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GST Return Filing: Documents, Due Dates, Process, Fees & Expert Support
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GST Return Filing: Documents, Due Dates, Process, Fees & Expert Support
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Discover everything you need to know about GST Return Filing
GST Return Filing
In India, all businesses registered under GST must file returns on a regular basis—monthly, quarterly, or annually—depending on turnover and business type. Timely and accurate filing is critical to avoid penalties and prevent loss of Input Tax Credit (ITC).
Missing GST return deadlines can lead to late fees, interest, and blockage of ITC. Staying compliant keeps your business financially healthy and reduces the risk of scrutiny from tax authorities.
What is GST Return Filing?
GST return filing is the process of reporting your outward supplies (sales), inward supplies (purchases), tax collected, and tax paid to the government through the official GST portal. Registered taxpayers must file different types of returns—such as GSTR-3B, GSTR-1, and annual returns—based on their business category and tax period.
Returns can be filed monthly or quarterly, depending on turnover and the scheme opted. Regular filing helps businesses:
-
Claim and retain eligible Input Tax Credit (ITC) -
Stay compliant under the GST Act and avoid penalties -
Maintain clean records and smoother operations within the GST system
Types of GST Returns and Their Purpose
Businesses registered under GST must file different types of GST returns based on their registration category, turnover, and tax liability. Each return (GSTR form) serves a specific purpose in reporting supplies, tax collected, tax paid, and claiming Input Tax Credit (ITC).
Filing the correct GST return forms on time ensures smooth compliance, valid ITC claims, and clear tax records.
Regular Returns (Registered Taxpayers)
- GSTR-1: Reports outward supplies (sales) of goods and services for a tax period; filed monthly or quarterly.
- IFF: Invoice Furnishing Facility for QRMP taxpayers to upload B2B invoices monthly while filing quarterly returns.
- GSTR-3B: Summary return to declare net tax liability, pay tax, and claim ITC.
Composition Taxpayers
- CMP-08: Quarterly statement for payment of tax by composition dealers.
- GSTR-4: Annual return summarising details declared in CMP-08.
Non-Residents & E-Commerce
- GSTR-5: For non-resident taxable persons doing business in India.
- GSTR-5A: For non-residents providing online services to unregistered persons in India.
- GSTR-8: Filed by e-commerce operators to report TCS collected under GST.
Specialized Returns
- GSTR-6: For Input Service Distributors (ISD) to distribute ITC to branches.
- GSTR-7: Filed by persons deducting TDS under GST.
- GSTR-11: For UIN holders (e.g., embassies) to claim GST refunds.
Annual & Final Returns
- GSTR-9: Annual return for regular taxpayers (subject to turnover criteria).
- GSTR-9C: Reconciliation statement for specified higher-turnover entities, certified by a CA.
- GSTR-10: Final return filed when GST registration is cancelled.
Other GST Forms
- ITC-04: Quarterly statement for reporting goods sent to and received from job workers.
GST Filing Due Dates and Deadlines
Timely filing of GST returns is essential to avoid late fees, interest, and compliance issues.
Registered taxpayers must file returns according to their registration type, turnover, and scheme opted.
In general:
- GSTR-1: Filed monthly or quarterly to report outward supplies, depending on turnover and scheme (e.g., QRMP).
- GSTR-3B: Filed monthly or quarterly as a summary return to declare tax liability and claim ITC.
- CMP-08: Filed quarterly by composition taxpayers to pay tax on their turnover.
- Annual Returns: Certain taxpayers must also file annual GST returns (such as GSTR-9) after the end of the financial year.
Always refer to the latest GST notifications or the official GST portal for exact due dates applicable to your business and filing period.
Extensions and Updates for GST Due Dates
The government may extend GST filing due dates from time to time based on compliance requirements and system updates.
Businesses should regularly monitor official GST notifications and the GST portal for changes in filing timelines.
Timely filing of monthly, quarterly, and annual GST returns ensures smooth compliance and avoids late fees, interest, and disruption in Input Tax Credit (ITC).
Standard Due Dates for Key GST Returns
GSTR-7 & GSTR-8
Typically due on the 10th of every month.
GSTR-1 (Monthly)
Generally due on the 11th of every month.
GSTR-3B (Monthly)
Typically due on the 20th of every month.
GSTR-6
Usually due on the 13th of every month.
GSTR-1 (QRMP)
IFF / quarterly filings typically align around the 13th following the period.
GSTR-3B (QRMP)
Due dates for quarterly returns may fall around the 22nd / 24th, depending on the state.
Note: Actual due dates can change based on government notifications. Always confirm on the official GST portal for the latest schedule.
Documents Required to File GST Online
Keep the following documents ready to ensure smooth and error-free GST return filing:
Customer GSTIN
GST Identification Number of the customer for whom invoices are created.
GST-Compliant Invoices
Invoices with all mandatory GST fields and correct tax breakup.
Place of Supply
Required to determine whether IGST or CGST+SGST applies.
B2B & B2C Invoices
Separate reporting formats for business and consumer transactions.
Invoice / Bill Number
Sequential invoice numbering as required under GST.
Credit / Debit Notes
Used when modifying taxable value or tax amount after invoice issuance.
HSN/SAC Summary
Required classification of goods/services for GST reporting.
