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Description

GST Return – What is GST Return? Who Should File, Due Dates & Types of GST Returns

All registered businesses have to file monthly, quarterly and/or annual GST Returns based on the type of business. All these GST filings online happen on the GST portal. In this article, we cover the following topics

  1. What is GST Return?
  2. Who should file GST Returns?
  3. Types of GST Returns
  4. Due Dates to file GST Returns
  5. Extensions of Due dates of GST Returns
  6. Late Fees for not Filing Return on Time

1. What is GST Return?

A return is a document containing details of income which a taxpayer is required to file with the tax administrative authorities. This is used by tax authorities to calculate tax liability.

Under GST, a registered dealer has to file GST returns that include:

  • Purchases
  • Sales
  • Output GST (On sales)
  • Input tax credit (GST paid on purchases)

To file GST returns or GST filing, GST compliant sales and purchase invoices are required. You can generate GST compliant invoices for free on ClearTax BillBook.

2. Who should file GST Returns?

In the GST regime, any regular business has to file two monthly returns and one annual return. This amounts to 26 returns in a year.

The number of GST filings vary for quarterly GSTR-1 filers. The number of GST filings online for them is 17 in a year.

There are separate returns required to be filed by special cases such as composition dealers whose number of GST filings is 5 in a year.

3. What are the different types of GST Returns?

Here is a list of all the returns to be filed as prescribed under the GST Law along with the due dates.

GST filings as per the CGST Act subject to changes by CBIC Notifications

 

Return Form Description Frequency Due Date
GSTR-1 Details of outward supplies of taxable goods and/or services affected. Monthly 11th* of the next month with effect from October 2018 until September 2020.

*Previously, the due date was 10th of the next month.

Quarterly

(If opted)

End of the month succeeding the quarter.
GSTR-2

Suspended from September 2017 onwards

Details of inward supplies of taxable goods and/or services effected claiming the input tax credit. Monthly 15th of the next month.

 

GSTR-3

Suspended from September 2017 onwards

Monthly return on the basis of finalisation of details of outward supplies and inward supplies along with the payment of tax. Monthly 20th of the next month.

 

GSTR-3B Simple return in which summary of outward supplies along with input tax credit is declared and payment of tax is affected by the taxpayer. Monthly Staggered^ from the month of January 2020 onwards*

*Previously 20th of the next month for all taxpayers.

^20th of next month for taxpayers with an aggregate turnover in the previous financial year more than Rs 5 crore.

For the taxpayers with aggregate turnover equal to or below Rs 5 crore, 22nd of next month for taxpayers in category X states/UTs and 24th of next month for taxpayers in category X states/UTs

  • Category X: Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana or Andhra Pradesh or the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands and Lakshadweep.
  • Category Y: Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha or the Union Territories of Jammu and Kashmir, Ladakh, Chandigarh and New Delhi.
CMP-08 Statement-cum-challan to make a tax payment by a taxpayer registered under the composition scheme under section 10 of the CGST Act (supplier of goods) and CGST (Rate) notification no. 02/2019 dated 7th March 2020 (Supplier of services) Quarterly 18th of the month succeeding the quarter.
GSTR-4 Return for a taxpayer registered under the composition scheme under section 10 of the CGST Act (supplier of goods) and CGST (Rate) notification no. 02/2019 dated 7th March 2020 (Supplier of services). Annually 30th of the month succeeding a financial year.
GSTR-5 Return for a non-resident foreign taxable person. Monthly 20th of the next month.
GSTR-6 Return for an input service distributor to distribute the eligible input tax credit to its branches. Monthly 13th of the next month.
GSTR-7 Return for government authorities deducting tax at source (TDS). Monthly 10th of the next month.
GSTR-8 Details of supplies effected through e-commerce operators and the amount of tax collected at source by them. Monthly 10th of the next month.
GSTR-9 Annual return for a normal taxpayer. Annually 31st December of next financial year.
GSTR-9A Annual return to be filed by a taxpayer registered under the composition levy anytime during the year. Annually 31st December of next financial year.
GSTR-9C Certified reconciliation statement Annually 31st December of next financial year.
GSTR-10 Final return to be filed by a taxpayer whose GST registration is cancelled. Once, when GST registration is cancelled or surrendered. Within three months of the date of cancellation or date of cancellation order, whichever is later.
GSTR-11 Details of inward supplies to be furnished by a person having UIN and claiming a refund Monthly 28th of the month following the month for which statement is filed.

