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GST Returns : All types of gst returns, due dates & Penalties

Every registered taxpayers under GST  require to file their gst returns on time to save penalties. In this article you will found all information about GST returns, its types, due dates & penalties latest update

GST returns due date- upcoming

GSTR 3B(OCTOBER 2018) 20/11/2018

GSTR 1 Turnover above 1.5 Crore / monthly Return(OCTOBER2018)- 11/11/2018

How to File GST Return ? 

GST return can file through
gst login or say gst portal click 
on link to know more about 
gst.gov.in portal

Types and Due dates of GST returns

As originally provided in CGST Act, 2017 and CGST Rules(Return) 

Form NameAbout formFrequencyDue Date
GSTR-1
Details of outward supplies of goods or servicesMonthly10th of the next month
GSTR-2 Details of inward supplies of goods or servicesMonthly
15th of the next month
GSTR-3 Monthly return- both inward and output suppliesMonthly
20th of the next month
GSTR-3BSimple return for Jul 2017- Mar 2018Monthly20th of the next month
GSTR-4 Quarterly return for registered person opting for composition levyQuarterly 
18th of the month succeeding quarter
GSTR-5Return for Non Resident Taxable PersonMonthly
20th of the next month

GSTR-6Return for Input Service DistributorMonthly13th of the Next Month
GSTR-7Return for Tax Deductor (TDS-RETURN)Monthly10th of the Next Month
GSTR-8
Details of supplies effected through e-commerce operator and the amount of tax collected
Monthly
10th of the Next Month
GSTR-9Annual Return Annually 31st December of Next financial year
GSTR-10Final ReturnAt the time of cancellation/ surrender of registrationWithin three months of the date of cancellation or date of cancellation order, whichever is later.
GSTR-11Details of inward supplies to be furnished by a person having UIN and claiming refundMonthly
28th of the month following the month for which statement is filed
Note: For Latest updates check above due date subject to change by notifications WHAT IS GST RETURN?

GST Returns are the forms prescribed by GST act and rules for the purpose of calculating the tax liability and to verify the accuracy of business transactions

Under GST there are various returns to enter details like:

  • Purchases
  • Sales
  • Output GST (On sales)
  • Input tax credit (GST paid on purchases)

LATE FEES AND PENALTIES ON NON-FILLING OF GST RETURN

Late filing

Return filing is mandatory under GST. Even if there is no transaction, you must file a Nil return.

  • Interest is 18% per annum. It has to be calculated by the tax payer on the amount of outstanding tax to be paid. Time period will be from the next day of filing to the date of payment.
  • As per GST Act Late fee is Rs. 100 per day per Act. So it is 100 under CGST & 100 under SGST. 
  • Late Fee for filing GSTR-1, GSTR-3B, GSTR-4, GSTR-5 & GSTR-6 after the due date has been reduced to Rs. 50 per day of delay.
  • Late fee for filing NIL returns have been reduced to Rs. 20 per day of delay for taxpayers(i.e having Nil tax liability for the month) for GSTR-1, GSTR-3B and GSTR-4 & GSTR-5.

Note: Subject to change by notifications/refer latest updates