General, GST, Tax

All About GST Returns



Introduction of GST would be a very significant step in the field of indirect tax reforms in India and would also make the competition more tougher as the exports are tax free many interested entrepreneurs come up with their new ideas and products. By subsuming many central and state government taxes in to a single tax which consists the feature of transparency between the government and the tax payer and would mitigate the effects of cascading effect and that can pave a way path to common national market, is the main objective of implementing GST in India on 1st July 2017. The slabs under this system are mainly considered as four i.e. 5%, 12%, 18% and 28%. The person will be required to file returns when he crosses the threshold limit of Rs.20 lakhs and in the states other than special category states it is Rs.10 lakhs.

Purpose of filing returns:

We can say that filing a return can be a mode of transfer of information to tax administration of the government and compliance administration program of the tax administration. Finalization of the tax liability of the payer within limited period of time can be done. It can also be seen as providing the necessary inputs for taking decision and all. A separate portal is designed by the government to ease the process of filing tax and returns in the name GST Network in this portal the registered person can see the liability of tax, can also proceed the process of payment and can also claim the refund if available.

Here, we can see the different forms or documents to be filed by different persons who come under various categories of returns.


A normal registered tax payer has to file the outward supply details in GSTR-1. The person should provide the details of

  • Outward supplies to registered (both intra and interstate supplies) and unregistered persons (both intra and interstate supplies).
  • Details of credit and debit notes.
  • Non-GST supplies.
  • Any exports done by the person. If done then details regarding the export etc.

The due date of filing GSTR-1 form is 10th of the next month. The tax payer shall not be allowed to present the details of outward supplies after the due date of filing and the fee for late filing of the form is Rs.50 per day. So the person should file the outward supplies before the due date to escape from the fine or fee that is charged on the delay of filing.


GSTR-2 is the form of filing the inward supplies of the person. There is a special feature for this that is the details of a person’s inward supplies can be known by the help of GSTR-1 filed by the counter party. Supplies mentioned in the GSTR-2 return should match with the GSTR-1 of the suppliers. Input Tax Credit will be available only upon successful matching of GSTR-2 with GSTR-1 of the suppliers. Most of the details in GSTR-2 are auto filled but some details like imports, details of purchases from non-registered or composition dealers, nil GST supplies etc. are to be filled by the person himself. The due date of filing the returns is 15th of the next month.


GSTR-3 is a monthly return with the summarized details of sales, purchases, sales during the month along with the amount of GST liability. This will show the amount of GST liability for the month. GSTR-3B is a monthly self declaration that has to be filed. One thing to remember about the GSTR-3B is it cannot be revised. Filing this is mandatory for even nil returns and the amount that is charged for the late fee filing is Rs.50 per day and Rs.20 per day for nil tax returns. All businesses have to file GSTR-3B by 20th of next month until September 2018.


GSTR-4 is a return that is to be filed by a dealer in composition scheme and should be filed for the quarter on 18th of month. If the GSTR-4 is not filed the penalty of Rs.200 per day is levied. There is no provision of revising this form. Registered non-resident taxable person is required to present the return in GSTR-5 and non-resident tax payers are those who do not have business in India and they had made supplies including purchases and sales in India for short period have to file this form. Due date for filing of GSTR-5 Sep 2018 is 20th October 2018.

GSTR -5 & 6

GSTR-5A is to be filed by every input service provider even if it is a nil return. GSTR-5A should be filed for 20th of the month. GSTR-6 is a monthly return that has to be filed by input service distributor. It has to be filed by every Input Service Distributor even it is a nil return. The due date for filing the GSTR-6 is 13th of the month.

The late filing of forms GSTR-5 and GSTR-6 is charged with a fine of Rs.50 per day.

Due dates for All GST Returns

These returns are as per the CGST Act.

Return Form Particulars Frequency Due Date
GSTR-1 Details of outward supplies of taxable goods and/or services effected Monthly 10th of the next month
GSTR-2 Details of inward supplies of taxable goods and/or services effected claiming input tax credit. Monthly 15th of the next month
GSTR-3 Monthly return on the basis of finalization of details of outward supplies and inward supplies along with the payment of amount of tax. Monthly 20th of the next month
GSTR-3B Simple return for Jul 2017- Mar 2018 Monthly 20th of the next month
GSTR-4 Return for compounding taxable person Quarterly 18th of the month succeeding quarter
GSTR-5 Return for Non-Resident foreign taxable person Monthly 20th of the next month
GSTR-6 Return for Input Service Distributor Monthly 13th of the next month
GSTR-7 Return for authorities deducting tax at source. Monthly 10th of the next month
GSTR-8 Details of supplies effected through e-commerce operator and the amount of tax collected Monthly 10th of the next month
GSTR-9 Annual Return Annually 31st December of next financial year
GSTR-9A Annual Return Monthly 31st December of next financial year
GSTR-10 Final Return Once. When 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 refund Monthly 28th of the month following the month for which statement is filed

A interest of 18% has to be calculated by the tax payer on the amount of outstanding tax to be paid which starts from the next day of due date. As per GST Act late fee is Rs. 100 per day. So it is 100 under CGST & 100 under SGST. Total will be Rs. 200/day. The maximum amount of fee is Rs. 5,000.

There is no fee for late filing of IGST. Even if there is no transaction, you must file a nil return as it is mandatory in GST. Hence, late filing of GST return will have a cascading effect leading to heavy fines and penalty.



CA Rachit Jain

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