Easy Guide: GST Return Filing

2) Who is required to file GST returns?

• Regular taxpayers (businesses registered under GST – normal scheme)
• Composition dealers (who opted for composition scheme)
• Non-resident taxable persons
• Input Service Distributors (ISD)
• E-commerce operators collecting TCS
• Persons required to deduct TDS under GST
• OIDAR service providers (Online Information and Database Access or Retrieval)
• Persons with Unique Identity Number (UIN) – for refund purposes.

Even if turnover is zero in a period, if GST registration is active, returns are still mandatory (nil filing).

3) Types of GST Returns (Main Forms)

3.1 GSTR-1 – Return of Outward Supplies

Filed by: All regular registered taxpayers (except composition, non-resident, etc.)

Contains:

• Invoice-wise details of B2B supplies
• Summary of B2C supplies
• Exports, credit/debit notes, advances, etc.

Frequency & Due dates:

• Monthly: For taxpayers not under QRMP – generally by 11th of the next month.
• Quarterly: For QRMP taxpayers – generally by 13th of the month following the quarter.

This is the base return from which buyers’ GSTR-2A / 2B are generated.

3.2 GSTR-3B – Summary Return

Filed by: Regular taxpayers

Nature: Summary self-declaration of:

• Outward supplies (taxable, exempt, zero-rated)
• Inward supplies liable to reverse charge
• ITC available and ineligible ITC
• Tax liability and tax paid

Due date (common pattern):

• Monthly filers (turnover > prescribed limit) – generally by 20th of next month.
• QRMP taxpayers – quarterly, with staggered dates (commonly 22nd / 24th of month following the quarter, depending on State category).

GSTR-3B is the return where you actually pay GST, even though GSTR-1 carries detailed outward supply information.

3.3 GSTR-4 – Composition Taxpayers

Filed by: Composition scheme taxpayers.

Frequency: Annual (earlier it was quarterly). Due date: Generally by 30th April following the financial year.

Covers: Turnover in the year • Tax payable at composition rate • Tax paid details & summary

Additionally, composition taxpayers file CMP-08 quarterly – a simple statement-cum-challan for tax payment.

3.4 GSTR-5 & GSTR-5A – Non-resident & OIDAR

GSTR-5 – For non-resident taxable persons (NRTP) having business in India.

GSTR-5A – For OIDAR service providers (typically foreign online service providers supplying to non-registered persons in India).

Both are usually monthly and due by 20th of the following month.

3.5 GSTR-6 – Input Service Distributor (ISD)

Filed by: ISD units (e.g., head office distributing common input services ITC to branches).

Frequency: Monthly, usually by 13th of the next month.

Contains: Details of ITC received • ITC distributed to various GSTINs (branches / units)

3.6 GSTR-7 – TDS under GST

Filed by: Persons required to deduct TDS (certain Government departments, notified entities).

Frequency: Monthly, due by 10th of next month.

Contains: GST TDS deducted • Liability and payments

3.7 GSTR-8 – TCS by E-Commerce Operators

Filed by: E-commerce operators who collect TCS under GST.

Frequency: Monthly, due by 10th of next month.

Contains: Supplies made through the portal • Tax collected at source and paid

3.8 GSTR-9 – Annual Return

Filed by: Most regular taxpayers (with some exemptions/threshold reliefs).

Frequency: Annually, generally due by 31st December following the end of financial year.

It summarises the whole year: Outward/inward supplies • ITC claimed and reversed • Tax paid • Additional demand, if any

3.9 GSTR-9C – Reconciliation Statement (Audit-Style)

Applicable to: Taxpayers crossing specified turnover thresholds (limit may change with notifications).

It is a reconciliation between figures as per books of accounts and figures reported in GST returns. Often needs a CA/CMA certification (depending on prevailing rules).

3.10 Other relevant forms/returns

• GSTR-10 – Final return upon cancellation of GST registration.
• GSTR-11 – For persons having UIN (e.g., embassies) claiming refund of GST paid.
• PMT-06 – For QRMP scheme taxpayers to pay monthly tax.
• ITC-04 – For job work related movement of goods (principal ↔ job worker).

4) Auto-drafted Returns: GSTR-2A and GSTR-2B

These are read-only statements used for reconciliation of ITC:

4.1 GSTR-2A – Dynamic

Auto-populated from suppliers’ GSTR-1, GSTR-5, GSTR-6 etc. Changes whenever suppliers file or amend their returns. Used historically as a dynamic view of inward supplies.

4.2 GSTR-2B – Static

Introduced later as a fixed monthly statement. Generated for each tax period and does not change once generated.

