GST Return Filing: Types, Due Dates and Process
GST compliance is driven by returns - structured reports you file on the portal declaring your sales, purchases, tax collected, and tax paid. This guide covers every return type, due dates, late fees, and the filing process.
GST Return Types
| Return | Who Files | Frequency | What It Contains |
|---|---|---|---|
| GSTR-1 | Regular taxpayers | Monthly (turnover > ₹5 cr) or Quarterly | All outward taxable supplies made during the period |
| GSTR-3B | Regular taxpayers | Monthly | Summary of outward supplies, ITC claimed, and tax payment |
| GSTR-2B | All (auto-populated by portal) | Monthly | Supplier-reported purchases available for ITC - view only |
| GSTR-9 | Annual turnover > ₹2 crore | Annual | Consolidated annual summary reconciling monthly returns |
| GSTR-9C | Turnover > ₹5 crore | Annual | Reconciliation statement, certified by a Chartered Accountant |
| CMP-08 | Composition scheme taxpayers | Quarterly | Tax payment challan - no invoice-level details required |
| GSTR-4 | Composition scheme taxpayers | Annual | Annual composition return summarising the full year |
GSTR-2B is not filed - it is system-generated by the portal based on what your suppliers have filed in their GSTR-1. Use it to verify and claim ITC in GSTR-3B.
Due Dates
| Return | Monthly Taxpayers | Quarterly Taxpayers |
|---|---|---|
| GSTR-1 | 11th of the following month | 13th of the month after quarter-end |
| GSTR-3B | 20th of the following month | 22nd or 24th (state-category based) |
| GSTR-9 | 31 December (for March year-end) | - |
| GSTR-9C | 31 December (for March year-end) | - |
| CMP-08 | - | 18th of the month after quarter-end |
| GSTR-4 | 30 April (for March year-end) | - |
The 22nd/24th split for quarterly GSTR-3B filers is state-based. Category A states (e.g. Chhattisgarh, Madhya Pradesh, Gujarat) have a 22nd due date; Category B states (e.g. Himachal Pradesh, Punjab, Uttarakhand) have a 24th due date.
How to File a Return
Log in to the GST portal
Visit gst.gov.in → Services → Returns → Returns Dashboard. Select the financial year and the return period.
Download auto-populated data
For GSTR-3B, the portal pre-populates figures from GSTR-2B (purchases) and your own GSTR-1 (sales). For GSTR-1, you can import an Excel file or enter invoices manually.
Reconcile with your books
Compare portal figures with your accounting records. Correct any mismatches before filing - discrepancies left unresolved attract notices.
Compute and declare ITC
ITC in GSTR-3B should match what appears in GSTR-2B. Do not claim ITC for invoices not yet reflected in GSTR-2B.
Pay any tax liability
Use the Electronic Cash Ledger (top up via net banking or NEFT) or set off against your Electronic Credit Ledger (ITC balance).
File and sign
Submit using DSC (for companies and LLPs) or EVC (for proprietorships and partnerships). The return is locked once filed - file only when all details are confirmed.
Nil Returns
If you had no transactions during a period, you must still file a nil return by the due date. Nil GSTR-1 can be filed via SMS - send NIL R1 GSTIN TAX PERIOD to 14409. Nil GSTR-3B can also be filed by SMS.
Late Fees
| Scenario | Late Fee | Cap |
|---|---|---|
| Return with tax liability | ₹50 per day (₹25 CGST + ₹25 SGST) | ₹5,000 per return |
| Nil return (no tax liability) | ₹20 per day (₹10 CGST + ₹10 SGST) | ₹5,000 per return |
| GSTR-9 / GSTR-9C (annual) | ₹200 per day (₹100 CGST + ₹100 SGST) | 0.25% of turnover in the state |
Late fees accumulate daily from the day after the due date. Even nil returns attract late fees if filed late, so file on time regardless of whether you had any business activity.
Annual Return - GSTR-9
GSTR-9 is a consolidation of all monthly returns for the financial year. It gives the department a reconciled view of your declared turnover, ITC, and tax paid. Key points:
- Mandatory for taxpayers with annual turnover above ₹2 crore.
- Due by 31 December following the end of the financial year.
- Errors in monthly returns can be corrected here, within limits.
- Taxpayers above ₹5 crore must also file GSTR-9C - a CA-certified reconciliation statement.
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