If you are a GST registered dealer, whether you have business transactions or not, it is mandatory for you to file your monthly or quarterly GST returns with the government. So today, let’s learn step-by-step how to file a GST return and what requirements are needed.
If you are running a business and are registered under GST — and if you have not yet registered for GST, you can check out our blog — it is necessary for you to file GST returns on time. The return filing process can be either monthly or quarterly, depending on your turnover and the scheme you have opted for.
Types of GST Returns, Applicability & Filing Due Dates
| GST Return Form | Applicable To | Filing Frequency |
|---|---|---|
| GSTR-1 | Details of outward supplies (sales) | Monthly/Quarterly |
| GSTR-3B | Summary of tax liabilities and payment | Monthly/Quarterly |
| GSTR-4 | Businesses under Composition Scheme | Annually |
| GSTR-5 | Non-Resident (NRI) taxpayers | Monthly |
| GSTR-6 | Input Service Distributors (ISD) | Monthly |
| GSTR-7 | Persons deducting TDS | Monthly |
| GSTR-8 | E-commerce operators | Monthly |
| GSTR-9 | Annual GST Return | Annually |
| GSTR-9C | GST Audit Return (for audited taxpayers) | Annually |
| GSTR-10 | Final return (upon GST registration cancellation) | One-time |
| GSTR-11 | United Nations bodies or embassies (UIN holders) | Monthly |
Monthly and Quarterly GST Return Filing
Monthly GST Return Filing:
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If your annual turnover exceeds ₹5 crore, you are required to file GSTR-1 and GSTR-3B every month.
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GSTR-1: By the 11th of every month.
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GSTR-3B: By the 20th of every month.
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Quarterly GST Return Filing (QRMP Scheme):
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If your annual turnover is less than ₹5 crore, you can opt for the Quarterly Return Filing and Monthly Payment (QRMP) Scheme.
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GSTR-1 (Quarterly): By the 13th of the month following the quarter.
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GSTR-3B (Quarterly): By the 22nd or 24th of the month following the quarter (depending on the state).
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In Monthly filing, both tax payment and return filing are done every month.
In QRMP scheme, tax is paid monthly, but returns are filed quarterly.
Visit the official GST website: www.gst.gov.in
Enter your Username, Password, and the Captcha code to log in.Go to the "Returns Dashboard" and Select Your Return Period
Fill in the GSTR-1 or GSTR-3B Form
4.Submit Using Digital Signature Certificate (DSC) or E-Sign
5. Make Payment (If Applicable)
Penalty for Not Filing GST Return on Time
Late Fees:
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GSTR-1/GSTR-3B Delay: ₹50 per day (if no tax is payable, then ₹20 per day).
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Annual Return (GSTR-9) Delay: ₹200 per day (₹100 CGST + ₹100 SGST).
Interest:
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Late Tax Payment: 18% annual interest on delayed tax payment.
If you are registered under GST, it is mandatory to file GSTR-1 and GSTR-3B monthly or quarterly. The QRMP scheme can be beneficial for small businesses. By filing returns on time, you can avoid penalties and interest, and keep your business running smoothly.
Contact: +91-9990-339-067
📢 File your GST returns on time and consult an expert if you have any doubts! 🚀
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