* Subject to changes by Notifications/ Orders
**Statement of self-assessed tax by composition dealers – same as the erstwhile form GSTR-4, which is now made an annual return with effect from FY 2019-2020 onwards.

4.Upcoming Due Dates to file GST Returns

The due dates for filing GST returns can be extended by issuing orders or notifications. Here, we have got for you the list of upcoming GST returns due dates you must not miss!

Below is the GST Calendar for Every Return:

GSTR-1

Quarterly Filing

(Annual turnover up to Rs 1.5 crore can opt for quarterly filing)

 

Quarter Due date Last date to file without a late fee
Jan-Mar 2020 30th April 2020 17th July 2020
Apr-Jun 2020 31st July 2020 3rd August 2020
Jul-Sept 2020 31st October 2020 31st October 2020

Monthly Filing

(Annual turnover of more than Rs 1.5 crore must file monthly)

 

Month Due Date Last date to file without a late fee
January 2020 11th February 2020 11th February 2020
February 2020 11th March 2020 11th March 2020
March 2020 11th April 2020 10th July 2020
April 2020 11th May 2020 24th July 2020
May 2020 11th June 2020 28th July 2020
June 2020 11th July 2020 5th August 2020
July 2020 11th August 2020 11th August 2020
August 2020 11th September 2020 11th September 2020
September 2020 11th October 2020 11th October 2020

 

GSTR-2 and GSTR-3

The filing of these forms is currently suspended.

 

GSTR-3B

GSTR-3B is a monthly summary return to be filed by all taxpayers except those registered under the composition scheme.

For January 2020

 

Category of Taxpayer Due Date*
Aggregate turnover exceeding Rs 5 crore in the previous financial year  

20th February 2020

Aggregate turnover less than or equal to Rs 5 crore in the previous financial year For category X states/UT:

22nd February 2020

 

For category Y states/UT:

24th February 2020

*Last date to file without a late fee

From February 2020 to July 2020

 

Category of Taxpayer Period Due Date Last date to file without a late fee Rate of Interest
Aggregate turnover exceeding Rs 5 crore in the previous financial year February 2020 20th March 2020 24th June 2020* Nil

(If tax is paid on or before 04th April 2020)

9% p.a.

(If tax is paid after 04th April 2020 till 24th June 2020 and return is filed by this deadline)

18% p.a. in the above staggered manner

(If tax is paid or return is filed after 24th June 2020)

March 2020 20th April 2020 24th June 2020* Nil

(If the tax paid on or before 05th May 2020)

9% p.a.

(If tax is paid after 04th April 2020 till 24th June 2020 and return is filed by this deadline)

18% p.a. in the above staggered manner

(If tax is paid or return is filed after 24th June 2020)

April 2020 20th May 2020 24th June 2020* Nil

(If the tax paid on or before 04th June 2020)

9% p.a.

(If tax is paid after 04th April 2020 till 24th June 2020 and return is filed by this deadline)

18% p.a. in the above staggered manner

(If tax is paid or return is filed after 24th June 2020)

May 2020 27th June 2020 27th June 2020^ Nil

(If return is filed before 27th June 2020)

9% p.a.

(If return is filed after 27th June 2020 but before 30th September 2020)

In the above staggered manner and 18% p.a from 1st October 2020 onwards upto the actual date of filing

(If return is filed after 30th September 2020)

June 2020 20th July 2020 20th July 2020^ Nil

(If return is filed before 20th July 2020)

9% p.a.