Helps taxpayers decide: Eligible ITC • Ineligible ITC • ITC to be reversed • Invoices missing from suppliers

Most businesses now rely more on GSTR-2B for ITC reconciliation while filing GSTR-3B.

5) Frequency of GST Return Filing

Broadly:

• Monthly — GSTR-1 (for non-QRMP taxpayers), GSTR-3B (for large taxpayers), GSTR-5, 5A, 6, 7, 8
• Quarterly — GSTR-1 (for QRMP taxpayers), CMP-08 for composition
• Annual — GSTR-4 (composition), GSTR-9, GSTR-9C (where applicable)

The QRMP scheme lets small taxpayers file GSTR-1 & GSTR-3B quarterly, but tax must still be paid monthly via PMT-06.

6) Step-by-step: How GST return filing works (practical flow)

Record all transactions properly

Maintain sales register, purchase register, expense register. Capture GSTIN, invoice number, dates, tax amounts, etc.

Prepare outward supply details (GSTR-1)

Ensure all sales invoices are accounted. Classify correctly: B2B, B2C, exports, exempt, nil-rated, etc. Upload invoices or use API/accounting software integrated with GSTN.

Reconcile with auto-drafted data

Download/ view GSTR-2A / GSTR-2B. Match supplier invoices, identify mismatches: Missing invoices • Wrong GSTIN • Wrong tax or value. Follow up with suppliers for corrections.

Compute tax liability & ITC

Use books + GSTR-2B to compute eligible ITC. Compute net tax: Output tax – ITC – TDS/TCS if any. Account for reverse charge obligations separately.

File GSTR-3B

Report taxable value and tax under each head (IGST/CGST/SGST/cess). Report ITC availed, reversed, and net. Pay tax through: ITC (electronic credit ledger) and/or Cash (electronic cash ledger).

Pay tax & download challan

Generate challan (if cash required). Pay using net banking, NEFT/RTGS, OTC (as permitted).

File annual return (GSTR-9, 9C if applicable)

At year-end, reconcile books with all returns. Report consolidated numbers and correct any missed disclosures (subject to time limits in law).

7) Consequences of late or non-filing

Late fee / penalty

For regular returns like GSTR-1 and GSTR-3B, law generally provides per-day late fees under CGST + SGST up to a cap (limits and relief can be notified/relaxed by government from time to time).

Annual returns (GSTR-9/9C) may have late fees linked to turnover (e.g., capped as a percentage of turnover in State/UT).

Interest

If you delay payment of tax, interest (commonly 18% p.a.) is payable from the day after due date until date of payment.

Blocking of e-way bill / ITC issues

Continuous non-filing can trigger restrictions like: Blocking of e-way bill generation • Scrutiny or notice for suspension/cancellation.

Restriction on future filing

If a return for one period is not filed, you may not be able to file the subsequent period until the pending one is filed.

Risk of cancellation of GST registration

Persistent non-compliance may result in your registration being cancelled, impacting your ability to do business lawfully.

8) Legal & compliance insights (practical points)

ITC is not automatic: Merely having a tax invoice is not enough; conditions under the GST Act must be met (e.g., possession of invoice, receipt of goods/services, tax actually paid to government by supplier, and return filed).

Time limits for ITC: There are statutory time limits for availing ITC for a particular year (up to a specified date of following year’s returns – subject to amendments/notifications). Delayed reconciliation may cause permanent loss of ITC.

Amendments & corrections: Errors in one period can generally be corrected in later returns, subject to cut-off dates prescribed by law.

Document retention: GST law provides for document preservation (usually up to 72 months from the due date of annual return for that year), important in case of audit/scrutiny.

Matching concept: Though original GSTR-2/3 flow is kept in abeyance, the matching of ITC with supplier data in 2A/2B is effectively used by department to detect fake/incorrect ITC.

Industry-specific considerations:

• Exporters: Need to carefully handle zero-rated supplies, LUT/bond, refund claims.
• E-commerce sellers: Returns interact with TCS, multiple GSTINs, marketplaces.
• Service providers with pan-India clients: Place of supply rules matter for correct IGST/CGST-SGST classification.

9) Why professional help for GST return filing matters

For a small or growing business, GST return filing is not just “form filling” – it affects:

• Working capital (through ITC)
• Risk of notices & audits
• Ability to raise funds / due diligence (investors and lenders ask for GST compliance reports)
• Reputation with clients and vendors

A good GST advisor / platform helps with:

• Correct classification of supplies and HSN/SAC
• Optimal ITC capture and avoidance of ineligible credits
• Timely filing and reminders
• Support in responding to departmental notices
• Data preparation for GSTR-9/9C and audits