Goods and Services Tax (GST) is a tax that businesses pay to the government. To follow the rules, businesses need to file GST returns on time. A GST return is a document that shows how much tax a business has collected and paid. If a business does not file its GST return on time, it may have to pay a fine.
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There are different types of GST returns that businesses need to file based on their work and turnover. Each return has a different due date. In this article, we will explain the due dates of different GST returns in a simple way.
Due Date of Different Types of GST Returns
1. GSTR-1: For Outward Supplies
Who should file it? Businesses that sell goods or services and have GST registration.
| Filing Frequency | Turnover Limit | Due Date | Form Link |
|---|---|---|---|
| Monthly | More than Rs. 5 crore | 11th of next month | GSTR-1 Form |
| Quarterly | Up to Rs. 5 crore (under QRMP scheme) | 13th of the next quarter | GSTR-1 Form |
2. GSTR-3B: Summary Return
Who should file it? All GST-registered businesses need to file this return.
| Filing Frequency | Turnover Limit | Due Date | Form Link |
|---|---|---|---|
| Monthly | More than Rs. 5 crore | 20th of next month | GSTR-3B Form |
| Quarterly | Up to Rs. 5 crore (under QRMP scheme) | 22nd or 24th of next month after the quarter ends | GSTR-3B Form |
3. GSTR-4: For Composition Scheme
Who should file it? Businesses under the Composition Scheme (small businesses paying a fixed tax rate).
| Filing Frequency | Who Should File? | Due Date | Form Link |
|---|---|---|---|
| Annually | Composition taxpayers | 30th April of next financial year | GSTR-4 Form |
4. GSTR-5: For Non-Resident Taxpayers
Who should file it? Businesses that are not from India but operate in India temporarily.
| Filing Frequency | Who Should File? | Due Date | Form Link |
|---|---|---|---|
| Monthly | Non-resident taxpayers | 20th of next month | GSTR-5 Form |
5. GSTR-6: For Input Service Distributors (ISD)
Who should file it? Businesses that distribute input tax credit to their branches.
| Filing Frequency | Who Should File? | Due Date | Form Link |
|---|---|---|---|
| Monthly | Input Service Distributors | 13th of next month | GSTR-6 Form |
6. GSTR-7: For Tax Deducted at Source (TDS)
Who should file it? Government departments or businesses that deduct tax before making payments.
| Filing Frequency | Who Should File? | Due Date | Form Link |
|---|---|---|---|
| Monthly | TDS deductors | 10th of next month | GSTR-7 Form |
7. GSTR-8: For E-commerce Operators
Who should file it? Online platforms that collect tax at source (like Amazon, Flipkart, etc.).
| Filing Frequency | Who Should File? | Due Date | Form Link |
|---|---|---|---|
| Monthly | E-commerce operators | 10th of next month | GSTR-8 Form |
8. GSTR-9: Annual Return
Who should file it? All businesses with GST registration, except those under the Composition Scheme.
| Filing Frequency | Who Should File? | Due Date | Form Link |
|---|---|---|---|
| Annually | Regular taxpayers | 31st December of next financial year | GSTR-9 Form |
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Late Fees for Delayed GST Returns
If a business does not file its GST return on time, it has to pay a late fee. The late fee depends on the type of return and the delay period.
| Type of Return | Late Fee (per day) |
|---|---|
| GSTR-1, GSTR-3B, GSTR-4 | Rs. 50 (Rs. 25 CGST + Rs. 25 SGST) |
| Nil Return (No transactions) | Rs. 20 (Rs. 10 CGST + Rs. 10 SGST) |
| GSTR-9 | Rs. 200 (Rs. 100 CGST + Rs. 100 SGST) |
Conclusion: GST return filing is an important responsibility for businesses. Different types of GST returns have different due dates. Filing GST returns on time helps businesses avoid penalties and ensures compliance with tax laws. Business owners should stay updated on due dates and use reminders to file on time.
By following the correct process, businesses can smoothly handle their GST obligations and contribute to a transparent tax system. If you need help, you can always consult a tax expert.
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