File Your GST Returns
File Your GST Returns
GST was implemented on the 1st of July 2017. To do away with various indirect taxes including central excise duty, state duty, central sales tax, etc., the government of India came up with goods and services tax. Entities registered under GST have to file annual or monthly returns based on eligibility and business requirements.
Filing these returns might be difficult for you as GST is a new tax regime in the country. To avoid penalties and make sure your business is compliant with all GST rules and regulations, file your GST Returns timely. Tax Dunia is just a step away to help you out with GST filing.
Who has to File GST Returns?
Entities and individuals dealing in the supply of goods and services have to file regular GST returns to meet legal compliance and liability. Entities registered under the GST Composition scheme are also mandated to file their returns. Even in the cases when no transaction has happened in a definite tax period and annual turnover is nil, filing a GST return is mandatory. Businesses, traders, manufacturers, and e-commerce operators are bound to file GST Returns.
Types of GST Returns
| Return Type | Purpose | Frequency |
| GSTR-1 | Report outward supplies (sales) | Monthly/Quarterly |
| GSTR-2A | Auto-generated details of inward supplies | Monthly |
| GSTR-3B | Summary of outward and inward supplies, ITC claim | Monthly |
| GSTR-9 | Annual return summarizing all transactions | Annually |
| GSTR-9C | Reconciliation statement between GSTR-9 and financials | Annually |
| GSTR-4 | For the composition scheme taxpayers | Quarterly |
| GSTR-6 | For Input Service Distributors (ISDs) | Monthly |
| GSTR-7 | For tax deductors reporting TDS | Monthly |
| GSTR-8 | For e-commerce operators reporting TCS | Monthly |
GST Return Filing Due Date for 2025-26
The businesses who did not opted for the QRMP Scheme under GST and have annual aggregate turnover above Rs 5Crs file it the 11th of the following month while those who have opted for the QRMP scheme and have aggregate annual turnover of up to Rs 5Crs file GSTR 1 on the 13th of the month following the quarter. GSTR 1 is a monthly return for non-QRMP businesses and a quarterly return for QRMP businesses.
GSTR 1 Due Date for 2025-26
Month 2025-26 | Due Date 2025-26 |
April | 11th May |
May | 11th June |
June | 11th July |
July | 11th August |
August | 11th September |
September | 11th October |
October | 11th November |
November | 11th December |
December | 11th January |
January | 11th February |
February | 11th March |
March | 11th April |
GSTR 3B Due Date for 2025-26
Like GSTR 1, GSTR 3B is also a monthly and quarterly return. The businesses no opted for the QRMP Scheme file it by the 20th of the following month, while those that opted for the QRMP file it by the 22nd or 24th, based on different states across India. The due dates for GSTR 3B quarterly payments are the following
Quarter in 2025-26 | Due Date in 2025-26 |
Q1 | 22nd/ 24th July 2025 |
Q2 | 22nd/ 24th October 2025 |
Q3 | 22nd/ 24th January 2026 |
Q4 | 22nd/ 24th April 2026 |
GSTR 4 Due Date for 2025-26
GSTR 4 is an annual return for the composition scheme businesses, and they must file this return annually before the due date to avoid penalties. The GSTR 4 is due by the 30th of April of the financial year. For example, for the Financial year 2025-26, the due date is the 30th of April 2026.
GSTR 9 Due Date
This is an annual return form that every normal registered taxpayer must file. Normal taxpayers including SEZ units and SEZ developers can file this form. Businesses who opts for composition scheme files GSTR 9A not GSTR 9, though who have opted out to composition scheme recently can file GSTR 9. The due date to file GSTR 9 is the 31st of December following the relevant financial year, for example, for FY 2024-25, the due date is 31st of December 2025.
Due Date for GSTR 9C
GSTR 9C is a reconciliation statement form that businesses with an annual aggregate turnover above Rs 5Cr file this form. The due date to file this form is the 31st of December following the Financial Year. For example, for FY 2024-25, the due date is the 31st of December 2025.
