GST Return: Types, Due Dates & How to File

Introduction

A GST Return is a document that must be filed by GST-registered businesses, containing details of sales, purchases, input tax credit (ITC), and tax liability paid or payable. Filing GST returns is mandatory for all registered taxpayers under the GST system. Depending on the type of taxpayer, returns may need to be filed monthly, quarterly, or annually through the GST portal.

Key Takeaways

GST return filing is compulsory for all GST-registered businesses, even if there is no business activity (nil return).
Regular taxpayers are required to file returns such as GSTR-1 and GSTR-3B either monthly or quarterly, along with annual returns like GSTR-9/9C.
The due dates for GST return filing vary based on the taxpayer’s turnover and applicable GST scheme.
Failure to file GST returns on time results in late fees and interest at 18% per annum on the outstanding tax amount.

What Is a GST Return? Meaning and Overview

A GST Return is a statement filed by a registered taxpayer that includes details of sales (income), purchases (expenses), output GST collected on sales, and input tax credit (GST paid on purchases). This information helps tax authorities determine the taxpayer’s net GST liability accurately.

For easy and efficient GST return filing, businesses can use GST software solutions such as Clear GST. This software allows seamless import of data from various ERP systems like Tally, Busy, and Excel. It also offers a desktop application for Tally users, enabling direct data upload and hassle-free GST return filing.

Who Needs to File GST Returns in India?

GST return filing is required for different categories of taxpayers based on their turnover and type of registration.

Regular taxpayers (turnover above ₹5 crore): Required to file monthly returns along with an annual return.
Small taxpayers (turnover up to ₹5 crore): Can opt for the QRMP scheme and file returns quarterly, along with an annual return.
Composition dealers: Required to file quarterly returns in Form CMP-08 and an annual return in Form GSTR-4.
E-commerce operators, non-resident taxpayers, Input Service Distributors (ISD), and TDS/TCS deductors: Must file GST returns as per their specific return types and prescribed compliance rules.

GST Return Types and Due Dates Explained

GST Return Types & Due Dates

Below is a detailed overview of different GST return types, their applicability, filing frequency, and due dates for FY 2024–25 and FY 2025–26:

Return Type	Applicability	Frequency	General Due Date
GSTR-1	Details of outward supplies	Monthly / Quarterly (QRMP)	Monthly: 11th of next month / Quarterly: 13th of the month following quarter
GSTR-3B	Summary of sales, ITC, and tax payment	Monthly / Quarterly (QRMP)	Monthly: 20th of next month / Quarterly: 22nd or 24th of month following quarter (based on Category X or Y states)
CMP-08	Composition scheme taxpayers	Quarterly	18th of the month succeeding the quarter
GSTR-4	Annual return for composition taxpayers	Annually	30th June following the end of the financial year
GSTR-5 / GSTR-5A	Non-resident taxpayers / OIDAR service providers	Monthly	13th (GSTR-5) / 20th (GSTR-5A) of next month
GSTR-6	Input Service Distributor (ISD)	Monthly	13th of next month
GSTR-7	TDS deductors	Monthly	10th of next month
GSTR-8	TCS collected by e-commerce operators	Monthly	10th of next month
GSTR-9	Annual return for regular taxpayers	Annually	31st December following end of financial year
GSTR-9C	Annual reconciliation & audit (turnover above ₹5 crore)	Annually	31st December following end of financial year
GSTR-10	Final return after cancellation of GST registration	One-time	Within 3 months from date of cancellation or order
GSTR-11	UIN holders (diplomatic/UN bodies) refund claims	Monthly	28th of next month
ITC-04	Goods sent to/received from job workers	Half-yearly / Annual	Half-yearly: 25th Oct & 25th Apr (turnover > ₹5 crore) / Annual: 25th April (turnover ≤ ₹5 crore)

Category-wise State Classification

Category X States/UTs: Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Daman & Diu, Dadra & Nagar Haveli, Puducherry, Andaman & Nicobar Islands, 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, Jammu & Kashmir, Ladakh, Chandigarh, Delhi

FY 2025–26 GST Return Filing Due Dates Explained

Quarterly Filing (QRMP Scheme)

Period	Due Date (FY 2025–26)
Apr–Jun 2025	13th July 2025
Jul–Sep 2025	13th October 2025
Oct–Dec 2025	13th January 2026
Jan–Mar 2026	13th April 2026

Monthly Filing (Turnover Above ₹5 Crore)

Month	Due Date (FY 2025–26)
April 2025	13th May 2025
May 2025	13th June 2025
June 2025	13th July 2025
July 2025	11th August 2025
August 2025	11th September 2025
September 2025	11th October 2025
October 2025	11th November 2025
November 2025	11th December 2025
December 2025	11th January 2026
January 2026	11th February 2026
February 2026	11th March 2026
March 2026	11th April 2026

This GST return calendar helps taxpayers stay compliant and avoid late filing penalties by tracking all important due dates for FY 2025–26.

GSTR-3B: Summary Return and Tax Payment Explained

Quarterly Filing (QRMP Scheme)

Period	Due Date (FY 2025–26)
Apr–Jun 2025	22nd (Category X) / 24th (Category Y) – July 2025
Jul–Sep 2025	22nd (Category X) / 24th (Category Y) – October 2025
Oct–Dec 2025	22nd (Category X) / 24th (Category Y) – January 2026
Jan–Mar 2026	22nd (Category X) / 24th (Category Y) – April 2026

Monthly Filing (Turnover Above ₹5 Crore)

Month	Due Date (FY 2025–26)
April 2025	20th May 2025
May 2025	20th June 2025
June 2025	20th July 2025
July 2025	20th August 2025
August 2025	20th September 2025
September 2025	20th October 2025
October 2025	20th November 2025
November 2025	20th December 2025
December 2025	20th January 2026
January 2026	20th February 2026
February 2026	20th March 2026
March 2026	20th April 2026

This schedule helps taxpayers track GSTR-3B filing deadlines for FY 2025–26 and avoid penalties due to late submission.

CMP-08: Quarterly Statement for Composition Dealers Explained

The CMP-08 return is filed quarterly by composition scheme taxpayers. Below are the due dates for FY 2025–26:
Quarter Due Date (FY 2025–26)
Apr–Jun 2025 18th July 2025
Jul–Sep 2025 18th October 2025
Oct–Dec 2025 18th January 2026
Jan–Mar 2026 18th April 2026
These due dates help composition taxpayers stay compliant with GST return filing requirements and avoid late fees or penalties.

About the Author

Dakesh

“Dakesh translates complex legal regulations into clear, actionable guidance, helping entrepreneurs remain compliant while growing sustainable and scalable businesses.”

May 4, 2026