A GST return is a document containing details of all income/sales and/or expenses/purchases that a GST-registered 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)

Who should file GST Returns?

Under the GST regime, regular businesses having more than Rs.5 crore as annual aggregate turnover (and taxpayers who have not opted for the QRMP scheme) have to file two monthly returns and one annual return. This amounts to 25 returns each year.

Taxpayers with a turnover of up to Rs.5 crore have the option to file returns under the QRMP scheme. The number of GSTR filings for QRMP filers is 9 each year, which include 4 GSTR-1 and GSTR-3B returns each and an annual return. Note that QRMP filers have to pay tax on a monthly basis even though they are filing returns quarterly.

There are also separate statements/returns required to be filed in special cases such as composition dealers where the number of GSTR filings is 5 each year (4 statement-cum-challans in CMP-08 and 1 annual return GSTR-4).

How many returns are there under GST?

There are 13 returns under GST. They are the GSTR-1, GSTR-3B, GSTR-4, GSTR-5, GSTR-5A, GSTR-6, GSTR-7, GSTR-8, GSTR-9, GSTR-10, GSTR-11, CMP-08, and ITC-04. However, all returns do not apply to all taxpayers. Taxpayers file returns based on the type of taxpayer/type of registration obtained.

Eligible taxpayers, i.e. with a turnover exceeding Rs.5 crore are also required to also file a self-certified reconciliation statement in Form GSTR-9C.

Besides the GST returns that are required to be filed, there are statements of input tax credit  available to taxpayers, namely GSTR-2A (dynamic) and GSTR-2B (static). There is also an Invoice Furnishing Facility (IFF) available to small taxpayers who are registered under the QRMP scheme to furnish their Business to Business (B2B) sales for the first two months of the quarter. These small taxpayers will still need to pay taxes on a monthly basis using Form PMT-06.

We have explained the various GST returns, along with applicability and due dates in the section below.

Upcoming Due Dates to file GST Returns

The due dates for filing GST returns can be extended by issuing orders or notifications. Here, we have the list of GST return due dates for the FY 2024-25.

Download FY 2024-25 calendar here: GST return filing calendar April 2024 – March 2025

Upcoming due dates for all returns up to September 2024:

For easy access to upcoming GST due dates, here is the GST calendar for all returns up to September 2024:

GSTR-1

Quarterly filing of GSTR-1: 

(Annual turnover up to Rs.5 crore can opt for quarterly filing)

Note: Taxpayers with a turnover of up to Rs.5 crore can opt to furnish their Business to Business (B2B) sales for the first two months of the quarter using an Invoice Furnishing Facility (IFF). The deadline will be the 13th of the following month. However, GSTR-1 will still need to be filed quarterly, but the invoices already declared in the IFF need not be declared again.

Monthly filing of GSTR-1:

(Annual turnover of more than Rs.5 crore must file monthly only)

GSTR-2 and GSTR-3

The filing of these forms is currently suspended.

GSTR-3B

GSTR-3B is a monthly summary return to be filed by all taxpayers except those registered under the composition scheme.

Quarterly filing of GSTR-3B:

(Annual turnover up to Rs.5 crore can opt for quarterly filing)

Monthly filing of GSTR-3B:

(Annual turnover of more than Rs.5 crore must file monthly only)

***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.