Types of GST Returns#
Regular Returns:#
- GSTR-1: Outward supplies
- GSTR-3B: Monthly summary
- GSTR-9: Annual return
- GSTR-9C: Audit return
Other Returns:#
- GSTR-4: Composition
- GSTR-5: NRI
- GSTR-6: Input service distributor
- GSTR-7: TDS
- GSTR-8: TCS
- GSTR-10: Final return
Due Dates#
| Return | Frequency | Due Date |
|---|---|---|
| GSTR-1 | Monthly | 11th/13th |
| GSTR-3B | Monthly | 20th |
| GSTR-4 | Quarterly | 18th |
| GSTR-9 | Annual | 31st Dec |
Who Files What?#
Monthly:#
- Turnover > Rs 5 crore
Quarterly:#
- Turnover < Rs 5 crore (opt-in)
Composition:#
- GSTR-4 (quarterly)
Filing Process#
- Login to GST portal
- Prepare return data
- File returns
- Pay tax due
- Verify status
Consequences of Late Filing#
- Late fee: Rs 50/day (Rs 25 each)
- Interest on tax due
- Cannot file subsequent returns