GST Returns and Their Formats

Introduction

Filing GST returns is a mandatory compliance requirement for every registered business in India. It involves reporting sales, purchases, tax collected, and tax paid to the government. Understanding GST return types, due dates, and filing procedures is essential to avoid penalties and maximize input tax credit (ITC).

This detailed guide explains all GST returns, their formats, and practical examples to help businesses stay compliant.

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What is a GST Return?

A GST return is a document that taxpayers must file with the government to declare their taxable transactions. It contains details of sales, purchases, tax collected, and input tax credit (ITC) claimed. Businesses must file GST returns monthly, quarterly, or annually, depending on their turnover and category.

For example, a manufacturer selling goods worth ₹10 lakh and collecting 18% GST must report this in GSTR-1 and GSTR-3B while claiming ITC on purchases in GSTR-2B.

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Types of GST Returns and Their Formats

1. GSTR-1 – Return for Outward Supplies

This return is filed by businesses to report sales (outward supplies) made during the tax period. It includes details of invoices issued to registered and unregistered buyers, exports, and debit-credit notes.

For example, if a wholesaler supplies goods worth ₹5 lakh to a retailer and charges 12% GST, they must report this sale in GSTR-1 before the 11th of the following month.

Businesses under the QRMP scheme can file this quarterly, with the due date being the 13th of the month following the quarter.

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2. GSTR-2A and GSTR-2B – ITC Statements

These are auto-generated returns that provide details of inward supplies and ITC available.

GSTR-2A updates dynamically as suppliers upload invoices in GSTR-1.

GSTR-2B is a static monthly statement, showing finalized ITC eligibility.

For example, if a business buys raw materials worth ₹2 lakh from a supplier and the supplier reports it in GSTR-1, it will reflect in GSTR-2A and GSTR-2B for ITC claims.

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3. GSTR-3B – Monthly Tax Payment Summary

This is a self-declared summary return used to pay GST and claim ITC. Businesses must file it by the 20th of the following month or the 22nd/24th for QRMP scheme filers.

For example, if a retailer collects ₹50,000 in GST from sales and has an ITC claim of ₹20,000, they need to pay the net tax of ₹30,000 while filing GSTR-3B.

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4. GSTR-4 – Annual Return for Composition Dealers

Businesses registered under the Composition Scheme must file GSTR-4 annually by 30th April of the next financial year.

For example, a restaurant under the Composition Scheme with an annual turnover of ₹20 lakh must pay 5% GST and report it in GSTR-4.

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5. GSTR-5 – Return for Non-Resident Taxable Persons

Non-resident businesses operating in India must file GSTR-5 by the 20th of the following month or within 7 days after registration expiry. This return includes details of all supplies made and tax paid.

For example, if a foreign company temporarily sells machinery in India for ₹10 lakh, they must file GSTR-5 and pay GST on the sale.

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6. GSTR-6 – Return for Input Service Distributors (ISD)

Companies that distribute ITC among different branches must file GSTR-6 by the 13th of the following month.

For example, if a corporate office receives ₹1 lakh ITC for advertising and distributes it among three branches, it must be reported in GSTR-6.

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7. GSTR-7 – Return for TDS Deductors

Government departments and businesses deducting TDS under GST must file GSTR-7 by the 10th of the following month.

For example, if a government agency pays a contractor ₹5 lakh and deducts 2% GST TDS, they must report and deposit it via GSTR-7.

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8. GSTR-8 – Return for E-Commerce Operators

E-commerce platforms collecting Tax Collected at Source (TCS) must file GSTR-8 by the 10th of the following month.

For example, if Amazon collects ₹10,000 TCS from multiple sellers, it must be reported in GSTR-8.

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9. GSTR-9 – Annual Return for Regular Taxpayers

This is a yearly summary return for businesses with an annual turnover above ₹2 crore, filed by 31st December of the next financial year.

For example, a company with ₹5 crore turnover must consolidate all sales, ITC claims, and tax payments in GSTR-9.

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10. GSTR-9C – Reconciliation & Audit Report

Businesses with a turnover above ₹5 crore must file GSTR-9C along with a CA/CMA certification.

For example, a manufacturer earning ₹8 crore annually must reconcile their financial records with GSTR-9C.

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11. GSTR-10 – Final Return for Cancelled GST Registration

Businesses that cancel their GST registration must file GSTR-10 within 3 months of cancellation.

For example, if a company shuts down in March, it must file GSTR-10 by June.

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12. GSTR-11 – Return for Foreign Embassies & Diplomatic Missions

Foreign embassies with Unique Identification Number (UIN) must file GSTR-11 by the 28th of the following month to claim GST refunds on purchases made in India.

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Late Fees & Penalties for Non-Filing

Failure to file GST returns on time results in late fees and interest charges.

For GSTR-1 & GSTR-3B, late fees are ₹50 per day (₹25 CGST + ₹25 SGST).

For Nil Returns, late fees are ₹20 per day (₹10 CGST + ₹10 SGST).

Interest on unpaid tax is charged at 18% per annum.

For example, if a business delays GSTR-3B for 30 days, they could face a ₹1,500 penalty (₹50 × 30).

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Conclusion

Filing GST returns on time is essential to avoid penalties, claim input tax credit, and maintain compliance. Whether you are a regular taxpayer, composition dealer, or e-commerce operator, understanding the correct return formats ensures smooth tax compliance.

By staying updated with GST laws and using automation tools, businesses can ensure error-free tax filing and maximize tax benefits.