GST Return Filing and due dates – How to File GST Return

For every GSTIN registered under India’s GST regime, taxpayers must file GST returns as part of their compliance obligations. Under the GST Rules, a total of 22 types of GST returns are prescribed to cover the diverse needs of taxpayers based on business size, activity type, and legal requirements. Currently, among these returns, 11 are active and must be filed regularly, 3 are suspended and not in use, while 8 returns are view-only for reference purposes.

Exploring these GST return types, their specific purposes, and due dates will provide clarity and help taxpayers maintain compliance in a timely manner, avoiding penalties and ensuring smooth business operations.

What is GST Return?

A GST return is a document or electronic filing that a GST-registered taxpayer submits to the tax authorities to report details of their sales, purchases, output tax collected, and input tax credit claimed. It is a crucial compliance requirement under the Goods and Services Tax system, ensuring the government receives accurate tax revenue and businesses can claim input credits to offset their tax liabilities. There are various types of GST returns such as GSTR-1 (details of outward supplies), GSTR-3B (summary return of sales and purchases), and others catering to specific categories of taxpayers and activities.

GST Return Forms with Due Dates 

Under the CGST Act 2017, specific return forms are prescribed, each with defined filing frequencies and deadlines. 

Other returns like GSTR-6A, GSTR-9A, and GSTR-10 apply in specific scenarios. 

When to File GST Returns? 

GST return filing is mandatory even if there’s no transaction during the period (NIL return). 
Important: 

• You cannot file the current return if the previous return is pending. 
• Late filing attracts interest & late fees, impacting compliance. 

Interest & Late Fees under GST 

• Interest: 18% p.a. on outstanding tax, calculated from the next day after due date till payment. 
• Late fee: ₹100/day under CGST + ₹100/day under SGST (₹200/day; max ₹5,000). For NIL returns: reduced to ₹20/day. 

Penalties & Late Fees for Non-Filing

Penalties and late fees for non-filing or delayed filing of GST returns vary based on the overdue period and type of return. Typically, a late fee of ₹50 per day (₹25 CGST + ₹25 SGST or UTGST) applies for nil returns and ₹100 per day for returns with tax liability, capped at 0.5% of the taxpayer’s turnover in the state. Besides late fees, interest is payable on the outstanding tax amount at the rate of 18% per annum. Persistent noncompliance can also result in suspension of GST registration and prosecution in extreme cases.

Steps to File GST Return Online in India

You can file the GST return online as follows.

Step 1: Register for GSTIN

For those taxpayers who are not registered, you need to register to get the GSTIN number. It is a 15-digit number that is generated based on your state code of operation and PAN.

Step 2: Log in to the GST portal

You must log in to the GST portal using your username and password and then click on the tab called ‘Services’.

Step 3: Go to the Returns Dashboard

Navigate to: Services → Returns → Returns Dashboard.

Choose the financial year and the specific month or quarter for which you're filing.

Step 4: Select the Right Return Form

Pick the appropriate return form based on your business type and the filing period:

GSTR-1: Outward supplies (sales)

GSTR-3B: Tax summary (monthly)

Other forms (e.g., GSTR-4, GSTR-7) if applicable to your setup

Step 5: Prepare the Return

Click "Prepare Online" (or use upload options if you have one):

For GSTR-1, enter invoice details (B2B, B2C, exports, credit/debit notes, etc.)

For GSTR-3B, the portal auto-populates data using GSTR-1 and GSTR-2B. Review and confirm your liability.

Step 6: Validate & Submit

Validate all entries and ensure accuracy.

For GSTR-1, click "Generate Summary", then "Submit".

For final submission, choose either:

DSC (Digital Signature Certificate) — mandatory for companies/LLPs

EVC (Electronic Verification Code) sent to your registered mobile/email

Step 7: Payment (if applicable)

After submission, check your electronic ledger balance and clear any due tax.

The portal may prompt you to create a challan if your cash ledger balance is insufficient.

You can pay via net banking, OTC (cash/cheque/DD), or NEFT/RTGS.

Step 8: Receive Acknowledgment

A successful submission generates an ARN (Application Reference Number).

You’ll receive confirmation via SMS and email.

Step 9: Download Filed Return

Download the filed return in PDF format for your records.

You may also download invoice summaries (especially for GSTR-1) in Excel if needed.

Under GST, there are 19 GST return forms, which tax payers can use to file GST returns online. All these forms are required to be e-filed as per the GST return filing process laid down in the GST return rules section of the GST Act. The details of each of these GST return formats, along with details of applicability and periodicity, are as follows -

GST Returns Forms - At a Glance

Who Should File GST Return?

Under the GST Act, any taxable person who has set up a business in India must register and file GST returns. This applies to all types of entities, including:

• Individuals
• Hindu Undivided Families (HUF)
• LLPs and Companies
• Local Authorities
• Trusts and Societies
• Cooperative Societies
• AOPs/BOIs (Association or Body of Individuals)

Basically, if you are engaged in trade, commerce, or any kind of economic activity, you need to comply with GST filing rules.

How Often Do Businesses Need to File GST Returns?

The frequency of GST returns depends on your business turnover and chosen scheme:

For businesses with turnover up to ₹5 crores

• You can opt for the QRMP scheme (Quarterly Return, Monthly Payment).
• You must file 9 returns per year: 4 × GSTR-1 (quarterly);4 × GSTR-3B (quarterly);1 × Annual return

For businesses with turnover above ₹5 crores (or not opting for QRMP)

You must file GST returns twice a month + 1 annual return. That means a total of 25 GST returns per year.

Special cases like composition dealers and certain taxpayers may have different filing requirements as per GST rules.

Upcoming dates to file GST return

Bottom Line

Understanding GST return types, due dates, and compliance requirements is crucial for businesses to avoid penalties and stay GST-compliant. 

Explore how TallyPrime helps automate GST return preparation and filing. 

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