For every GSTIN registered, a taxpayer is mandated to file a return against it. This return is called as GST return. In fact, there are 22 types of GST returns prescribed under the GST Rules? Out of them, only 11 are active, 3 suspended, and 8 view-only in nature.
Types of GST Return Form with Due Dates
The GST law has prescribed the following number of returns. And these returns are prescribed with the due date of filing with its provisions laid in CGST Act 2017
S.No |
Form No. |
Title of GST return Form |
1 |
Details of outward supply of goods or services to be filed monthly or quarterly.
|
|
2 |
Monthly return containing details of taxes collected on outward supplies and details of taxes paid on input supplies. (No invoice level details) Note: The return is to be filed even if there is no business activity for any period under tax (Nil return in such cases) |
|
3 |
Return for the composite dealer (Quarterly):
|
|
4 |
GST CMP-08 |
Quarterly self-assessed statement-cum-payment by composition dealers. |
5 |
Goods and Services Tax Return of non-resident taxable person: |
|
6 |
GSTR 5A |
Particulars of supplies of online information and database access or retrieval services by a person located outside India to a non-taxable person in India. |
7 |
GSTR 6 |
Return for input service distributors: |
8 |
GSTR 6A |
Detail of supplies auto drafted from GSTR 1 and GSTR 5 to Input service distributor: |
9 |
GSTR 7 |
Return for tax deducted at source :
|
10 |
GSTR 8 |
Particulars of tax collection at source :
|
11 |
GSTR 9 |
Annual Return :
|
12 |
GSTR 9C |
Return of registered person whose annual turnover exceeds ₹ 2 Crore whose a/c is under audit :
|
13 |
GSTR 11 |
Inward supply of person having Unique Identity Number: |
Late filing of GST Returns
Since the government has mandated return filing under GST, thus you must file a NIL return even if there is no transaction. However, you must keep in mind:
- You cannot file a return if you do not file the previous month/quarter’s return
- Hence, late filing of GST return will have a cascading effect leading to heavy fines and penalty
- The late filing fee of the GSTR-1 is populated in the liability ledger of GSTR-3B filed immediately after such delay.
Interest and Late fee to be paid
- Interest is 18% per annum. It has to be calculated by the taxpayer on the amount of outstanding tax to be paid. It shall be calculated on the net tax liability identified in the ledger at the time of payment. The time period will be from the next day of filing due date till the actual date of payment
- As per the CGST Act, the late fee is Rs.100 per day per Act. So it is Rs.100 under CGST & Rs.100 under SGST. The total shall be Rs.200/day. However, there is a maximum levy of Rs. 5,000. There is no late fee separately prescribed under the IGST Act. Also, for GSTR-1 and GSTR-3B, the total late fee was reduced to Rs. 50 /day (Rs.20 /day for Nil filing)
- To learn more about late fees charged across the GST Return periods, read our article on late fees under GST.
Read More on GST Returns
GST Returns, New GST Returns & Forms, Sahaj GST Returns, Sugam GST Returns, GSTR 1, GSTR 2, GSTR 3B, GSTR 4, GSTR 5, GSTR 5A, GSTR 6, GSTR 7, GSTR 8, GSTR 9, GSTR 10, GSTR 11
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