GST Return Filing: Types, Due Dates & Penalties Explained
EaseVyapar Admin
April 27, 2026
Why GST Return Filing Matters
Every GST-registered business must file periodic returns declaring their sales, purchases, Input Tax Credit (ITC) claimed, and tax paid. Non-filing or late filing attracts late fees of ₹50 per day (₹20 per day for nil returns) plus 18% interest per annum on unpaid tax. Persistent non-filing can lead to cancellation of GSTIN.
Types of GST Returns
1. GSTR-1 — Outward Supplies Statement
Details of all sales invoices (B2B and B2C) raised during the period.
- