GST Return Filing

GST Return Filing

For each business registered under the GST Act / regime, filing GST Return is a compulsory activity.

The filing of GST returns under the Goods and Services tax is an important compliance that serves as a link between the taxpayer and the government.

When filing the return, the taxpayer must provide data such as business activity details, tax payment, tax liability declaration, and other government-requested information.

GST returns are supposed to be filed on the GST portal i.e. electronically. There is, however, a facility where one can also file GST returns manually.

These returns are prepared offline and then uploaded to GST portal either through the taxpayer or through the facilitation centre.

Following are required to file GST Returns

Each GST registrant who is taxable under the GST Act 2017 is obligated to file GST returns on the basis of the nature of their business.

Therefore, whether you are engaged in selling goods or providing services to others, you must register for the GST and file returns on a periodic basis.

Under GST, GST return must be filed by a registered dealer involved in the following activities:

  • Sales
  • Purchase
  • Output GST (on Sales)
  • ITC (Input Tax Credit) with GST paid on purchase.

Following who are not required to file GST Returns

If you are a GST registrant but your business turnover is below INR 40 lakhs threshold limit, then you do not need to file GST returns.

However, those in the North-Eastern and hilly regions do not need to file GST returns if their turnover is below INR 20 lakhs.

Different types of GST Return Filing in India

A. Normal Taxpayer needs to file returns:

Returns Particular Due Date
GSTR-1 Particulars of Outward Supplies 10th of the next month
GSTR-2 Particulars of Inward Supplies 15th of the next month
GSTR-3 Monthly Return of tax payment 20th of the next month
GSTR-4 Annual Return 31st December of next financial year

B. Composition Taxpayer needs to file returns


Returns Particular Due date
GSTR-4 Quarterly return 18th of month succeeding every quarter
Annual return 31st December of next financial year


C. Additional Returns based on the Nature of the Business


Returns Particular Due date Filed by
GSTR-5 Particulars of Inward and Outward Supplies. Tax liability computation 20thof the next month. For the last month either 20thof the next month or 7 days after expiration, whichever is earlier Non-Resident Taxable Person
GSTR-6 Distribution of Input Tax credit 13th of next month Input Service Distributor
GSTR-7 TDS details or any related modifications 10th of next month Authorities deducting tax at source
GSTR-8 Details of supplies effected through them. 10th of the next month E-commerce Operator who collects tax at source

The above-mentioned returns are made compulsory by the CGST Act, 2017. The GST, however, is a completely new concept; hence, doing the right way is not that easy for taxpayers.

Therefore, some relaxations were introduced by the authorities with a slogan to make this transition to the new tax regime simple.


Notifications provided in reference to the GST Return Filing by the GST Council


  • The filing of GSTR-2 and GSTR-3 shall be suspended until further notification arrives on the same.
  • Only GSTR-1 is required to be filed.
  • On the 20th of next month, GSTR-3B is to be filed. These returns provide inward and outward supply information, tax liability calculations and tax payments. It should be filed when there is any delay in filing of the regular returns.
  • All the registered taxpayers with expected INR 1.5 crores or less of business turnover have the option of filing quarterly returns rather than monthly returns.


Penalty for not Filing GST Returns on time

If GST returns are not filed within the prescribed timeframe, taxpayers would have to pay interest as well as a late fee.

An interest rate of 18% per year would be liable. The taxpayer may calculate the interest on the amount of the outstanding tax to be paid. The time period shall be from the next day of the return filing to the date of payment.

Late fee includes INR 100 per day per Act. It is, therefore, INR 100 under CGST & INR 100 under SGST. It amounts to INR 200 per day in total.

The amount cannot extend INR 5000. However, there is no late fee under Integrated Goods and Services Act (IGST).