the details required to be furnished under GSTR 8?

    Below are some of the following details required to be furnished while filing GSTR 8

    1. Details of TCS and outward supply
    2. Tax and Interest paid
    3. Tax and Interest payable
    4. Details of Refund etc
  • Is it mandatory to file GSTR 8?

    Yes, GSTR 8 is mandatory to be filed for the prescribed E Commerce Operators.

  • Who is required to file GSTR 8?

    GSTR 8 is required to be filed by E Commerce Operators.

  • What is the Due date of filing GSTR 8?

    The due date of filing Form GSTR-8 is 10th of the following month of the tax period. Currently, there is no late fee for filing return with the delay, but interest is levied on delay in discharging the liability of TCS.


GSTR-9

  • What is GSTR9?

    GSTR-9 is the annual return which is required to be filed once in a financial year by the regular taxpayers.

  • What are the details required to be furnished under GSTR 9?

    GSTR 9 contains information such as purchases, sales, input tax credit or refund claimed, etc. Details required to be disclosed under the Form GSTR-9 in respective serial number are:

    1. Serial Number 4: Details of advances, inward and outward supplies made during the financial year on which tax is payable
    2. Serial Number 5: Details of Outward supplies made during the financial year on which tax is not payable
    3. Serial Number 6: Details of ITC availed during the financial year
    4. Serial Number 7: Details of ITC reversed and Ineligible ITC for the financial year
    5. Serial Number 8: Other ITC related information
    6. Serial Number 9: Details of tax paid as declared in returns filed during the financial year
    7. Serial Number 10,11,12&13: Details of the previous Financial Year's transactions reported in the next Financial Year
    8. Serial Number 14: Differential tax paid on account of declaration in table no. 10 & 11
    9. Serial Number 15: Particulars of Demands and Refunds
    10. Serial Number 16: Supplies received from Composition taxpayers, deemed supply by job worker and goods sent on an approval basis
    11. Serial Number 17: HSN wise summary of Outward Supplies
    12. Serial Number 18: HSN wise summary of Inward Supplies
  • Is it mandatory to file GSTR 9?

    Now GSTR 9 is optional for business turnover upto 2 crores for the financial year 2017-18 and 2018-19

  • Who is required to file GSTR 9?

    This return is to be filed by a person who is registered as a regular taxpayer and taxpayer who has withdrawn from composition scheme to regular taxpayers. For the assessee having turnover more than Rs. 2 crores during the financial year, they are required to get their accounts audited by CA and CWA. And file return in the form GSTR-9C.

  • What is the Due date of filing GSTR 9?

    The due date for filing this return is 31st December of the subsequent financial year.

  • Is it possible to file NIL GSTR 9?

    Assessee can file a Nil Return only if the following conditions are satisfied:

    1. Not made any outward supply or sale.
    2. Not received any inward supply of goods/services or purchase.
    3. No other liability for reporting.
    4. Not claiming any input tax credit.
    5. Not claiming any refund under the act.
    6. Not received any order creating demand for any liability for tax.
    7. There is no late fee due to delay in filing return is to be paid etc.

GSTR-9A

  • What is GSTR 9A?

    It is also an annual return form available to the taxpayer opted for composition scheme.

  • What are the details required to be furnished under GSTR 9A?

    In this form, the assessee is required to file the information related to

    1. Purchases (inward supply)
    2. Sales (outward supply)
    3. Taxes Paid
    4. Demands and Refunds
    5. Credit reversed or availed
    6. Late Fees payable or paid
    7. etc.
  • Is it mandatory to file GSTR 9A?

    There is no need to file GSTR 9A for the financial year 2017-18 and 2018-19.It is completely waived off by the government due to hardships being faced by composition dealers.

  • Who is required to file GSTR 9A?

    GSTR 9A is required to be filed by all taxpayers who opted for composition scheme, for any period during the financial year, and includes:

    1. Who are registered under composition scheme from the start and never opted out in the subsequent year.
    2. Who opted for composition scheme at any time during the financial year.
    3. Who opted for composition scheme but opted out in the subsequent year.
  • What is the Due date of filing GSTR 9A?

    Form GSTR-9A is to be filed within the due date as specified as 31st December of next financial year.

  • Is it possible to file NIL GSTR 9A?

    Assessee can file a nil return under GSTR-9A if they do not have any business transaction in the previous year.


GSTR-10

  • What is GSTR 10?

    The taxpayer whose registration got canceled or surrendered has to file a return using GSTR-10. It is also called as a final return.

  • Who is required to file GSTR 10?

    Form GSTR-10 is to be filed by every taxpayer excluding the following:

    1. Input Service Distributor
    2. Non-resident taxable persons
    3. Persons deduct tax at source (TDS) under section 51
    4. Composition Taxpayer paying tax under section 10
    5. Persons collect tax at source (TCS) under section 52
  • What is the Due date of filing GSTR 10?

    The time limit for filing this return is:

    1. Date of order of cancellation or
    2. Within 3 months from the date of cancellation, whichever is later.

GSTR-11

  • What is GSTR 11?

    This form is required to be filed by UIN holders. The purpose is to refund back any amount of tax collected from the person holding UIN.

  • What are the details required to be furnished under GSTR 9?

    This form is for specifying details of inward supply of goods or services or both, required to be filed by an assessee who has been assigned with the Unique Identification Number (UIN).

  • Who is required to file GSTR 11?

    The person holding UIN is required to file GSTR 11.

  • What is the Due date of filing GSTR 11?

    GSTR-11 is required to be filed monthly based on the inward supply of UIN holder. And the due date for filing this return is 28th of the month following the month in which the UIN holder make the inward supply. This Return does not have any due date to file. Assessee can file it any time after the end of the relevant quarter.


What are the upcoming due dates of some important GST returns?

Since GST is altogether a new taxation regime in India it has witnessed frequent due date extension form the very inception. Hence we compiled a list of all important extended due dates which you should take note of in the near future.

Return Form  Who needs to file Due Date
GSTR 1 (Monthly) Registered Taxpayer (aggregate turnover exceeding Rs 1.5 cr) 11.10.2019 (for Sep 2019)
GSTR 1 (Quarterly) Registered Taxpayer (aggregate turnover upto Rs 1.5 cr) 31.10.2019 (for July - Sep 2019)
GSTR 3B Registered Taxpayer 20.10.2019 (for Sep 2019)
GSTR 9 Registered Taxpayer 30.11.2019
GSTR 9A Taxpayer who opted for Composition Scheme 30.11.2019
GSTR 9C Regular Taxpayer 30.11.2019

CA Abhishek Soni

Abhishek Soni is a Chartered Accountant by profession & entrepreneur by passion. He is the co-founder & CEO of Tax2Win.in. Tax2win is amongst the top 25 emerging startups of Asia and authorized ERI by the Income Tax Department. In the past, he worked in EY and comes with wide industry experience from telecom, retail to manufacturing to entertainment where he has handled various national and international assignments.