Sandipan Mitra is the CEO and co-founder of Pice. He boasts eight years of experience in the B2B and fintech sector. Sandipan's journey includes significant roles at multiple Indian Unicorns Including Product at PayU, and as founding member / VP, Product at Open Financial Technologies.
Understand what is GST return to ensure timely and accurate tax compliance.
File your GST return online to report sales, purchases, and claim ITC benefits.
Know the types of GST returns—GSTR-1, 3B, 9, and others—to stay compliant.
Avoid penalties by filing your GST returns before the due date every month or quarter.
Keep your documents ready for GST return filing to ensure smooth processing.
Since the introduction of the Goods and Services Tax Act in 2017, all taxpaying businesses in India are required to file GST returns based on their registration type. These returns help report sales, purchases, tax collected and tax paid.
To streamline GST compliance and bring discipline to the system, a notification issued in June 2025 states that taxpayers will not be permitted to file any pending GST returns once 3 years have passed from their original due date.
Thus, it is important to understand what is GST return and stay updated with the applicable deadlines.
What is a GST Return?
A GST return is an official document containing details of purchases, tax collected on purchases (input tax), sales and tax collected on sales (output tax). This document ensures compliance with Indian tax regulations.
Businesses need to file GST returns to report purchases and sales accurately. Further, they can raise input tax credit (ITC) claims to offset their outward tax liability and reduce their tax burden. Based on the details of payments and receipts mentioned on GST returns, the authorities calculate the tax liability of a business.
If you are a GST-registered business, you need to file the following details in GST returns:
● Total sales
● Output GST paid by customers
● Total purchases
● Input Tax Credit paid by businesses as GST
Eligibility to File GST Returns
If you are an individual or entity supplying goods or services, under the GST Act, with an annual turnover more than the threshold limit, you need to file GST returns. The threshold is set at ₹40 lakh in the case of goods supplied and ₹20 lakh for the supply of services.
Here are the categories of individuals or entities who need to file GST returns:
● Regular businesses
● If you are a business registered under the Composition Scheme of GST
● In case there are amendments needed to already filed GST returns
● Auto-drafted system-generated returns
● If the tax authorities issue a tax notice
Notably, if there are no transactions during a tax period, you need to file nil returns for tax compliance.
Different GST returns need to be filed for various purposes as follows:
Return Type
Inclusions
GSTR-1
Details of taxable goods and services (outward supplies)
GSTR-2
Information about taxable goods and supplies (inward supplies), including ITC (Input Tax Credit) claims
GSTR-3
Details of monthly returns and total tax payable
GSTR-4
Information about quarterly return filing and compounded tax liabilities of specific persons
GSTR-5
GST returns for non-resident individuals
GSTR-6
GST returns for input service distributors
GSTR-7
GST returns for TDS (Tax Deducted at Source) deductors
GSTR-8
Supply details for e-commerce operators, followed by the collected tax amount under Sub-Section 52
GSTR-9
Annual return filing form
GSTR-9A
Annual return filing form relative to compounding taxable individuals under Section 10
Process to File GST Returns Online
Here are the simple steps to file GST returns online:
Register for GSTIN (Goods and Services Tax Identification Number) to receive a 15-digit number based on your PAN card details (GST Registration).
Log in to your account on the unified GST portal using valid user credentials.
Navigate to the ‘Services’ option and click on ‘Returns dashboard’.
Choose the financial year and the return filing period from the drop-down list.
Select the type of return and ‘Prepare Online’.
Fill in the necessary information, followed by pending late fees, if any.
Check the return status. Ensure it reflects ‘Submitted’.
Click on ‘Payment of Tax’ to proceed. Check your credit and cash balance prior to making the payment.
Select ‘Offset Liability’ using the credit or cash balance.
Proceed by selecting 'File Form with DSC' or 'File Form with EVC' based on your convenience. DSC is a Digital Signature Certificate, and EVC is an Electronic Verification Code. Ensure you select relevant checkboxes before you proceed to DSC or EVC.