(If return is filed after 20th July 2020 but before 30th September 2020)

In the above staggered manner and 18% p.a from 1st October 2020 onwards upto the actual date of filing

(If return is filed after 30th September 2020)

July 2020 20th August 2020 20th August 2020^ Nil

(If return is filed before 20th August 2020)

9% p.a.

(If return is filed after 20th August 2020 but before 30th September 2020)

In the above staggered manner and 18% p.a from 1st October 2020 onwards upto the actual date of filing

(If return is filed after 30th September 2020)

Aggregate turnover up to Rs 5 crore in the previous financial year and registered in category X states/UTs February 2020 22nd March 2020 30th June 2020^ Nil

(If return is filed before 30th June 2020)

9% p.a.

(If return is filed after 30th June 2020 but before 30th September 2020)

In the above staggered manner and 18% p.a from 1st October 2020 onwards upto the actual date of filing

(If return is filed after 30th September 2020)

March 2020 22nd April 2020 3rd July 2020^ Nil

(If return is filed before 3rd July 2020)

9% p.a.

(If return is filed after 3rd July 2020 but before 30th September 2020)

In the above staggered manner and 18% p.a from 1st October 2020 onwards upto the actual date of filing

(If return is filed after 30th September 2020)

April 2020 22nd May 2020 6th July 2020^ Nil

(If return is filed before 6th July 2020)

9% p.a.

(If return is filed after 6th July 2020 but before 30th September 2020)

In the above staggered manner and 18% p.a from 1st October 2020 onwards upto the actual date of filing

(If return is filed after 30th September 2020)

May 2020 12th July 2020 12th September 2020^ Nil

(If return is filed before 6th July 2020)

9% p.a.

(If return is filed after 6th July 2020 but before 30th September 2020)

In the above staggered manner and 18% p.a from 1st October 2020 onwards upto the actual date of filing

(If return is filed after 30th September 2020)

June 2020 22nd July 2020 23rd September 2020^ Nil

(If return is filed before 23rd September 2020)

9% p.a.

(If return is filed after 23rd September 2020 but before 30th September 2020)

In the above staggered manner and 18% p.a from 1st October 2020 onwards upto the actual date of filing

(If return is filed after 30th September 2020)

July 2020 22nd August 2020 27th September 2020^ Nil

(If return is filed before 27th September 2020)

9% p.a.

(If return is filed after 23rd September 2020 but before 30th September 2020)

In the above staggered manner and 18% p.a from 1st October 2020 onwards upto the actual date of filing

(If return is filed after 30th September 2020)

Aggregate turnover up to Rs 5 crore in the previous financial year and registered in category Y states/UTs February 2020 24th March 2020 30th June 2020^ Nil

(If return is filed before 30th June 2020)

9% p.a.

(If return is filed after 30th June 2020 but before 30th September 2020)

In the above staggered manner and 18% p.a from 1st October 2020 onwards upto the actual date of filing

(If return is filed after 30th September 2020)

March 2020 24th April 2020 5th July 2020^ Nil

(If return is filed before 5th July 2020)

9% p.a.

(If return is filed after 5th July 2020 but before 30th September 2020)

In the above staggered manner and 18% p.a from 1st October 2020 onwards upto the actual date of filing

(If return is filed after 30th September 2020)

April 2020 24th May 2020 9th July 2020^ Nil

(If return is filed before 9th July 2020)

9% p.a.

(If return is filed after 9th July 2020 but before 30th September 2020)

In the above staggered manner and 18% p.a from 1st October 2020 onwards upto the actual date of filing

(If return is filed after 30th September 2020)

May 2020 14th July 2020 15th September 2020^ Nil

(If return is filed before 15th September 2020)

9% p.a.

(If return is filed after 15th September 2020 but before 30th September 2020)

In the above staggered manner and 18% p.a from 1st October 2020 onwards upto the actual date of filing

(If return is filed after 30th September 2020)

June 2020 24th July 2020 25th September 2020^ Nil

(If return is filed before 25th September 2020)

9% p.a.

(If return is filed after 25th September 2020 but before 30th September 2020)

In the above staggered manner and 18% p.a from 1st October 2020 onwards upto the actual date of filing

(If return is filed after 30th September 2020)

July 2020 24th August 2020 29th September 2020^ Nil

(If return is filed before 29th September 2020)

9% p.a.

