GST return filing is a fundamental aspect of Goods and Services Tax compliance in India. It involves taxpayers submitting details of their sales (outward supplies), purchases (inward supplies), Input Tax Credit (ITC) availed, and tax paid to the GST authorities. The process is entirely online via the official GST portal.
Key Aspects of GST Return Filing
1. Types of GST Returns and Who Needs to File
While there are numerous GST return forms, the most common ones for regular taxpayers are
GSTR-1 (Outward Supplies Return)
- Who Files: All regular registered taxpayers (except Composition Scheme dealers, Input Service Distributors, Non-Resident Taxable Persons, and those liable to collect TCS or deduct TDS).
- Purpose: To furnish details of all outward supplies (sales) of taxable goods and/or services, including B2B (Business to Business), B2C (Business to Consumer), exports, deemed exports, debit notes, and credit notes. This data auto-populates the GSTR-2A/2B of the recipient, allowing them to claim ITC.
- Frequency:
- Monthly: For taxpayers with an Annual Aggregate Turnover (AATO) exceeding ₹5 crore in the preceding financial year.
- Quarterly (under QRMP Scheme): For taxpayers with an AATO up to ₹5 crore. They can opt for the Quarterly Return Monthly Payment (QRMP) scheme. Under this, they can use the Invoice Furnishing Facility (IFF) to upload B2B invoices for the first two months of the quarter, so recipients can claim ITC.
GSTR-3B (Summary Return)
- Who Files: All regular registered taxpayers (except those under the Composition Scheme, Non-Resident Taxable Persons, Input Service Distributors, and OIDAR service providers).
- Purpose: A summary return of outward supplies, input tax credit claimed, tax liability, and taxes paid. It’s used for making the actual tax payment. It does not require invoice-level details but consolidates figures.
- Frequency:
- Monthly: For most taxpayers.
- Quarterly (under QRMP Scheme): For taxpayers who opted for the QRMP scheme.
GSTR-2A (Dynamic View-Only)
A read-only statement generated dynamically, based on the GSTR-1s filed by your suppliers. It helps recipients reconcile their purchases and ITC.
GSTR-2B (Static View-Only)
A static monthly statement generated on the 14th of the succeeding month, providing a fixed view of eligible and ineligible ITC for the period. It’s crucial for reconciling ITC before filing GSTR-3B.
Other Important Returns
- CMP-08: Quarterly statement-cum-challan for taxpayers under the Composition Scheme to make tax payments.GSTR-4: Annual return for taxpayers under the Composition Scheme.GSTR-5: Monthly return for Non-Resident Taxable Persons.GSTR-6: Monthly return for Input Service Distributors (ISD).GSTR-7: Monthly return for Tax Deductors (TDS).GSTR-8: Monthly return for E-commerce Operators (TCS).GSTR-9: Annual return for regular taxpayers (except those under the Composition Scheme, OIDAR service providers, and Non-Resident Taxpayers).
GSTR-9C: Self-certified reconciliation statement, required if AATO exceeds ₹5 crore (was ₹2 crore earlier).
GSTR-10: Final return filed when GST registration is cancelled or surrendered.ITC-04: Statement for goods sent to/received from a job-worker.
- CMP-08: Quarterly statement-cum-challan for taxpayers under the Composition Scheme to make tax payments.
2. Due Dates for GST Returns
The due dates are critical, and late filing attracts penalties and interest.
GSTR-1
- Monthly Filers: 11th of the succeeding month.
- Quarterly Filers (QRMP): 13th of the month succeeding the quarter.
GSTR-3B
- Monthly Filers: 20th of the succeeding month.
- Quarterly Filers (QRMP):
- 22nd of the month succeeding the quarter: For Category X states/UTs (Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Daman & Diu and Dadra & Nagar Haveli, Puducherry, Andaman & Nicobar Islands, Lakshadweep).
- 24th of the month succeeding the quarter: For Category Y states/UTs (Himachal Pradesh, Punjab, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Mizoram, Manipur, Nagaland, Tripura, Meghalaya, Assam, West Bengal, Odisha, Jharkhand, Haryana, Uttarakhand, Delhi, Jammu & Kashmir, Ladakh).
Other Important Returns
- CMP-08 (Composition Scheme): 18th of the month succeeding the quarter.GSTR-4 (Composition Scheme): 30th June of the succeeding financial year.GSTR-7 (TDS): 10th of the succeeding month.GSTR-8 (TCS): 10th of the succeeding month.GSTR-9 (Annual Return): 31st December of the next financial year.
