GST Return Filing

All About GST Return Filing

All About GST Return Filing

GST return is a document containing details of income which a taxpayer is required to file with the tax administrative authorities. This is used by tax authorities to calculate tax liability. India being the world’s 3rd largest economy has headed towards the destination based tax-reporting structure. To simplify the process of GST return the GST Council have come up with a solution to record all invoices in one place and collate data for the taxpayer. The processes have been simplified, and many taxes have been removed. The whole nation shall report using the same structure irrespective of where and how you carry your business. Here is an article explaining everything about GST Return filing including the due dates for GSTR including the process for checking status for the same.


GST returns filing is mandatory irrespective of any transaction made or not, as any non-compliance towards the same may lead to disallowance of input tax credit, apart from attracting penalties and interests, etc. Proper filing of information and passing the same in the returns is a mandatory process for smooth flow of credit to the last recipient.


GST returns are designed so that all transactions are in sync with each other and hence no transaction is left unattended between the buyer and the seller. All the data is stored in GSTN, which can be accessed by the users/taxpayers at any point of time online. While filing GST returns the registered dealer should include the details of Purchase, sales, output GST (on sales), and Input tax credit (GST paid on purchases)

Who should file GSTR?

In the GST regime, any regular business who has obtained the GST registration has to file two monthly returns and one annual return. There is a clear system that one has to manually enter details of one monthly return – GSTR-1. The other returns GSTR 3B will get auto-populated by deriving information from GSTR-1 filed by you and your vendors.

What are the due dates for GST Return?

Here is a list of all the returns to be filed as prescribed under the GST Law along with the GST Return filing due dates.

Return Form Particulars When to file Monthly/ Quarterly/Yearly Due Date
GSTR-1 Details of outward supplies of taxable goods and/or services affected Monthly 11th* of the next month with effect from October 2018 *Previously, the due date was 10th
GSTR-3B Simple Return in which summary of outward supplies along with Input Tax Credit is declared and payment of tax is affected by taxpayer Monthly 20th of the next month
GSTR-4 Return for a taxpayer registered under the composition levy Quarterly 18th of the month succeeding quarter
GSTR-5 Return for a Non-Resident foreign taxable person Monthly 20th of the next month
GSTR-6 Return for an Input Service Distributor Monthly 13th of the next month
GSTR-7 Return for authorities deducting tax at source. Monthly 10th of the next month
GSTR-8 Details of supplies affected through e-commerce operator and the amount of tax collected Monthly 10th of the next month
GSTR-9 Annual Return for a Normal Taxpayer Annually 31st December of next financial year*
GSTR-9A Annual Return a taxpayer registered under the composition levy anytime during the year Annually 31st December of next financial year*
GSTR-10 Final Return Once, when GST Registration is cancelled or surrendered Within three months of the date of cancellation or date of cancellation order, whichever is later?
GSTR-11 Details of inward supplies to be furnished by a person having UIN and claiming a refund Monthly 28th of the month following the month for which statement is filed

How to check the GST Return Filing Status?

There are different types of GST Return Application status that relies on the action of the taxpayer and they are as following:

  • In case the return is due but it has not yet been filed then it will show the status “TO BE FILED.
  • When the return has been validated but shows the filing status pending then the status would show “SUBMITTED BUT NOT FILLED.
  • In case the return has been filed without any pending status then it shows “FILED-VALID” status.

When the return has been filed but tax is not paid or less/short paid then the status would show “FILED-INVALID.

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Author: vaishali

Vaishali Joshi is a young and dynamic person with a passion for legal services. She is Company Secretary by profession and is working at Ebizfiling India Private Limited as a Compliance Team Leader from the last 3 Years. Her interest in the legal profession allures her to opt for a career with Ebizfiling. She has dealt with more than 4000+ clients with her expert knowledge in Compliance matters.

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