Filing of GST Return

What is GST?

Goods and Services Tax or GST is an indirect tax that came into being on 1st July 2017. GST replaced various taxes, which were implemented by the Central and State Government.

GST return is a document that is filed by the dealers, who are registered under GST Act. A GST Return includes the details mentioned-below: -

As per Section 149 (1) (a) second proviso requires certain categories of companies to have At Least one woman director on the board. Such companies are any listed company, and any public company having-

1. Sales made by the registered dealer
2. Purchase made by the registered dealer
3. Output GST on sales of goods and services
4. Input Tax Credit or ITC on purchase of goods and services

In order to file GST return, the registered dealers require GST complete sales and purchase invoices as well other invoices on which GST is charged.

GST return is required to be filed by those who run Business in India. All in all, the dealers registered under GST are supposed to file GSTR-3B and GSTR-1 Forms and file the GST returns monthly or quarterly depending on the annual turnover of the Business.

What are the various types of GST Returns?

Here are the various types of GST returns, that a dealer registered under GST is required to file.

• General Business

  Name of the Form	Details	Time Interval	Due Date
  GSTR-1	Taxpayers who have turnover of more than 1.5 Cr are required to file this form. These forms contain the particulars related to the outward supplies of Goods/ or on Services from July 2024 to March 2025.	Monthly*	11th October 2025 Extended date 31st October 2025.
  GSTR-2	Particulars of inward supplies of taxable goods and/or services effected claiming input tax credit.	Monthly*	15th September 2025 (SUSPENDED NOW)
  GSTR-3	Monthly returns based on the final particulars of outward supplies and inward supplies along with the payment of amount of tax.	Monthly*	20th October 2025
  GSTR-9	Return is filed Annually	Annually	31st December of the next Fiscal Year
  GSTR-3B	Returns for the months till March 2025	Monthly	20th of next month

  Note*

  The registered dealers who have turnover of less than 1.5Cr in the previous Fiscal Year, can file GSTR-1 on quarterly basis. The last date to file GSTR-1 has extended to 31st October for the Period from July 2017 to September 2018.

• Composition Dealers

  A composition dealer is required to file less returns and compliances, along with the payment of taxes at a nominal rate. The Composition dealers are required to file just 2 returns.

  Name of the Form	Details	Time Interval	Due Date
  GSTR-4	Return for compounding taxable person	Quarterly	18th of the month succeeding quarter
  GSTR-9	Annual Return	Annually	31st December of the next Fiscal Year

• Returns filed by Specific registered dealers

  Name of the Form	Details	Time Interval	Due Date
  GSTR-5	Non-Resident Foreign taxable person can file GST return using this Form.	Monthly	20th October 2025
  GSTR-5A	Non-Resident Person providing OIDAR services can file GST return using this Form.	Monthly	20th October 2025
  GSTR-6	Input Services Distributers can file GST return using this Form	Monthly	13th October 2025
  GSTR-7	Return for authorities who deduct TDS	Monthly	10th October 2025
  GSTR-8	Details of supplies effected through e-commerce operator and the amount of tax collected	Monthly	10th October 2025
  GSTR-10	Last Return	Once, after the registration is cancelled or surrendered	Within three months of the date of cancellation or date of order cancellation
  GSTR-11	This form contains the details of inward supplies by a person having UIN and claiming refund	Monthly	28th of the month succeeding the month for which statement is filed

What are the respective due dates to file GST returns?

GSTR-1 Form

Taxpayers who have turnover of upto Rs. 1.5Cr and have opted for quarterly return filing.

Time-Period	Latest Due Dates
January – March 2025	31st October 2025
April - June 2025	31st October 2025
July – September 2025	31st October 2025
October – December 2025	31st January 2026
January – March 2026	30th April 2026

Taxpayers who have turnover of less than Rs. 1.5Cr, but who have opted for monthly return filing as well as those who have turnover of more than Rs. 1.5Cr.

Time-Period	Latest Due Dates
April 2025	31st October 2025
May 2025	31st October 2025
June 2025	31st October 2025
July 2025	31st October 2025
August 2025	31st October 2025
September 2025	31st October 2025

GSTR-2 and GSTR-3 Form

The filing of the above-mentioned forms have been suspended, as per the new guidelines of the 27th GST Council meeting.

GSTR-4 Form

The due date to file GSTR-4 for the period from July 2025 to September 2025 is 18th October 2025.

GSTR-5 Form

Due date to file GSTR-5 for September 2025 is 20th October 2025.

GSTR-5A Form

Due date to file GSTR-5A for September 2025 is 20th October 2025.

GSTR-6 Form

Recently, the due date to file GSTR-6 for the months from July 2024 to August 2025 has extended to 30th September 2025.

What is the Penalty for late filing of GST Returns?

If a taxpayer does not file GST Return within the stipulated time, then they can invite some hefty penalty. The penalty that a taxpayer will have to pay for late filing is mentioned below.

• The taxpayer will have to pay an interest at the rate of 18% per annum. It is supposed to be calculated by the taxpayer on the amount of outstanding tax to be paid. The time-period will be from the next day of the due date till the date of filing.
• Generally, late fee is Rs. 50 per day. In case of nil return, the late filing fee will be Rs.20 per day as per the GST Act. Maximum amount of penalty will be upto Rs. 5,000. There is no late fee for IGST.