Complete Guide to GST Return – Who Should File and When

February 15, 2025

6 min read

Goods and Service Tax, also better known as GST, is one of India’s indirect tax regimes for the consumption and supply of goods and services. GST returns are a form that a taxpayer recorded under the same law must file for every GSTIN. GSTIN is a special 15-digit code assigned to each taxpayer based on the state and PAN number of the person. The number and types of GST return that must be filed or paid are solely based on the type of taxpayer registered. The scheme can be availed by filing an online application.

Who has to file for a GST return?

As per the GST regime, businesses and proprietorships with over a total turnover of Rs. 5 crore per year and people who have opted out of the QRMP scheme have to file two monthly returns and one annual return. QRMP scheme is a scheme that allows taxpayers to file GSTR-3B every quarter to pay taxes quickly. There are statements and returns under the Composition Levy to be filed other than GST returns in exceptional cases. Those who cannot opt for the composition levy are:

any supply of properties that are not liable to be taxed under this Act
inter-state external supplies of goods
materials through electronic commerce operatives who are required to collect tax under Section 52.
a manufacturer of notified goods
a casual dealer
a Non-Resident Foreign Taxpayer
a person registered as Input Service Distributor (ISD)
a person registered as TDS Deductor/Tax Collector.

Types of GST returns

There are 22 different types of GST returns under the GST laws, of which 11 of them are active, 3 are suspended, and 8 are view-only. Not all types of returns have to be applied by a single taxpayer. It depends on which category they fall under. Below are 11 sorts of returns discussed:

Return form	Description	Frequency	Due date
GSTR-1	To be filed for details of all external supplies of goods and services made. Debit and credit basis for sales transactions.	Monthly/ Quarterly	11th of next month 13th of succeeding quarter
GSTR-3B	To be filed for furnishing summarized details of all outward supplies made, taxes paid, input tax credit claimed, and tax liability established.	Monthly/ Quarterly	20th of next month 22nd/24th of next quarter
CMP-08	To be filed for statement-cum-challan to make a tax payment by a taxpayer registered under the composition levy scheme.	Quarterly	18th of succeeding quarter
GSTR-4	To be filed by a taxpayer registered under the composition scheme under section 10 of the CGST act.	Annually	30th of each month
GSTR-5	To be filed by non-resident foreign taxpayers under GST and carry out business transactions.	Monthly	20th of every month
GSTR-5A	To be filed for reporting the outwards taxable supplies by the Online Information and Database Access or Retrieval Services (OIDAR) under GST. And the taxpayers are done by a person located outside India to a non-taxable person in India.	Monthly	20th of every month
GSTR-6	To be filed for input service distributor to distribute the eligible input tax credit.	Monthly	13th of every month
GSTR-7	To be filed by registered individuals withholding tax at source (TDS).	Monthly	10th of every month
GSTR-8	To be filed by e-commerce operators under TCS (Tax collection at source)	Monthly	10th of every month
GSTR-9	To be filed by a regular taxpayer. It is currently suspended.	Annually	31st December of each financial year
GSTR-9C	To be filed by all taxpayers who are registered under GST of turnover Rs. 2 crores in a financial year—self-certified resolution statement.	Annually	31st December of each financial year
GSTR-10	To be filed by persons whose registration is canceled or surrendered.	Once the GST registration is canceled.	Termed as a final return must be filed within 3 months from the termination order.
GSTR-11	To be filed by people who have been issued a UIN (Unique Identity Number) to get a refund.	Monthly	28th of the next month after filing.

GSTR-2 and GSTR-3 are currently suspended. GSTR-4 Replaced by GSTR-9A as of the year FY 2019-20 onwards. Amendments are to be issued by CBIC in this year’s budget for the next financial year. As for GSTR-3B, there are two dates, the 22^nd of the next month for taxpayers of category X states and UTs and the 24^th of the next month for category Y states and UTs. TDS refund and TDS liable payment can be claimed as well in GSTR 7. The previous quarter’s return must be paid, to pay the next return without fail.

GST Returns FAQs:

1. What is the interest to be paid in GST returns?

Interest is Starting from 1.25% per month. It is usually calculated by the taxpayer based on the outstanding tax that is to be paid. Net tax liability is also taken into account at the time of payment.

2. Can I opt for Composition Levy if I have dealt in services?

Yes. From FY 2019-20, the composition levy can opt even if the services have been dealt with already.

3. Is return filing compulsory?

Yes, GST return filing is mandatory. Even if there is no transaction, the Nil return must be filed. Clearing the previous returns is obligatory as well. If late filing is done, then it can lead to heavy penalties according to the respective government acts.

4. What is the late fee to be paid if the filed returns aren’t paid?

It is prescribed as Rs. 100 under CGST and SGST separately, hence Rs. 200 per day. The maximum levy is Rs. 5000. But for GSTR-1 and GSTR-3B, the total late fee is Rs. 50 per day and nil return filing’s late fee is Rs. 20 /day.

5. How do I apply for a composition scheme?

The official government GST website is available for the service. Log in to the Taxpayers’ Interface Go to Services, then Registration, then Application to opt for Composition Levy. Fill out the form as per the form specification rules and submit.

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