(If return is filed after 29th September but before 30th September 2020)

In the above staggered manner and 18% p.a from 1st October 2020 onwards upto the actual date of filing

(If return is filed after 30th September 2020)

*A late fee will apply from the due date until the actual date of filing subject to a maximum of Rs 500 per return (No late fee for Nil GSTR-3B), if filed after 24th June 2020 but before 30th Sept 2020.

^If filed afterwards but before 30th September 2020, the maximum late fee of Rs 500 per return shall be charged vide CGST notification number 57/2020 dated 30th June 2020. No late fee is charged for a Nil return.

From August 2020 and September 2020

 

Category of Taxpayer Period Due Date*
Aggregate turnover exceeding Rs 5 crore in the previous financial year August 2020 20th September 2020
September 2020 20th October 2020
Aggregate turnover less than or equal to Rs 5 crore in the previous financial year August 2020 For category X states/UT:

1st October 2020

 

For category Y states/UT:

3rd October 2020

September 2020 For category X states/UT:

22nd October 2020

 

For category Y states/UT:

24th October 2020

*Last date to file without a late fee

Category X: Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana or Andhra Pradesh or the Union Territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands and Lakshadweep.

Category Y: Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha or the Union Territories of Jammu and Kashmir, Ladakh, Chandigarh and New Delhi.

 

CMP-08

 

    1. 0.

 

Period (Quarterly) Due date*
Jan-Mar 2020 7th July 2020
Apr-Jun 2020 18th July 2020
Jul-Sept 2020 18th October 2020

*Last date to file without a late fee and interest

 

GSTR-4

Due date to file GSTR-4 return for the FY 2019-20 is extended to 15th July 2020.

 

GSTR-5

Summary of outward taxable supplies and tax payable by the non-resident taxable persons:

 

Period (Monthly) Due Date
January 2020 20th February 2020
February 2020  

31st August 2020

March 2020
April 2020
May 2020
June 2020
July 2020
August 2020 20th September 2020
September 2020 20th October 2020

 

GSTR-5A

Summary of outward taxable supplies and tax payable by Online Information and Database Access or Retrieval Services (OIDAR) provider:

 

Period (Monthly) Due Date
January 2020 20th February 2020
February 2020 31st August 2020
March 2020
April 2020
May 2020
June 2020
July 2020
August 2020 20th September 2020
September 2020 20th October 2020

 

GSTR-6

Details of Input Tax Credit (ITC) received and distributed by an Input Service Distributor (ISD):

 

Period (Monthly) Due Date
January 2020   13th February 2020
February 2020 13th March 2020
March 2020 31st August 2020
April 2020
May 2020
June 2020
July 2020
August 2020 13th September 2020
September 2020 13th October 2020

 

GSTR-7

Summary of Tax Deducted at Source (TDS) and deposited under GST laws:

Period (Monthly) Due Date
January 2020 10th February 2020
February 2020 10th March 2020
March 2020 31st August 2020
April 2020
May 2020
June 2020
July 2020
August 2020 10th September 2020
September 2020 10th October 2020

 

GSTR-8

Summary of Tax Collected at Source (TCS) by e-commerce operators under GST laws:

 

Period (Monthly) Due Date
January 2020 10th February 2020
February 2020 10th March 2020
March 2020 31st August 2020
April 2020
May 2020
June 2020
July 2020
August 2020 10th September 2020
September 2020 10th October 2020

 

5. Previous year extensions of Due dates

8th December 2018

CBIC extends due date for GST filings such as GSTR-9, GSTR-9A and GSTR-9C from 31st December 2018 till 31st March 2019 for FY 2017-18.

