What is Returns Under GST ?

The term GST return can refer to some form or return that taxpayers have to file for each GSTIN registered under the Goods and Services Tax Act. The return contains sales, purchases, tax collected and input tax credit claimed. The returns filed accordingly in time avoid penalties.

How Many Types of Returns Under GST Are There?

The GST system prescribes 22 types of returns under GST, categorized into active, suspended, and view-only returns:

• 11 Active Returns (filed by different taxpayer categories)

• 4 Suspended Returns (previously required but now discontinued)

• 8 View-Only Returns (auto-generated and used for reconciliation)

These returns apply to Types of Returns Under GST, including regular taxpayers, composition scheme taxpayers, e-commerce operators, TDS diductor’s, Input Service Distributors (ISD), and non-resident taxpayers.

Download GST Reports Formats

How to create GSTR-1 and GST-3B in Sleek Bill

GSTR-1 Generation Steps

• 1

  Login in Sleek Bill

• 2

  Click on reports section

• 3

  Then below the Financial Period between select the dates for duration of GSTR1 reports.

• 4

  Click on Export button

GSTR-3B Generation Steps



• 1

  Login in Sleek Bill

• 2

  Click on reports section

• 3

  Click on GSTR-3B

• 4

  Then below the Financial Period between select the dates for duration of GSTR1 reports.

• 5

  Click on Export button

Key Types of Returns Under GST and Their Filing Due Dates

1. GSTR-1: Outward Supplies Report

• Filed by: Regular taxpayers (including casual taxable persons)

• Purpose: Reports details of invoices and debit-credit notes on sales transactions.

• Filing Frequency: Monthly (if turnover > Rs. 5 crore): 11th of every month
  Quarterly (QRMP scheme): 13th of the following month

2. GSTR-2A: Inward Supplies Auto-Generated Report

• Filed by: View-only for buyers (used for ITC claim)

• Purpose: Auto-populated details of inward supplies based on GSTR-1 filed by suppliers.

• Status: Used until August 2020, still referred to for ITC reconciliation.

3. GSTR-2B: Static ITC Statement

• Filed by: View-only for buyers

• Purpose: Provides constant ITC data for each period with action items for reconciliation.

• Available from: August 2020

4. GSTR-3B: Summary Return

• Filed by: Regular taxpayers

• Purpose: Summary of outward supplies, ITC claimed, tax liability, and payments.

• Filing Frequency: ● Monthly (turnover > Rs. 5 crore): 20th of next month
  ● Quarterly (QRMP scheme):
  ● 22nd (Category X states like Maharashtra, Gujarat)
  ● 24th (Category Y states like Uttar Pradesh, Bihar)

5. GSTR-4: Composition Scheme Return

• Filed by: Composition taxpayers

• Purpose: Replaced GSTR-9A for Annual Report from FY 2019-20.

• Filing Due Date: Annually, by 30th April

6. GSTR-5: Non-Resident Taxpayer Return

• Filed by: Non-resident foreign taxpayers

• Purpose:Reports outward and inward supplies, tax liability, and payments.

• Filing Due Date: 20th of each month

7. GSTR-5A: OIDAR Service Provider Return

• Filed by: Online Information and Database Access or Retrieval Services (OIDAR) providers.

• Purpose:Summary return for reporting outward supplies and tax payable.

• Filing Due Date: 20th of each month

8. GSTR-6: Input Service Distributor (ISD) Return

• Filed by: Input Service Distributors

• Purpose: Reports ITC received and distributed among branches.

• Filing Due Date: 13th of each month

9. GSTR-7: TDS Return

• Filed by: Persons required to deduct TDS under GST

• Purpose: Reports TDS deducted, liability, and refunds claimed.

• Filing Due Date: 10th of each month

10. GSTR-8: E-Commerce TCS Return

• Filed by: E-commerce operators collecting Tax Collected at Source (TCS)

• Purpose: Reports details of supplies made through their platform and TCS collected.

• Filing Due Date: 10th of each month

11. GSTR-9: Annual Return

• Filed by: Regular taxpayers (optional for turnover < Rs. 2 crore for FY 2017-20)

• Purpose: To collect all monthly and quarterly returns filed during the financial year.

• Last date of filing: 31st December of next financial year

12. GSTR-9C: Reconciliation Statement

• Filed by: Taxpayers with turnover > Rs. 5 crore

• Purpose: Self-certified reconciliation between books of accounts and GST returns.

• Filing Due Date: 31st December (same as GSTR-9)

13. GSTR-10: Final Return

• Filed by: Taxpayers whose GST registration has been cancelled.

• Purpose: Reports pending tax liabilities.

• Filing Due Date: Within three months from cancellation

14. GSTR-11: UIN Holders’ Refund Return

• Filed by: Foreign embassies, UN bodies, etc. (with Unique Identity Number - UIN)

• Purpose:Claims refund of GST paid on purchases in India.

• Filing Due Date: 28th of the month following the quarter.

Interest and Late Fees for GST Return Filing

Return Type	Late Fee (Per Day)	Maximum Late Fee
GSTR-1, 3B, 4	Rs. 100 (CGST) + Rs. 100 (SGST)	Rs. 5,000 per Act
GSTR-9/9C	0.25% of turnover per Act	No limit
Interest on Late Tax Payment	18% per annum	Based on outstanding tax

Important Notes

• Late filing of GST returns results in cascading penalties and loss of Input Tax Credit (ITC).

• The late fee for GSTR-1 is auto-populated in the liability ledger of the next GSTR-3B.

GST return filing in time would prevent penalties and ensure completion, while having appropriate tax records. Considering the various categories of taxpayers for whom return types exist, the due dates and requirements for returns shall be understood.

Automated GST return filing solutions will make the process much easier and minimize errors. With hassle-free GST return filing and compliance at its core, explore Sleek Bill's GST solutions and get accurate and timely tax filings.