Advantages of Filing GST Returns
- Seamless Input Tax Credit: filing timely GST Returns ensures a seamless input tax credit for claimants. It positively affects the cash flow and profitability of the business
- Easy Access to Loans and Funding: when you have filed regular GST Returns, it is a symbol of well managed and compliant business, making access to loans and funding easier
- Avoiding Penalties: late GST Return filing may attract penalties while timely filing ensures compliance and helps in avoiding penalties.
- Maintaining a Good Compliance Rating: timely returns will help in maintaining a good compliance rating for the business and help in establishing a reputation for business attracting more customers or clients.
Disadvantages of Non-Filing GST Returns
- Hefty Late Fee: Non-filing or late filing will attract a hefty late fee or negligence fee. A penalty of up to Rs 10,000 may be imposed.
- An Interest of 18%: interest on late payment of GST is imposed at a rate of 18% per annum. If you miss the due date or avoid filing, there will be an interest payable on each day after the due date.
- Legal Action: in case a business does not file regular returns, the authorities may stricter actions including issuing legal notices to such entities and individuals.
- Difficulty in Transportation of Goods & Services: you may find it difficult to transport goods or services if you have not filed regular returns.
How to File Your GST Returns?
- Go to the official GST portal and click on “services”
- From the drop-down menu, select the financial year and filing period
- Select the appropriate type of return based on your business entity
- Fill up the required form and attach all the documents
- Payout the late fee if applicable and click on “save”
- Submit the page and proceed further to pay taxes
- Click on “check balance” to know the tax for the respective minor heads
- Select the amount of credit from the available balance to clear the liabilities
- Click on “offset liability” and select from the drop-down “file form with DSC” or “file form with EVC” and proceed to make the payment.
The online filing process of GST Returns through the government’s official portal is quite complex and daunting, especially for beginners. It is also time-consuming and you might end up wasting your precious time due to unfamiliarity taxation. TaxDunia will help you secure the necessary documents, bringing operational assistance, and representation. Our team of professionals will handle your case and communicate with the authorities on your behalf. We ensure that all your issues are addressed on a timely basis and will make the filing process smoother and easier. With us, you are surely getting peace of mind and meeting compliances and liabilities.
FAQs
How can I file my GST returns online?
To file your GST returns online, you need to visit the official portal of the GST e-filing and follow the above-specified procedure. As the process is time-consuming and requires a lot of attention, filing GST returns online with the help of an expert is the best option that taxpayers can choose.
What is the last date to file the GST return online?
There are several GST Returns that different types of taxpayers file accordingly. The due date to file the returns differs based on the GSTR. For example, the GSTR 1 due date is the 11th of the following month for normal taxpayers and the 13th of the month following the quarter for QRMP Scheme taxpayers.
- 20th of the following month for GSTR 3B
- 30th of April, following the Financial Year for GSTR 4
- For GSTR 5, 20th of the following month
- 13th of the following month for GSTR 6
- GSTR 7 is filed when TCS is collected, and the due date for it is the 10th of the month before that TCS is collected
- GSTR 8 is for use by e-commerce operators and must be filed by the 10th of the month following
- For GSTR 9, the 31st of December for the financial year. For example, for FY 2024-25, the GSTR 9 due date is the 31st of December 2025
What are the late penalties and interest charges for not filing GST returns?
The maximum late fees that anyone ends up paying for late GSTR filing are Rs 10,000. In normal cases, the late is fixed by the laws, and it cannot go up in normal cases, though exceptions can follow up.
Filing Your GST Return might seem a cumbersome task to you. Being a new tax regime in India, the process of filing GST returns is quite complex, and arranging the required documents and ensuring their factualness and verity is altogether a different issue. Reach out to TaxDunia to help you file GST returns so that you can fully concentrate on your business while a team of professionals takes care of your legal compliances and liabilities.
