Types of GST Returns and their due dates in 2025

The goods and services tax (GST) return is a crucial compliance document that businesses must file periodically. It enables the government to track tax liability, monitor business transactions, and prevent tax evasion. GST return filing is essential not just for tax compliance but also for ensuring a seamless flow of input tax credit (ITC) across the supply chain.

Each type of GST return serves a specific purpose—some focus on reporting outward supplies, others on purchases, tax deducted at source (TDS), or annual summaries. Businesses must determine their filing frequency (monthly, quarterly, or annually) based on their turnover and category. Read on to know more!

What is a GST return?

A GST return is a financial statement that every registered business must submit to the government, summarising its taxable transactions for a given period. It provides a structured record of sales, purchases, tax collected, and tax paid, helping both businesses and tax authorities maintain transparency in the tax system.

GST returns act as a foundation for tax reconciliation, ensuring that the tax paid by one business aligns with the tax claimed as credit by another. The return data is used to match input tax credits across suppliers and buyers, reducing the chances of fraud and revenue leakage.

The GST return filing process has been digitised, allowing businesses to file returns online, verify tax liabilities, and rectify mismatches efficiently. Regular and accurate filing ensures seamless tax compliance, avoids unnecessary scrutiny, and keeps businesses eligible for benefits like input tax credit and refunds.

Types of GST returns

1. GSTR-1: Outward supplies return

GSTR-1 is a return filed to report details of all outward supplies (sales) of goods and services made during a tax period. It is filed by regular taxpayers, including casual taxable persons. The frequency of filing is monthly or quarterly, depending on the taxpayer's turnover and eligibility for the quarterly return with monthly payment (QRMP) scheme.

The return includes invoice-wise details of outward supplies, supplies made to registered and unregistered persons, export and deemed export details, advances received against future supplies, and any amendments to previous returns. The due date for filing GSTR-1 is the 11th of the following month for monthly filers.

2. GSTR-1A: Form for changes in GSTR-1

This form was introduced in July 2025 and is used to make changes to the details of outward supplies. Henceforth, the auto-populated sales liability in GSTR-3B would be hard locked, and taxpayers would have to use GSTR-1A for making any modifications.

3. GSTR-3B: Summary return

GSTR-3B is a self-declaration summary return used to declare summary details of outward supplies, input tax credit (ITC) claimed, and tax payable. It is filed by all regular taxpayers every month. The return includes a summary of outward supplies, inward supplies liable to reverse charge, eligible ITC, and the tax payable and paid.

The due date for filing GSTR-3B is the 20th of the following month for regular taxpayers with an annual aggregate turnover exceeding rupees 5 crores. However, due date can vary for taxpayers under the QRMP scheme or those with a turnover upto rupees 5 crores, depending on their of registration.

4. GSTR-4: Composition scheme return

GSTR-4 is filed by taxpayers who have opted for the composition scheme under GST. This scheme is designed for small taxpayers with a turnover below a specified limit. The return is filed annually and includes a summary of outward supplies, tax payable under the composition scheme, and payment of tax.

Starting from financial year 2024-25, the due date for filing GSTR-4 is the 30th of June of the following financial year. Earlier, this return was filed quarterly, but it has now been simplified to an annual return.

5. GSTR-5: Return for non-resident taxable persons

GSTR-5 is filed by non-resident taxable persons who are registered under GST and carry out business transactions in India. This return is filed monthly and includes details of outward and inward supplies, import of goods and services, credit or debit notes, and tax payable and paid.

The due date for filing GSTR-5 is the 13th of the next month following the tax period. Non-resident taxpayers must ensure timely filing to avoid penalties.

6. GSTR-6: Input service distributor (ISD) return

GSTR-6 is filed by input service distributors (ISDs) to distribute eligible input tax credit (ITC) to their branches or units. ISDs are entities that receive invoices for services used by multiple branches and distribute the ITC accordingly.

The return is filed monthly and includes details of invoices on which ITC is available, distribution of ITC to recipient units, and amendments to previous returns (if any). The due date for filing GSTR-6 is the 13th of the following month.

