How many types of GST returns and due dates
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| How many types of GST returns and due dates |
Understanding the types of GST returns and due dates helps every registered business under GST. Whether you fall under the category of a small trader, a composition dealer, or a large enterprise, timely filing of GST returns keeps your compliance clean and protects you from unwanted penalties. With so many forms under GST - GSTR-1, GSTR-3B, GSTR-4, and many more - each form has its own due date and filing frequency; therefore, it is very likely to be confused. This article explains all How many types of GST returns and due dates in an easy, clear, and practical manner so that you can enjoy a hassle-free GST journey.
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What Are GST Returns?
GST returns are forms that businesses submit to report their sales, purchases, tax collected, and tax paid. They ensure the government can track revenue and businesses can claim eligible input tax credits.
Who files what?
- Regular taxpayers (aggregate turnover > ₹5 cr or not in QRMP) file two monthly returns (GSTR‑1 & GSTR‑3B) and one annual return, totaling 25 filings a year
- QRMP scheme taxpayers (turnover ≤ ₹5 cr) file GSTR‑1 and GSTR‑3B quarterly, plus one annual return, totaling 9 filings.
How Many Types of GST Returns Are There?
There are 13 main returns under GST, though not every
form applies to every taxpayer. Here’s the list:
- GSTR‑1: Outward supplies return
- GSTR‑3B: Summary return of outward and inward supplies
- GSTR‑4: Annual return for composition dealers
- Form CMP‑08: Quarterly statement‑cum‑challan for composition dealers
- GSTR‑5: Non‑resident taxable person’s return
- GSTR‑5A: OIDAR service provider’s return
- GSTR‑6: Input Service Distributor return
- GSTR‑7: TDS deductor’s return
- GSTR‑8: TCS collector (e‑commerce operator) return
- GSTR‑9: Annual return for normal taxpayers
- GSTR‑9A: Annual return for composition taxpayers
- GSTR‑9C: Reconciliation statement (audit)
- GSTR‑10: Final return on cancellation of registration
- GSTR‑11: Inward supplies statement for UIN holders
Not all of these apply to everyone—your business profile
determines which you must file.
Monthly and Quarterly Returns
Below is a quick overview of the returns due every month or
quarter—followed by personal tips to manage each.
GSTR‑1: Return of Outward Supplies
You report your sales invoices (B2B, B2C, exports, etc.)
here.
- Frequency: Monthly for most.
- Due Date:
- Monthly filers: 11th day of the succeeding month.
- Quarterly filers (QRMP): 13th day of the month following the quarter.
- Anecdote: My friend’s stationery store used to scramble every 10th to gather all invoices. A simple calendar reminder on his phone solved the panic permanently.
GSTR‑3B: Summary Return
A consolidated summary of outward supplies, input tax
credits availed, and tax liability.
- Frequency:
- Regular: Monthly.
- QRMP: Quarterly (22nd or 24th of month following quarter).
- Due Date:
- Monthly: 20th day of succeeding month.
GSTR‑4: Annual Return for Composition Dealers
Composition taxpayers pay a fixed percentage of turnover
instead of monthly GST.
- Frequency: Annually.
- Due Date: 30th June following the financial year (extended from 30th April by Notification dated 10 July 2024).
Practical Advice: Even though you pay quarterly via
CMP‑08, file GSTR‑4 early in June—last year’s spike in filings can slow the
portal.
Form CMP‑08: Quarterly Statement‑cum‑Challan
Composition dealers self‑assess and pay their tax each
quarter here.
- Frequency: Quarterly.
- Due Date: 18th day of the month succeeding the quarter.
Real‑Life Example: My friend, a small seller, missed
one CMP‑08 and had his e‑way bill generation blocked for two months. Filing all
pending CMP‑08s unlocked it quickly.
GSTR‑5: Non‑Resident Taxable Person
Non‑resident suppliers of goods/services register here.
- Frequency: Monthly.
- Due Date: On or before the 13th day of the month following the month under consideration.
