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🧾 GST Return Filing in India
Every business registered under GST in India must file GST returns as per their applicable frequency—monthly, quarterly, or annually. Though the process may seem complex, with expert support from India Fills, businesses can manage GST compliance smoothly and stress-free. Filing GST returns on time is crucial to avoid penalties and ensure proper tax reporting to the Indian government.
✅ Start your GST Return Filing with India Fills today and stay compliant effortlessly!
💻 Powered by the advanced LEDGERS GST Platform, access real-time business financials and file GST returns from anywhere, anytime.
📘 What is a GST Return?
A GST Return is a comprehensive statement containing all transactions of a registered taxpayer, including sales and purchases. It is used to assess tax liability accurately and must be filed by anyone with a GSTIN.
Key Components of a GST Return:
- Purchases – Goods and services acquired.
- Sales – Goods and services sold.
- Output GST – Tax collected on sales.
- Input Tax Credit – Tax paid on purchases that can be claimed as a credit.
India Fills simplifies GST compliance with advanced software and professional support.
👥 Who Needs to File GST Returns?
Any individual or entity registered under GST must file GST returns. The requirement applies based on the taxpayer’s annual aggregate turnover and registration type (regular or composition scheme). Timely filing avoids penalties and interest charges.
📄 Types of GST Returns
The GST system includes 13 types of returns, each designed for specific taxpayer categories. Here’s an overview:
Return Type | Purpose |
GSTR-1 | Details of outward supplies (sales) |
GSTR-3B | Summary of sales, purchases & tax liabilities |
GSTR-4 | Annual return for Composition Scheme |
GSTR-5 | Filed by non-resident taxpayers |
GSTR-5A | OIDAR service providers |
GSTR-6 | Input Service Distributor return |
GSTR-7 | Return for TDS deduction |
GSTR-8 | Filed by E-commerce operators |
GSTR-9 | Annual return for regular taxpayers |
GSTR-10 | Final return on GST registration cancellation |
GSTR-11 | For entities with Unique Identity Number (UIN) |
CMP-08 | Quarterly return for Composition taxpayers |
ITC-04 | For job work transactions |
🔄 Additional Auto-generated Statements:
- GSTR-2A – Dynamic, real-time inward supplies.
- GSTR-2B – Static ITC summary for a specific period.
📤 GSTR-1 – Outward Supplies Return
Filed by regular taxpayers to declare all sales invoices and adjustments.
Due Dates:
- Monthly: 11th of next month (for turnover > ₹5 crore or non-QRMP)
- Quarterly: 13th of month after the quarter (QRMP scheme)
📥 GSTR-2A & GSTR-2B
- GSTR-2A: Auto-populated with inward supplies reported by vendors.
- GSTR-2B: Static return for ITC reconciliation (introduced in Aug 2020).
📂 Other Returns
- GSTR-3B: Summary return due on the 20th (monthly) or 22nd/24th (QRMP).
- GSTR-4: For Composition Scheme taxpayers, due annually by April 30th.
- GSTR-5/5A: For non-residents and OIDAR service providers.
- GSTR-6 to GSTR-8: For ISDs, TDS deductors, and E-commerce operators.
- GSTR-9/9C: Annual return and audit, due by Dec 31st.
- GSTR-10: Final return on GST cancellation.
- GSTR-11: Filed by entities with UIN.
📅 GST Return Due Dates Summary
Return | Type | Due Date |
GSTR-1 | Regular | 11th (monthly), 13th (quarterly) |
GSTR-3B | Regular | 20th (monthly), 22nd/24th (QRMP) |
GSTR-4 | Composition | 30th April (Annually) |
GSTR-5/5A | Non-resident / OIDAR | 20th of each month |
GSTR-6 | ISD | 13th of each month |
GSTR-7/8 | TDS / E-commerce | 10th of each month |
GSTR-9/9C | Annual Returns | 31st December (following FY) |
⚠️ Penalty for Late GST Return Filing
Avoid unnecessary penalties by filing on time!
- Late Fee: ₹100/day per Act (CGST + SGST = ₹200/day), max ₹5,000.
- Interest: 18% per annum on unpaid tax from the due date.
- Blocked Filing: You cannot file a new return if previous ones are pending.
- Annual Return Penalty: Capped at 0.25% of turnover (state/UT-wise).
🧑💼 How India Fills Helps You with GST Return Filing
India Fills offers end-to-end GST return filing services using expert advisors and cloud-based software.
✅ Why Choose Us?
- 📞 Dedicated GST Advisor: A personal manager helps you every step of the way.
- ⏰ Timely Reminders: Never miss a deadline with proactive alerts.
- 📊 Monthly Status Reports: Know where you stand with GSTR-3B and others.
- 💻 LEDGERS GST Software: Auto-generated, error-free filings with built-in reconciliation.
💼 Features of LEDGERS GST Software
- Customer & Supplier Management
- GST Invoicing & Estimates
- Payment Tracking & Receivables
- Purchase Register & Payables Management
- Automatic GSTR-1 & GSTR-3B Filing
- Input Tax Credit (ITC) Reconciliation
- E-way Bill Management
- ICICI Bank Integration
🚀 File Your GST Returns with Confidence
Avoid late fees and compliance issues by partnering with India Fills. Our team of experts, combined with the power of LEDGERS, ensures accurate and timely GST return filing—so you can focus on growing your business.
📞 Talk to our experts today and file your GST returns the smart way!
