GST Returns
Filing: Types, Process, and Deadlines
Introduction
Filing GST returns is a mandatory compliance requirement for
businesses registered under the Goods and Services Tax (GST) Act in
India.
These returns provide details of sales, purchases, tax
collected, and tax paid. Proper filing ensures seamless Input Tax Credit (ITC)
claims and helps avoid penalties.
This article outlines the types of GST returns, the filing
process, and important deadlines for the year 2025.
Types of GST Returns
Different GST returns apply based on the nature of business
and transactions.
1. GSTR-1
- Filed
monthly or quarterly depending on turnover.
- Contains
details of outward supplies (sales).
2. GSTR-3B
- Monthly
summary return of outward and inward supplies, ITC claimed, and tax
liability.
3. GSTR-4
- Annual
return for businesses under the Composition Scheme.
4. GSTR-5
- Return
for non-resident taxable persons.
5. GSTR-6
- Filed
by input service distributors (ISD).
6. GSTR-7
- Filed
by entities deducting tax at source (TDS).
7. GSTR-8
- Filed
by e-commerce operators who collect tax at source (TCS).
8. GSTR-9
- Annual
return for regular taxpayers.
9. GSTR-9C
- Reconciliation
statement for taxpayers with turnover exceeding ₹5 crore.
10. GSTR-10
- Final
return filed after cancellation of GST registration.
11. GSTR-11
- Filed
by entities with Unique Identification Number (UIN), such as foreign
diplomatic bodies.
Step-by-Step GST Return Filing Process
Step 1: Log in to the GST Portal
- Visit
www.gst.gov.in.
- Enter
your GSTIN and password to log in.
Step 2: Select the Relevant GST Return
- Choose
the appropriate return form based on your business type and
transactions.
- Ensure
that invoice details are correctly recorded.
Step 3: Fill in the Required Details
- Provide
details of sales, purchases, tax collected, and tax paid.
- Claim
Input Tax Credit (ITC) if applicable.
- Cross-check
auto-populated data with your books of accounts.
Step 4: Preview and Validate the Return
- Review
the data carefully to avoid errors.
- Make
necessary corrections before submission.
Step 5: Pay the Tax Due
- Generate
a challan if there is an outstanding tax liability.
- Payment
options include net banking, NEFT, RTGS, or UPI.
Step 6: Submit the Return
- Authenticate
the return using a Digital Signature Certificate (DSC) or Electronic
Verification Code (EVC).
- Once
submitted, you will receive an Acknowledgment Reference Number (ARN).
GST Return Filing Deadlines for 2025
GSTR-1
- Monthly
filers: 11th of the subsequent month.
- Quarterly
filers (QRMP Scheme): 13th of the month following the quarter.
GSTR-3B
- Monthly
filers: 20th of the subsequent month.
- Quarterly
filers (QRMP Scheme): 22nd or 24th of the month following the
quarter, depending on the state.
GSTR-4
- Due
Date: 30th April of the next financial year.
GSTR-5
- Due
Date: 20th of the subsequent month.
GSTR-6
- Due
Date: 13th of the subsequent month.
GSTR-7
- Due
Date: 10th of the subsequent month.
GSTR-8
- Due
Date: 10th of the subsequent month.
GSTR-9 & GSTR-9C
- Due
Date: 31st December of the next financial year.
GSTR-10
- Due
within three months of the cancellation order or the date of
cancellation, whichever is later.
GSTR-11
- Due
Date: 28th of the month following the month for which the statement
is filed.
📌 Note: The
government may announce extensions to these deadlines. Stay updated with
official notifications on www.gst.gov.in.
Penalties for Late Filing
- Late
Fee: ₹50 per day (₹25 CGST + ₹25 SGST) for delayed GSTR-3B and GSTR-1,
capped at ₹5,000.
- Late
Fee for NIL Returns: ₹20 per day (₹10 CGST + ₹10 SGST).
- Interest:
18% per annum on the outstanding tax liability.
Recent Changes in GST Return Filing (2025 Updates)
·
E-invoicing threshold reduced: Businesses
with turnover above ₹5 crore must now generate e-invoices.
·
Auto-populated GSTR-3B improvements: GSTN
now provides better ITC reconciliation to reduce errors.
·
Penalty
relief for MSMEs: Small businesses filing late GSTR-9C may receive waivers
or reduced fines.
Check for latest GST notifications on CBIC’s website.
Conclusion
Timely and accurate GST return filing is essential for
compliance, seamless ITC claims, and avoiding penalties.
Understanding different GST return types, deadlines, and the
filing process ensures efficient tax management.
In the next article, we will discuss Input Tax Credit
(ITC) in GST: Rules and Utilization.
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