Tax Amount Breakdown
IGST, CGST, SGST details needed for accurate liability calculation.
Applicable GST Return Forms
Details of forms like GSTR-1, GSTR-3B, CMP-08 etc. based on your registration type.
GST Filing Charges and Costs
The cost of filing GST returns depends on whether you file on your own, use a professional,
or rely on an online GST platform. Choosing the right method helps balance accuracy and cost.
| Filing Method | Cost Range | Best For | Pros | Cons |
|---|---|---|---|---|
| Self-filing via GST Portal | ₹0 (time and effort cost only) | Small businesses with basic GST knowledge | No direct monetary cost, full control over data | Can be complex, higher risk of filing errors |
| Professional CA / Tax Consultant | ₹500 – ₹5,000 per return (approx.) | Medium to large businesses or complex cases | Expert handling, better accuracy and compliance support | Higher recurring cost, dependency on professional availability |
| Online GST Filing Platforms | ~₹250 – ₹2,000 per month (plan dependent) | Businesses of all sizes using digital tools | Automation, reduced manual errors, better record management | Subscription cost, learning curve for new users |
Cost-Effective GST Filing for Small Businesses
✔ Consider the QRMP scheme (Quarterly Return, Monthly Payment) if eligible, to reduce the frequency of return filing.
✔ Use affordable online platforms or software that automate GST calculations and report generation.
✔ Engage professionals mainly for complex areas like annual returns, audits, or notices to optimise overall costs.
Step-by-Step GST Filing Process
Managing GST returns becomes easier when you follow a clear, structured filing process.
Below is a simple step-by-step flow you can use every filing period.
1
Review Registration & Gather Information
Confirm that your GST registration details are correct and collect all relevant
data such as sales, purchases, ITC, and credit/debit notes for the tax period.
2
Prepare & Reconcile Invoices
Organise B2B and B2C invoices, verify GSTINs, check place of supply,
and reconcile ITC with GSTR-2B/GSTR-2A to minimise differences.
3
Compute Tax Liability
Calculate output tax on sales, adjust eligible ITC, and arrive at the net GST payable
(or refund, if ITC exceeds tax liability) for the period.
4
File Returns on GST Portal
Log in to the GST portal (or use approved software) and file applicable returns
such as GSTR-1 and GSTR-3B for the selected tax period.
5
Pay Tax & Save Acknowledgements
Make GST payments (if due), download filing acknowledgements, and store
challans and return copies for future reference and audits.
Penalties for Late or Non-Filing of GST Returns
Delayed or non-filing of GST returns can lead to late fees, interest, and penalties.
These charges vary based on the type of return and the taxpayer category.
Late Fees for GST Return Filing
| Return Type | Taxpayer Category | Late Fee Per Day | Maximum Late Fee |
|---|---|---|---|
| GSTR-3B & GSTR-1 | Normal taxpayer | ₹50 per day (₹25 CGST + ₹25 SGST) | ₹5,000 |
| GSTR-3B & GSTR-1 | Nil return filer | ₹20 per day (₹10 CGST + ₹10 SGST) | ₹500 |
| GSTR-9 (Annual return) | All taxpayers | ₹200 per day (₹100 CGST + ₹100 SGST) | 0.50% of turnover (cap as per law) |
Penalty for Non-Filing of GST Returns
Interest on Outstanding Tax
18% per annum on unpaid GST, calculated on a daily basis from the due date until payment.
Consequences of Continued Non-Filing
Persistent non-filing may result in show-cause notices, blocking of e-way bill generation, and possible cancellation of GST registration.
Example of Late Fee Calculation
Case: A taxpayer files GSTR-3B 10 days late with tax liability.
- Late fee = ₹50 × 10 days = ₹500
- Plus 18% annual interest on the pending tax amount (calculated daily)
Tip: Filing returns on or before the due date avoids unnecessary costs and keeps your GST compliance status clean.
GST Refunds – Step-by-Step Process
You can apply for a GST refund in cases like excess tax payment, export of goods or services,
accumulation of Input Tax Credit (ITC), or inverted duty structure. Follow this step-by-step
process to file a refund claim on the GST portal.
1
Determine Eligibility
Identify the reason for refund — excess tax paid, export without payment of tax,
accumulated ITC, inverted duty structure, or refund after cancellation of registration.
2
Prepare Required Documents
Collect documents such as Form GST RFD-01, tax invoices, export documents (if applicable),
bank account details, ledgers, and any supporting statements for the refund period.
3
Submit Refund Application Online
Log in to the GST portal, navigate to the Refunds section, select the relevant
refund category, and file your application in Form GST RFD-01 along with attachments.
4
Processing & Verification
The tax officer examines your claim, may seek clarifications or additional documents,
and issues a provisional or final order based on eligibility.
5
Refund Approval & Credit
Once approved, the refund amount is credited to your bank account. Delays beyond
the prescribed time limit may attract interest as per GST provisions.
Tip: Maintain proper reconciliations and documentation for each tax period to
support your refund claims and avoid queries during verification.
GST Registration – Frequently Asked Questions
Explore commonly asked questions about GST Registration in India. Learn about the costs involved, legal formalities, and key advantages to help you make confident and informed choices.
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