GST RETURNS

A GST return is a document containing details of all sales and purchase which a taxpayer (every GSTIN) is required
to file with the tax administrative authorities. This is used by tax authorities to calculate net tax liability.
Under GST, a registered dealer has to file GST returns that broadly include:

● Purchases
● Sales
● Output GST (On sales)
● Input tax credit (GST paid on purchases)
● Credit note
● Debit note
● HSN summary
● Document issued

What are the different types of GST Returns?

Return Form Description Frequency Due Date

GSTR-1 Details of outward supplies of Monthly 11th* of the next month with
taxable goods and/or services effect from October 2018 until
affected. September 2020.
*Previously, the due date was
10th of the next month.

Quarterly 13th of the month succeeding

the quarter.
(If opted under the Was end of the month
QRMP scheme) succeeding the quarter until
December 2020)

GSTR-3B Simple return in which Monthly 20th of the next month from
summary of outward supplies the month of January 2021
along with input tax credit is onwards^
declared and payment of tax
is affected by the taxpayer. Previously 20th of the next
month for all taxpayers.

Quarterly 22nd or 24th of the month

next to the quarter***

20th of next month for taxpayers with an aggregate turnover in the previous financial
year more than Rs 5 CR.
1. 20th of next month for taxpayers with an aggregate turnover in the previous financial
year more than Rs 5 CR
 2. For the taxpayers with aggregate turnover equal to or below Rs 5 CR, 22nd of next
month for taxpayers in category X states/UTs and 24th of next month for taxpayers in
category Y states/UTs
3. For the taxpayers with aggregate turnover equal to or below Rs 5 CR eligible and
remain opted into the QRMP scheme, 22nd of month next to the quarter for taxpayers
in category X states/UTs and 24th of month next to the quarter for taxpayers in
category Y states/UTs

● Category X: Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra,

Karnataka, Goa, Kerala, Tamil Nadu, Telangana or Andhra Pradesh or the
Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry,
Andaman and Nicobar Islands and Lakshadweep.
● Category Y: Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan,
Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur,
Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha or
the Union Territories of Jammu and Kashmir, Ladakh, Chandigarh and New
Delhi.

CMP-08 Statement-cum-challan to Quarterly 18th of the month succeeding

make a tax payment by a the quarter.
taxpayer registered under the
composition scheme under
section 10 of the CGST Act
(supplier of goods) and CGST
(Rate) notification no. 02/2019
dated 7th March 2020
(Supplier of services)

GSTR-4 Return for a taxpayer Annually 30th of the month succeeding

registered under the a financial year.
composition scheme under
section 10 of the CGST Act
(supplier of goods) and CGST
(Rate) notification no. 02/2019
dated 7th March 2020
(Supplier of services).

GSTR-5 Return for a non-resident Monthly 20th of the next month.

foreign taxable person.

GSTR-6 Return for an input service Monthly 13th of the next month.
distributor to distribute the
eligible input tax credit to its
branches.

GSTR-7 Return for government Monthly 10th of the next month.

authorities deducting tax at
source (TDS).

GSTR-8 Details of supplies effected Monthly 10th of the next month.

through e-commerce
operators and the amount of
tax collected at source by
them.
GSTR-9 Annual return for a normal Annually 31st December of next
taxpayer. financial year.

GSTR-9C Certified reconciliation Annually 31st December of next

statement financial year.

GSTR-10 Final return to be filed by a Once, when GST Within three months of the
taxpayer whose GST registration is date of cancellation or date of
registration is cancelled. cancelled or cancellation order, whichever
surrendered. is later.

GSTR-11 Details of inward supplies to Monthly 28th of the month following

be furnished by a person the month for which statement
having UIN and claiming a is filed.
refund

Reconciliation

Form GSTR-2A-

● Form GSTR-2A is a system-generated (auto-populated) return reflecting inward supplies (purchase-related transactions).
● Form GSTR-2A gets auto-generated based on the details/ information furnished by supplier/ seller/ counterparty vide
following returns-
o Form GSTR-1 – return to be filed by a normal registered person.
o Form GSTR-5 – return to be filed by a non-resident.
o Form GSTR-6 – return to be filed by an input service distributor.
o Form GSTR-7 – return to be filed by tax deductor.
o Form GSTR-8 – return to be filed by an e-commerce operator liable to collect the tax.
● It also covers the details of import of goods as well as an inward supply of goods from SEZ units/ developers.

Form GSTR-2B-

● Form GSTR-2B is a system-generated (auto-populated) statement reflecting input tax credit details.
● The statement gets auto-generated on the 12th of the succeeding month.
● The details, in Form GSTR-2B, are auto-populated on the basis of the following returns furnished by the suppliers/ seller-
o Form GSTR-1;
o Form GSTR-5;
o Form GSTR-6; and
o Import data as received from ICEGATE.

Difference between GSTR2A and GSTR2B

Form GSTR-2A is a form of a dynamic statement. The details of inward supplies vis-à-vis input tax credit will be updated on a
continuous basis.
 On the other hand, Form GSTR-2B is a form of a static statement. The details will be updated on a constant basis.

The Auto population of these returns is on the basis of the date of filing of GSTR-1 in which the
particular invoice is declared.

Date of Return Supplier’s GSTR-1 filing Recipient’s GSTR – Recipient’s GSTR –

Invoice Period date 2A 2B

5-April April 5-May April April

5-April April 15-May April May

5-April April 6-June April May

5-April May 07-Jun May May

5-April May 15-Jun May June

Late fee computation for GSTR-3B and GSTR-1

● As per the GST Acts, for intrastate supplies, the late fee should be paid under both the CGST
and SGST Act as follows:

Name of the Act Late fees for every day of d

Central Goods and Services Act, 2017 Rs 25*

Respective State Goods and Services Act, 2017 (or) Union territory Goods and Services Act, 2017 Rs 25*

Total late fees to be paid per day Rs 50*

The law has fixed maximum late fees of Rs 10,000 up to May 2021. This means that in any case, the maximum late fees that can
be charged by the Government are Rs 5,000 each return being filed under each Act.
However, the maximum late fee has been rationalized from the June 2021 return period onwards, as given in the above section.

● The Nil return filers must pay the below mentioned late fee:

Name of the Act Late fees for every day of delay

CGST Act Rs 10*

SGST Act Rs 10*

Total late fees to be paid per day Rs 20*

The maximum late fee has been rationalized for GSTR-1 and GSTR-3B from the June 2021 return period onwards,
given in the above section.

For example, a Taxpayer has filed GSTR-3B for the month of December 2020 on 23rd January
2021, where actual due date was 20th Jan 2021.

Amount of late fees to be paid would be Rs.150 (Rs. 50 per day for 3 days). The late fee would be
Rs.75 under CGST and Rs.75 under SGST.

If the above return was a return with ‘Nil’ tax liability then late fees would be Rs. 60 (20 per day 3
days). The late fee would be Rs.30 under CGST and Rs.30 under SGST.

* The original late fees used to be Rs.100 per day under each CGST Act and SGST Act. Also, the
original late fee for nil return filers used to be Rs.25 per day under each CGST Act and SGST Act.
However, CBIC has notified reduced late fees to provide relief for businesses having difficulties in
GST return filing.

For GST annual returns (GSTR-9)

Late fees for every day

Name of the Act of delay

Central Goods and Services Act, 2017 Rs 100*

Respective State Goods and Services Act, 2017 (or) Union territory Goods and Services Act, 2017 Rs 100*

Total Late fees to be paid Rs 200*

The law has fixed a maximum late fees of an amount calculated at 0.25% of the Turnover for the financial year.