GST Returns:
GST returns are mandatory filings detailing sales (outward supplies), purchases (inward supplies), output tax collected, and input tax credit claimed, submitted on the GST portal to calculate your net tax liability, with common forms including GSTR-1 (sales) and GSTR-3B (summary), filed monthly or quarterly by specific due dates for various taxpayer categories.
GST Return Types & Due Dates:
Return Type |
Applicability |
Frequency |
General Due Date (FY 2024-25 & FY 2025-26) |
GSTR-1 |
Details of outward supplies |
Monthly / Quarterly (QRMP) |
Monthly: 11th of next month / Quarterly: 13th of the month following the quarter |
GSTR-3B |
Summary of outward supplies & ITC, tax payment |
Monthly / Quarterly (QRMP) |
Monthly: 20th of next month / Quarterly: 22nd or 24th of month following quarter (Category X or Y states respectively) |
CMP-08 |
Composition scheme taxpayers |
Quarterly |
18th of the month succeeding the quarter |
GSTR-4 |
Composition scheme annual return |
Annually |
30th June following the end of the financial year |
GSTR-5 / GSTR-5A |
Non-resident taxpayers and OIDAR service providers |
Monthly |
13th (GSTR-5) / 20th (GSTR-5A) of the next month |
GSTR-6 |
Input Service Distributor (ISD) |
Monthly |
13th of next month |
GSTR-7 |
Tax deducted at source (TDS) |
Monthly |
10th of next month |
GSTR-8 |
Tax collected at source (TCS) by e-commerce operators |
Monthly |
10th of next month |
GSTR-9 |
Annual return for regular taxpayers |
Annually |
31st December following the end of the financial year |
GSTR-9C |
Annual reconciliation and audit for turnover Above ₹5 crore |
Annually |
31st December following the end of the financial year |
GSTR-10 |
Final return upon cancellation/surrender of GST registration |
Once (one-time) |
Within 3 months from the date of cancellation or date of cancellation order, whichever is later |
GSTR-11 |
Inward supplies for UIN holders (diplomatic/UN bodies etc.) claiming refund |
Monthly |
28th of the month following the tax period |
ITC-04 |
Details of goods sent to/received from job workers |
Half-yearly (Turnover > ₹5 crore) |
25th October (for Apr–Sep) |
Annually (Turnover ≤ ₹5 crore) |
25th April following the financial year |
Documents Required for GST Return Filing:
Following Documents should be checked by consultant before filing GST Returns.
- Sales Invoices or Sales Register
- Purchase Register or Bills
- GSTR-2A (Auto Fetch)
- Bank Statement
- Accounting Data (if Available)
GST Return Filing Fees: –
- Monthly GST Compliance: Rs. 500/- Per Month Starting (GSTR-1 and GSTR-3B)
- Composition (CMP): Rs. 1000 Per Quarter
- GSTR-9 Annual Return: Rs. 5000/-
- GSTR-9C GST Audit: Rs. 10,000/-
- GST Refund: Rs. 10,000/- Per Year
- GST Reconciliation: Depend on Volume
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