GSTR‑5A: OIDAR Service Provider
Over‑the‑top (OTT) services, online information and database
access/retrieval (OIDAR).
- Frequency: Monthly.
- Due Date: 20th day of the month succeeding the month to which return pertains.
Note: This applies if you’re a non‑resident supplying
OTT or hosting services to Indian customers.
GSTR‑6: Input Service Distributor (ISD)
Distributes input tax credit across different units of a
business.
- Frequency: Monthly.
- Due Date: 13th day of the succeeding month.
Tip: Automate your ISD credit entries by integrating
your accounting software—manual entry is error‑prone and time‑consuming.
GSTR‑7: TDS Deductor Return
Government bodies, local authorities, or notified entities
deduct TDS under Section 51.
- Frequency: Monthly.
- Due Date: 10th day of the succeeding month.
Anecdote: When I first handled a government contract,
I forgot GSTR‑7 and faced penalties. Now I set an automated 5th‑of‑month
reminder.
GSTR‑8: E‑Commerce Operator (TCS Collector)
E‑commerce platforms collect tax at source (TCS) on behalf
of sellers.
- Frequency: Monthly.
- Due Date: 10th day of the succeeding month.
Practical Advice: Reconcile your TCS amounts with
payment gateway reports before the 8th to avoid mismatches in GSTR‑8.
Annual and Final Returns
GSTR‑9: Annual Return for Regular Taxpayers
Consolidates all monthly/quarterly returns and audited
books.
- Frequency: Annually.
- Due Date: 31st December of the subsequent financial year.
Tip: Start compiling your monthly GSTR figures by
July—don’t wait until December when accountants are swamped.
GSTR‑9A: Annual Return for Composition Taxpayers
Summary of quarterly CMP‑08 filings plus other annual
details.
- Frequency: Annually.
- Due Date: 31st December of the subsequent financial year.
GSTR‑9C: Reconciliation Statement (Audit)
Certified reconciliation of GSTR‑9 and audited financials
for turnover > ₹2 cr.
- Frequency: Annually.
- Due Date: 31st December of the subsequent financial year.
Practical Advice: Engage your auditor by October so
that the GSTR‑9C can be prepared alongside your statutory audit.
GSTR‑10: Final Return on Cancellation
File this when your GST registration is cancelled or
surrendered.
- Frequency: One‑time.
- Due Date: Within 3 months from date of cancellation or date of cancellation order, whichever is later.
Anecdote: A client wound up operations but forgot
GSTR‑10. Their registration stayed active for years—filing it closed the
chapter.
UIN Holders: GSTR‑11
Entities with Unique Identification Numbers (UIN)—such as
embassies or UN bodies—claim refunds on inward supplies here.
- Frequency: Quarterly.
- Due Date: 28th of the month following the month in which supplies were received.
Tip: Keep vendor invoices sorted by month; it makes
auto‑drafted details in GSTR‑11 far easier to verify.
Practical Tips to Stay Compliant
- Use Calendar Alerts: Set recurring alerts 5 days before each due date.
- Leverage Accounting Software: Automate data flow into GST returns to reduce manual errors.
- Reconcile Early: Check GSTR‑2A/2B statements on the 14th; resolve mismatches before filing GSTR‑3B.
- Maintain Digital Records: Store invoices and payment challans in cloud folders organized by month and return type.
- Engage Professionals: For annual returns (GSTR‑9/9C), plan with your CA by October to avoid year‑end rush.
- Monitor Notifications: Keep an eye on official GST portal notifications for due‑date extensions or changes.
Conclusion
It is important to understand which GST return applies to
your business, when it is to be filed, and when it is due so that you can avoid
hassle in compliance. Just set a simple reminder, automate your filing
processes with software, and do an early reconciliation. Such practices will
help you avoid penalties so that you can focus on growing your business rather
than chasing deadlines. Always consult a GST practitioner if in doubt—the peace
of mind would be worth the extra charge rather than saving a couple of hundred
rupees on late fee.