7. GSTR-7: TDS return

GSTR-7 is filed by taxpayers who are required to deduct tax deducted at source (TDS) under GST. This return is filed monthly and includes details of TDS deducted, TDS liability payable and paid, and any TDS refund claimed.

The due date for filing GSTR-7 is the 10th of the following month. TDS deductors must ensure accurate reporting to avoid discrepancies in TDS credits for the deductees.

8. GSTR-8: TCS return

GSTR-8 is filed by e-commerce operators who are required to collect tax collected at source (TCS) under GST. This return is filed monthly and includes details of supplies made through the e-commerce platform, TCS collected, and TCS liability payable and paid.

The due date for filing GSTR-8 is the 10th of the following month. E-commerce operators must ensure compliance to avoid penalties and facilitate smooth credit flow to sellers.

9. GSTR-9: Annual return

GSTR-9 is an annual return that consolidates the details of all monthly or quarterly returns filed during the financial year. It is filed by regular taxpayers and includes details of outward and inward supplies, tax payable and paid, ITC availed and reversed, and an HSN-wise summary of goods and services.

The due date for filing GSTR-9 is the 31st of December of the following financial year. This return provides a comprehensive overview of the taxpayer's activities for the year.

10. GSTR-9A: Annual return for composition dealers

GSTR-9A is filed by taxpayers who have opted for the composition scheme. It is an annual return that includes a summary of outward supplies, tax payable under the composition scheme, and payment of tax.

The due date for filing GSTR-9A is the 31st of December of the following financial year. This return is specifically designed for small taxpayers under the composition scheme.

11. GSTR-9C: Reconciliation statement

GSTR-9C is a reconciliation statement that must be filed by taxpayers whose annual turnover exceeds ₹2 crores. While it is applicable for businesses crossing this turnover limit, it becomes mandatory for those with a turnover exceeding ₹5 crores. It is an annual return that reconciles the details in GSTR-9 with the taxpayer's audited financial statements. The return includes a certification by a chartered accountant or cost accountant.

The due date for filing GSTR-9C is the 31st of December of the following financial year.

12. GSTR-10: Final return

GSTR-10 is filed when a taxpayer’s GST registration is cancelled or surrendered. It is a one-time return that includes details of stock held on the date of cancellation and the tax payable on such stock.

The due date for filing GSTR-10 is within 3 months of the date of cancellation or the cancellation order, whichever is later. This return ensures that all tax liabilities are settled before the registration is cancelled.

13. GSTR-11: Inward supplies return

GSTR-11 is filed by persons with a unique identification number (UIN) to claim a refund on inward supplies. UIN holders include foreign embassies, UN bodies, and other similar entities. The return is filed monthly and includes details of inward supplies and the refund claimed.

The due date for filing GSTR-11 is the 28th of the following month. This return facilitates the refund process for eligible entities.

14. CMP-08: Quarterly payment challan for composition dealers

CMP-08 is a quarterly challan filed by composition dealers to pay their tax liability. It is a simplified return for small taxpayers under the composition scheme. The return includes details of tax payable and paid for the quarter.

The due date for filing CMP-08 is the 18th of the month following the quarter. This return ensures the timely payment of taxes by composition dealers.

Who should file GST returns?

• Regular taxpayers must file GSTR-1 (sales details), GSTR-3B (summary return), and GSTR-9 (annual return).
• Composition dealers file GSTR-4, reporting turnover and paying tax at a fixed rate.
• E-commerce operators file GSTR-8 for tax collected at source (TCS).
• TDS/TCS deductors submit GSTR-7 and GSTR-8 for tax deductions.
• Input service distributors (ISD) file GSTR-6 to distribute ITC.
• Non-resident taxpayers file GSTR-5 for reporting transactions.
• Businesses undergoing audit file GSTR-9C for reconciliation.

Due dates for types of GST returns

Late filing of GST returns

Timely filing of GST returns is crucial for businesses to maintain compliance and avoid financial penalties. Delayed submission can lead to interest charges, penalties, and restrictions on input tax credit (ITC) claims, impacting cash flow and overall business operations.

