Module 3: GST Returns Filing – An Overview
GST Returns are essential compliance documents every registered business under the GST regime must file. Whether you're a small business, large enterprise, or freelancer, timely and accurate return filing ensures transparency, reduces audit risks, and keeps your business legally compliant.
In this module, we’ll cover the types of GST returns, filing frequencies, due dates, and basic return filing process.
📌 What is a GST Return?
A GST Return is a document containing details of:
- Sales
- Purchases
- Output GST (GST collected)
- Input Tax Credit (GST paid)
Registered taxpayers must file these returns periodically to report their business activity to the government.
📄 Types of GST Returns
Here’s an overview of the most common GST returns:
| Return Type | Applicable To | Purpose | Frequency |
|---|---|---|---|
| GSTR-1 | All regular taxpayers | Report outward supplies (sales) | Monthly/Quarterly |
| GSTR-3B | All regular taxpayers | Summary return of outward + inward supplies + tax paid | Monthly |
| GSTR-4 | Composition scheme dealers | Summary return under composition scheme | Annually |
| GSTR-5 | Non-resident taxable persons | All inward/outward supplies | Monthly |
| GSTR-6 | Input Service Distributors (ISD) | Distribution of input credit | Monthly |
| GSTR-7 | Tax deductors (TDS under GST) | Report TDS deducted | Monthly |
| GSTR-8 | E-commerce operators | Report TCS collected | Monthly |
| GSTR-9 | Regular taxpayers | Annual return | Annually |
| GSTR-9C | Businesses with turnover > ₹5 Cr | Reconciliation statement | Annually |
📅 Important Due Dates (As of 2025)
| Return | Due Date |
|---|---|
| GSTR-1 | 11th of next month (monthly) / 13th of next month (quarterly) |
| GSTR-3B | 20th of next month |
| GSTR-4 | 30th April of next financial year |
| GSTR-7 & 8 | 10th of next month |
| GSTR-9/9C | 31st December of next financial year |
✅ Note: Always check latest government notifications for updates.
🖥️ How to File GST Returns – Basic Process
You can file returns through:
- GST Portal: www.gst.gov.in
- GST Offline Utility
- ERP Software/Accounting Tools
Steps to File GST Returns:
- Log in to the GST Portal using your credentials.
- Navigate to Returns Dashboard.
- Select the return period.
- Choose the appropriate return form (e.g., GSTR-1, 3B).
- Enter invoice details, purchases, ITC claims.
- Validate using DSC, EVC, or Aadhaar OTP.
- Submit & file the return.
💡 Benefits of Timely GST Return Filing
- Avoid late fees and penalties
- Claim accurate Input Tax Credit (ITC)
- Maintain taxpayer reputation
- Ensure smooth business operations
- Stay compliant with the law
⚠️ Penalties for Late Filing
| Delay Type | Penalty |
|---|---|
| Late Filing | ₹50 per day (₹25 CGST + ₹25 SGST) |
| No tax liability | ₹20 per day (₹10 CGST + ₹10 SGST) |
| Interest on tax payable | 18% per annum |
🧾 GST Return Filing – Simplified for Small Businesses
If you're a small taxpayer (turnover up to ₹5 Cr), you can opt for the QRMP Scheme (Quarterly Return Monthly Payment) to reduce compliance burden:
- File GSTR-1 quarterly
- Pay taxes monthly via PMT-06
- File GSTR-3B quarterly