28th November 2018

Due dates for filing GSTR-1, GSTR-3B and GSTR-4 have been extended in those places which were affected by cyclones Titli and Gaza:

Edit
Sl. no. Return/Form Extended due date Taxpayers eligible for extension
1 Form GSTR-3B for September 2018 and October 2018 30th November 2018 Taxpayers whose principal place of business is in the district of Srikakulam in Andhra Pradesh
2 Form GSTR-3B for October 2018 20th December 2018 Taxpayers whose principal place of business is in 11 districts of Tamil Nadu*
3 Form GSTR-1 for September 2018 and October 2018 30th November 2018 Taxpayers having aggregate turnover more than Rs.1.5 crore and whose principal place of business is in the district of Srikakulam in Andhra Pradesh
4 Form GSTR-1 for October 2018 20th December 2018 Taxpayers having aggregate turnover more than Rs. 1.5 crore and whose principal place of business is in the 11 districts of Tamil Nadu*
5 Form GSTR-1 for the quarter July 2018 to September 2018 30th November 2018 Taxpayers having aggregate turnover of up to Rs. 1.5 crore and whose principal place of business is in the district of Srikakulam in Andhra Pradesh
6 Form GSTR-4 for the quarter July 2018 to September 2018 30th November 2018 Taxpayers registered under Composition scheme, whose principal place of business is in the district of Srikakulam in Andhra Pradesh
7 Form GSTR-7 for the month of October 2018 31st January 2019 All taxpayers
    1. *Cuddalore, Thiruvarur, Puddukottai, Dindigul, Nagapatinam, Theni, Thanjavur, Sivagangai, Tiruchirappalli, Karur and Ramanathapuram.

10th Sept 2018:

1. Extension of Due date for GSTR-3B only for newly migrated taxpayers for months July 2017 to Nov 2018 till 31st December 2018. The due dates remain unchanged for the rest of the taxpayers.

2. Extension of Due date for GSTR-1 in case of taxpayers with turnover above Rs 1.5 crores in previous FY or Current FY

a. Regular taxpayers : for months from July 2017 to September 2018 extended till the 31st October 2018.

b. Newly migrated taxpayers : for months from July 2017 to November 2018 extended till the 31st December 2018.

3. Extension of Due date for GSTR-1 in case of taxpayers with turnover upto Rs 1.5 crores in previous FY or Current FY

a. Regular taxpayers :

Quarter New Due date
July – September 2017 31st October 2018
October – December 2017 31st October 2018
January – March 2018 31st October 2018
April – June 2018 31st October 2018
July – September 2018 31st October 2018
October – December 2018 31st January 2019
January – March 2019 30th April 2019

b. Newly migrated taxpayers : For all quarters from July 2017 to September 2018 extended till 31st December 2018.

c. For flood-affected regions of Kodagu, Mahe and Kerala : Above table of dates remain the same except for quarter July 2018 to September 2018 extended till 15th November 2018.

4. Due date of TRAN-1 and TRAN-2 is extended for certain taxpayers who could not complete filing due to tech glitch, to 31st March 2019 and 30th April 2019 respectively.

4th Sep 2018 : 

1. Taxpayers who filed GST CMP-04 for opting out of the composite scheme between 2nd March 2018 to 31st March 2018 can declare their ITC claim in Form GST ITC -01 till 3rd of October 2018.

2. Time limit to file Form GST ITC-04 for the period from July 2017 to June 2018 has been extended till 30th September 2018.

3. CBIC released formats of GSTR -9 & GSTR -9A.

21st Aug 2018: Due date for filing GSTR – 3B for July 2018 has been extended to 24th August 2018.

Due date for GSTR-6 to be filed by ISD Extended!

Due date of GSTR-6 filing for the months from July 2017 to August 2018 is now 30th September 2018. (Notification dated 30th July 2018).

6. Late Fees for not Filing Return on Time

If GST Returns are not filed within time, you will be liable to pay interest and a late fee.

Interest is 18% per annum. It has to be calculated by the taxpayer on the amount of outstanding tax to be paid. The time period will be from the next day of filing to the date of payment.

Late fees is Rs. 100 per day per Act. So it is 100 under CGST & 100 under SGST. Total will be Rs. 200/day. Maximum is Rs. 5,000. There is no late fee on IGST.

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