If a taxpayer fails to file returns on time, an interest rate of 18% per annum is charged on the unpaid tax amount. This interest is calculated daily based on the outstanding liability and must be paid before filing the return. Repeated non-compliance can lead to serious consequences, including suspension of GST registration, making it impossible for businesses to operate legally under GST. Additionally, the tax department may issue notices and initiate legal proceedings for prolonged defaults, further increasing the financial burden.

Impact of Late Payment

Businesses that fail to comply may also face restrictions on ITC claims, leading to higher tax liabilities. Non-compliance can negatively impact business credibility, making it difficult to secure government contracts, bank loans, or vendor partnerships.

To prevent these risks, taxpayers should leverage automated GST filing solutions, digital banking services, and timely reminders to ensure seamless compliance and avoid unnecessary financial strain.

Relief Measures

The GST Amnesty Scheme is a relief measure introduced by the government from time to time to help businesses clear their pending GST returns by reducing or waiving late fees and penalties.

This scheme is particularly beneficial for taxpayers who have missed multiple return filings due to financial constraints, lack of awareness, or operational challenges.

Interest and late fees

Interest calculation on late GST payments

• If a taxpayer has an outstanding tax liability, an interest of 18% per annum is charged.
• Interest is calculated from the due date until the payment is made.
• The formula for calculating interest:
  • Interest = (Tax amount × 18% × Number of days delayed)​ / 365
• nterest must be paid before filing the return, as per GST rules.

Late fee for delayed GST returns

Taxpayers filing GSTR-1, GSTR-3B, and GSTR-4 beyond the due date must pay late fees, which are higher for regular returns and lower for nil returns. The late fee is calculated daily from the due date until the return is filed.

Conclusion

Understanding the various types of returns in GST is crucial for businesses to maintain compliance, avoid penalties, and ensure a smooth tax filing process. Regular and timely filing not only helps in availing input tax credit but also prevents unnecessary cash outflows due to late fees or interest charges. With multiple GST return forms applicable to different business categories, managing filings efficiently can sometimes be challenging.

Using digital solutions can simplify the process by ensuring accuracy and timely submissions. For a seamless experience, Axis Bank offers convenient GST payment solutions through the BHIM Axis Pay UPI App, allowing businesses to make secure tax payments directly from their accounts. This digital payment method helps in reducing manual errors, saving time, and ensuring compliance with GST regulations.

Also Read: Tax on Savings Account Interest: Everything You Need to Know

Frequently Asked Questions

How many types of GST returns are there?

There are 11 types of GST returns, each catering to different taxpayer categories, including regular taxpayers, composition dealers, e-commerce operators, TDS/TCS deductors, and non-resident taxpayers. These returns cover outward and inward supplies, tax payments, TDS, annual filings, and final returns for cancelled registrations.

What are HSN and SAC?

HSN (harmonised system of nomenclature) is a globally recognised code used for the classification of goods under GST. SAC (service accounting code) is a similar system for categorising services. Both codes help ensure uniform taxation, easy identification of products/services.

What is the GSTR-7 return?

GSTR-7 is a TDS (tax deducted at source) return filed by businesses required to deduct tax at source under GST regulations. It is applicable to government agencies, departments, and large businesses making specified payments. The deducted tax is then credited to the supplier’s electronic cash ledger for tax adjustments.

Who collects SGST?

SGST (state goods and services tax) is collected by the state government where the transaction takes place. It is levied on intra-state supplies, meaning both the seller and buyer are located within the same state. The revenue generated from SGST goes directly to the respective state’s treasury.

Disclaimer: This article is intended solely for informational purposes. The views expressed in this article are personal. Axis Bank and/or the author shall not be liable for any direct or indirect loss or liability incurred by the reader arising from reliance on the content herein. Readers are advised to consult a qualified financial advisor before making any financial decisions. Axis Bank does not endorse or guarantee the accuracy of any third-party content or links included in this article.

Tax and GST regulations are subject to change. The information in this article is based on applicable laws, rules, notifications, and interpretations in force as on the date of publication and may change due to amendments, judicial decisions, or regulatory updates.