3. GST Return Filing Process (Online)
The entire process is done on the official GST Portal (www.gst.gov.in)
Login to GST Portal
Use your GSTIN, username, and password.
Navigate to Returns Dashboard
Go to “Services” > “Returns” > “Returns Dashboard.”
Select Financial Year and Period
Choose the relevant financial year and tax period (month/quarter).
Select Return Form
- For GSTR-1, click “PREPARE ONLINE” or “PREPARE OFFLINE” (if using offline tools for bulk data upload).
- For GSTR-3B, click “PREPARE ONLINE.”
- For GSTR-1, click “PREPARE ONLINE” or “PREPARE OFFLINE” (if using offline tools for bulk data upload).
Enter/Upload Details
- GSTR-1: Input invoice-wise details of outward supplies (B2B, B2C Large, Exports, etc.), debit/credit notes, advances received, and HSN-wise summary.
- GSTR-3B: Review auto-populated summary of outward supplies (from GSTR-1), inward supplies (based on GSTR-2B), claim ITC, declare exempt/non-GST supplies, and compute tax liability.
- GSTR-1: Input invoice-wise details of outward supplies (B2B, B2C Large, Exports, etc.), debit/credit notes, advances received, and HSN-wise summary.
Generate Summary
After entering data, generate the summary.
Proceed to File
- GSTR-1: Once the summary is generated, proceed to file.
- GSTR-3B: Ensure all liabilities are paid (via Electronic Cash Ledger or Electronic Credit Ledger) before filing.
Verify and Submit
- EVC (Electronic Verification Code): An OTP sent to the registered mobile number of the authorized signatory.
- DSC (Digital Signature Certificate): Mandatory for companies and LLPs.
Receive ARN
Upon successful filing, an Application Reference Number (ARN) is generated and sent to your registered email and mobile.
4. Key Updates and Compliance
Hard-locking of GSTR-3B Table 3 values (from July 2025 period)
The auto-populated sales liability values in GSTR-3B (from GSTR-1/IFF) will become non-editable. Any corrections must be made in GSTR-1A before filing GSTR-3B. This emphasizes the importance of accurate GSTR-1 filing.
Time-barring of GST Return Filing (from July 2025 period)
Taxpayers will not be able to file GST returns (GSTR-1, GSTR-3B, etc.) beyond three years from their due date. This rule covers GSTR-1, GSTR-3B, GSTR-4, GSTR-5, GSTR-5A, GSTR-6, GSTR-7, GSTR-8, and GSTR-9. Businesses with pending returns from older periods must file them immediately.
Separate Reporting of B2B and B2C Sales in GSTR-1 (from May 2025)
GST rule mandates separate reporting, and exports are strictly classified under B2C for HSN summary.
Mandatory Multi-Factor Authentication (MFA)
From April 1, 2025, MFA is mandatory for all taxpayers to access the GST portal.
Mandatory Input Service Distributor (ISD) Registration
Effective April 1, 2025, companies with multiple GSTINs under the same PAN must mandatorily register as ISD.
30-Day E-Invoice Reporting Extended
From April 1, 2025, businesses with AATO of ₹10 crores or more must report e-invoices within 30 days from the invoice date.
Biometric Authentication for Directors
From March 1, 2025, for company registrations and verification.
Sequential Filing of GSTR-7 Enforced
From November 1, 2024, for TDS deductors.
5. Consequences of Non-Filing or Late Filing
Late Fees
- GSTR-1 & GSTR-3B: ₹50 per day (₹20 per day for Nil returns) for each return, subject to a maximum.
- Other returns also have specific late fees.
- GSTR-1 & GSTR-3B: ₹50 per day (₹20 per day for Nil returns) for each return, subject to a maximum.
Interest
18% per annum on the outstanding tax liability for delays in tax payment.
Blocking of E-way Bill Generation
If GSTR-3B is not filed for two consecutive tax periods, e-way bill generation facility can be blocked.
Impact on ITC for Recipients
Non-filing or incorrect filing by suppliers can impact the ITC claim of the recipient.
Prosecution
In severe cases of persistent non-compliance or tax evasion.
Cancellation of Registration
The proper officer may initiate cancellation of GST registration for continuous non-filing.
Given the dynamic nature of GST laws and frequent updates, it is highly recommended for businesses to utilize reliable to ensure accurate and timely GST Filing from our experts.