Due Date for Filing GST Returns
The due dates of different types of GSTR vary as follows:
Type of GSTR
Due Date for Filing Returns
Frequency of Filing
GSTR-1
11th of the following month
Monthly
GSTR-2A
Suspended
Auto-drafted
GSTR-3B
20th of the following month
Monthly
GSTR-4
18th of the month after the concerned quarter
Quarterly
GSTR-5
20th of the following month
Monthly
GSTR-6
13th of the following month
Monthly
GSTR-7
10th of the following month
Monthly
GSTR-8
10th of the month following the tax period
Monthly
GSTR-9
31st December of the following financial year
Annual
GSTR-9C
31st December of the financial year following the tax period
Annual
GSTR-10
Within 3 months of the date of cancellation or order, whichever is later
Penalty, Late Fee and Interest for Late Filing of GST Return
Delayed filing of GST returns attracts interest and late fees as follows:
● Interest is charged at 18% per annum on the taxable amount from the due date of return filing till the date it is paid.
● Late fee applies at the rate of ₹100 per day, each for CGST and SGST (Central Goods and Services Tax and State Goods and Services Tax).
● The total late fee chargeable per day is ₹200.
● The maximum late fee chargeable is ₹5,000.
Revised Maximum Late Fee from 2021:
Here is the revised late fee chargeable:
● Nil Central Tax applicable with a maximum cap of ₹250
● For turnover up to ₹1.5 crore, the maximum limit is ₹1,000.
● If the turnover is between ₹1.5 crore and ₹5 crore, the maximum limit of the late fee is ₹2,500.
Documents Required for GST Return Filing
You need the following documents to file GST returns:
● Invoices for B2B and B2C, including information pertaining to the type of invoice, invoice number and date, place of supply, taxable value, IGST, CGST and SGST rates, GST cess (if applicable) and mentions for the reverse charge mechanism
● For B2C invoices over ₹2.5 lakh, details such as invoice date and number, total value, applicable GST rates and tax value, place of supply, and summary of intra-state and inter-state sales are required.
● In the case of export invoices, you need the customer's GSTIN, port code, invoice, shipping bill number and date, taxable value and applicable GST rate.
● Additional details such as the HSN code (harmonised System of Nomenclature), UQC (Unit Quantity Code), description, total quantity, values and applicable GST amount are required.
● Summary of debit and credit notes, amendments made during the concerned tax period, advance receipts, consolidated details of intra-state sales and inter-state sales based on GST rates and e-commerce transactions.
Conclusion
To answer what is GST return, it can be simplified as an official document that entails details of transactions pertaining to inward and outward supplies and applicable GST. Ensure you file the necessary return within the due date in the appropriate process to avoid paying additional interest and late filing fees.
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FAQs
What is a GST return and why is it important?
A GST return is a statement that summarizes a taxpayer’s sales, purchases, and tax liabilities for a given period. It helps the government track GST collection and prevent tax evasion. Filing accurate GST returns ensures compliance, allows you to claim Input Tax Credit (ITC), and avoids penalties for non-filing or late submission.
Who is required to file GST returns in India?
Any business or individual registered under GST with an annual turnover exceeding ₹40 lakh for goods or ₹20 lakh for services must file GST returns. Even if no transactions occur in a period, nil returns must be filed. Special categories like composition scheme dealers, non-resident taxpayers, and e-commerce operators also need to comply.
How can I file my GST return online?
You can file GST returns through the official GST portal at www.gst.gov.in. Log in with your credentials, go to the ‘Returns Dashboard,’ select your filing period, and choose the applicable form (like GSTR-1 or GSTR-3B). Fill in details of sales, purchases, and taxes paid, then verify and submit using EVC or DSC.
What happens if I miss the GST return filing due date?
Missing the GST return due date attracts penalties and interest. A late fee of ₹100 per day under CGST and ₹100 under SGST (₹200 total) applies, up to ₹5,000. Additionally, 18% interest per annum is charged on the outstanding tax amount. Consistent delays can also restrict future filing and block Input Tax Credit claims.
What documents are required for GST return filing?
To file GST returns, you’ll need sales and purchase invoices, debit and credit notes, HSN codes, and tax payment challans. For B2C and B2B transactions, details like invoice date, value, GSTIN, and tax rates are necessary. Keeping these documents organized ensures a smoother filing process and supports your GST compliance record.
Sandipan Mitra is the CEO and co-founder of Pice. He boasts eight years of experience in the B2B and fintech sector. Sandipan's journey includes significant roles at multiple Indian Unicorns Including Product at PayU, and as founding member / VP, Product at Open Financial Technologies.
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