All GST-registered businesses have to file their returns on monthly or quarterly bases and annually as well. There are various types of GST and a lot of confusion around which GST to file by whom.
In this guide, you’ll find details on the type of GST returns and which type of GSTR to be filed by whom.
But first, let’s dig deep into what exactly GST Return is.
What is GST Return?
A GST Return is a process of documenting all the sales, purchases, expenses, and purchases that every GST-registered taxpayer must perform. The frequency of the GSTR can be monthly, quarterly, or annually.
The data filed by the business can be used by the Income Tax authorities to calculate the liability of a business for the tax paid.
The GST is calculated primarily on the following data points-
- Purchases
- Sales
- Output GST (On sales)
- Input tax credit (GST paid on purchases)
Who Should File GST Returns?
Businesses registered under the GST must file their GST on regular bases. The number of times a business needs to file GST depends on the turnover.
If the turnover of a business is more than Rs.5 Crore, then they need to file GST twice monthly and once annually which amounts to a total of 25 returns to be filed every year.
If the turnover is less than Rs. 5 Crore, then they can file GST under QRMP Scheme. Under this scheme, the total number of GST filling is 9 every year i.e. they have to file GST on quarterly bases.
Special cases like the case of composition dealers, have to file GSTR 5 each year (4 statement-cum-challans in CMP-08 and 1 annual return GSTR-4).
Types of Returns in GST
There are 13 types of returns in GST, however, they are not applied to all users. Below, we have listed all the 13 types of fillings that you’ll have to do and which GSTR applies to whom-
GSTR-1
GSTR-1 is a monthly or quarterly sales outward figure i.e., sales that you’ll have to file. You’ll have to mention all the sales invoice details and will have to fill in other details as well.
Frequency of filing: Monthly or Quarterly (QRMP)
Due Dates: 11th of the next month or 13th of the month succeeding the quarter
GSTR-3B
It is a self-declared summary of the sales, ITC Claimed, and net tax payable. Every GSTIN holder must file the GSTR-3B except- Taxpayers registered under the composition scheme, input service distributors, non-resident distributors of OIDAR services, and non-resident taxpayers.
Frequency of filing: Monthly or Quarterly (QRMP)
Due Dates: 20th of the next month or 22/24th of the month succeeding the quarter
GSTR-4
GSTR-4 is a return that must be filed by the taxpayers opting for Composition Scheme on an annual basis. The Composition Scheme is to assist small taxpayers with turnover less than Rs.50 lakhs and has just annual compliance to meet. It is convenient for the taxpayers, however, you cannot claim ITC under this type of fillings.
Frequency of filing: Annually
Due Dates: 30th of the month succeeding a financial year
GSTR-5
GSTR-5 are returns that have to be paid by the non-resident taxpayer on monthly bases. It contains all the details of the sales and purchase of the goods and services information.
Frequency of filing: Monthly
Due Dates: 20th of the next month (Amended to 13th by Budget 2022; yet to be notified by CBIC.)
GSTR-5A
GSTR-5A is a GST return that OIDAR service providers must file. OIDAR stands for Online Information and Database Access or Retrieval which means all the services provided in India over the internet, For example- Amazon’s AWS cloud-based services, etc.
Frequency of filing: Monthly
Due Dates: 20th of the next month
GSTR-6
It is a monthly return that has to be filed by the Input service distributor. It contains details of the Input Tax Credit received by the distributor and the distribution of the Input Tax Credit to its subsidiaries.
Frequency of filing: Monthly
Due Dates: 10th of the next month
GSTR-7
It is a monthly return filed by the individuals who deduct TDS and contains the details related to the TDS deducted, TDS liability payable and paid, TDS refund claimed, etc.
Frequency of filing: Monthly
Due Dates: 10th of the next month
GSTR-8
It is a monthly return that has to be filed by the e-Commerce operator who is required to deduct TCS (Tax Collected at Source). It contains information on supplies affected through the e-commerce platform and the amount of TCS collected on such supplies.
Frequency of filing: Monthly
Due Dates: 10th of the next month
GSTR-9
It is an annual return filed by all the taxpayers except- taxpayers under the composition scheme, casual taxpayers, input service distributors, non-resident taxable persons, and the person paying TDS. It consists of information on the outward and inward supplies made/received during the relevant financial year under different tax heads i.e. CGST, SGST & IGST, and HSN codes.
Frequency of filing: Monthly
Due Dates: 31st December of the next financial year
GSTR-10
GSTR-10 is a return that the person has to file as a final return before the cancellation of the GST Registration. The time frame for filling out the GSTR-10 is 3 months.
Frequency of filing: Once, at the time of cancellation or surrender of GST
Due Dates: Within three months of the date of cancellation or date of cancellation order, whichever is later
GSTR-11
It is a return filed by a person who has been issued a Unique Identify Number (UIN) and claims a refund of the taxes paid on the inward supplies.
Frequency of filing: Monthly
Due Dates: 28th of the month following the month for which the statement is filed
CMP-08
It is a form that a composition dealer who is registered under the composition scheme has to fill out. In this filling, a special statement-cum-challan is to declare the details or summary of his/her self-assessed tax payable for a given quarter. It also acts as a challan for making payment of tax.
Frequency of filing: Monthly
Due Dates: 28th of the month following the month for which the statement is filed
ITC-04
ITC-04 stands for Input Tax Credit-04 which is a form to file input tax credit on goods sent for job work. Job Work in taxation means processing or working on raw materials or semi-finished goods supplied by the principal manufacturer to the job worker.
Frequency of filing: Monthly
Due Dates: 28th of the month following the month for which the statement is filed
Late Fees for not Filing Return on Time
If the taxpayers fail to file the GST on time, then they are subject to a late fee chargeable at an interest rate of 18% per annum. It will be calculated based on the amount of outstanding tax amount.
The late fee will be charged at Rs.100 per day per Act. meaning CGST=100/- + SGST=100/- amounting to a total of Rs.200/- per day with a maximum cap of Rs.5,000/-.
the maximum amount of late fees have been revised as below-
| Taxpayer category | Late fee capped at |
| Taxpayers whose total amount of central tax payable is Nil | Rs.250 |
| Taxpayers with an annual aggregate turnover up to Rs.1.5 crore in the previous financial year | Rs.1,000 |
| Taxpayers with an annual aggregate turnover exceeding Rs.1.5 crore and up to Rs.5 crore in the previous financial year | Rs.2,500 |
Note-Taxpayers should note that an equal penalty will apply under SGST. There are no late fees under IGST
