All GST-registered businesses must file monthly or quarterly GST returns, along with an annual return, depending on their business type. These filings are submitted online through the GST portal.
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GST Return Filing. Online with Auriga Accounting
Auriga Accounting has a team of registration experts who can provide complete guidance to GST Return Filing.
Our team of experts will get in touch with you and collect all necessary documents and details
We fill out and file your application for Filing
Complete Your GST Return Filing
Auriga Accounting has a team of registration experts who can provide complete guidance to GST Return Filing.
Our team of experts will get in touch with you and collect all necessary documents and details
We fill out and file your application for Filing
Complete Your GST Return Filing
A GST return is a document that details all income/sales and expenses/purchases of a GST-registered taxpayer (GSTIN) and must be filed with the tax authorities. It helps determine the taxpayer’s net tax liability.
Under GST, registered dealers are required to file returns that generally include:
For seamless GST return filing, consider using the Clear GST software, which supports data imports from various ERP systems like Tally, Busy, and custom Excel files. Tally users can also utilize the desktop app for direct data upload and filing.
What is Annual Compliance For a One person Company?
The due dates for filing monthly and quarterly GSTR-1, GSTR-3B, GSTR-5, GSTR-6, GSTR-7, and GSTR-8 for the period ending December 31, 2024, have been extended as follows:
Category X States/UTs: Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, and the Union Territories of Daman & Diu, Dadra & Nagar Haveli, Puducherry, Andaman & Nicobar Islands, and Lakshadweep.
Category Y States/UTs: Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha, and the Union Territories of Jammu & Kashmir, Ladakh, Chandigarh, and New Delhi.
Return Form | Description | Frequency | Due Date |
Details of outward supplies of taxable goods and/or services affected. | Monthly | 11th of the next month. | |
Quarterly (If opted under the QRMP scheme) | 13th of the month succeeding the quarter. | ||
IFF (Optional by taxpayers under the QRMP scheme) | Details of B2B supplies of taxable goods and/or services affected. | Monthly (for the first two months of the quarter) | 13th of the next month. |
Summary return of outward supplies and input tax credit claimed, along with payment of tax by the taxpayer. | Monthly | 20th of the next month. | |
Quarterly (For taxpayers under the QRMP scheme) | 22nd or 24th of the month succeeding the quarter*** |
Statement-cum-challan to make a tax payment by a taxpayer registered under the composition scheme under Section 10 of the CGST Act. | Quarterly | 18th of the month succeeding the quarter. | |
Return for a taxpayer registered under the composition scheme under Section 10 of the CGST Act. | Annually | 30th of June suceeding a financial year from FY 24-25 onwards. (earlier 30th of the month succeeding a financial year upto FY 23-24) | |
Return to be filed by a non-resident taxable person. | Monthly | 20th of the next month. | |
Return to be filed by non-resident OIDAR service providers. | Monthly | 20th of the next month. | |
Return for an input service distributor to distribute the eligible input tax credit to its branches. | Monthly | 13th of the next month. | |
Return to be filed by registered persons deducting tax at source (TDS). | Monthly | 10th of the next month. | |
Return to be filed by e-commerce operators containing details of supplies effected and the amount of tax collected at source by them. | Monthly | 10th of the next month. |
Annual return by a regular taxpayer. | Annually | 31st December of the next financial year. | |
Self-certified reconciliation statement. | Annually | 31st December of the next financial year. | |
Final return to be filed by a taxpayer whose GST registration is cancelled. | Once, when the GST registration is cancelled or surrendered. | Within three months of the date of cancellation or date of cancellation order, whichever is later. | |
Details of inward supplies to be furnished by a person having UIN and claiming a refund | Monthly | 28th of the month following the month for which statement is filed. | |
Statement to be filed by a principal/job-worker about details of goods sent to/received from a job-worker | Annually | 25th April where AATO is up to Rs.5 crore. |
Filing GST returns on time is crucial to avoid penalties and interest charges. Here’s what you need to know about the consequences of late GST return filing:
All registered taxpayers must file GST returns regularly, even if there is no business activity during the period.
Missing one filing deadline prevents you from filing for the next period, leading to a backlog of unfiled returns.
For example, a late GSTR-1 filing results in a penalty that appears when you file GSTR-3B.
If you have unpaid taxes, an interest rate of 18% per annum is charged on the outstanding amount, starting from the day after the due date until payment is made.
A penalty of Rs. 100 per day applies separately for CGST and SGST, with a maximum cap of Rs. 5,000.
For annual returns like GSTR-9 and GSTR-9C, the late fee is capped at 0.25% of turnover in the respective state or union territory, unless the government provides relief or modifies the charges.
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^ |
The Goods and Services Tax (GST) system includes 13 different returns, each serving a specific purpose based on a taxpayer’s financial transactions. However, not all taxpayers need to file every return—filing requirements depend on the taxpayer’s category and GST registration details.
List of 13 GST Returns:
Additional Return-Related Statements:
For small taxpayers enrolled in the Quarterly Return Monthly Payment (QRMP) scheme, the Invoice Furnishing Facility (IFF) allows reporting of B2B sales during the first two months of a quarter. However, tax payments must still be made monthly using Form PMT-06.
Filing GST returns online is a straightforward process that requires taxpayers to follow a few simple steps and provide relevant details in the prescribed format. However, before filing, a taxpayer must have a GST Identification Number (GSTIN) and a registered account on the GST portal
Below is a step-by-step guide to filing GST returns online:
Step 1: Log in to the GST Portal
Step 2: Access the Returns Dashboard
Step 3: Choose the Relevant GST Return Form
Step 4: Fill in the Return Form
Step 5: Payment of Tax
Step 6: Offset Liability & Make Payment
Step 7: File the GST Return
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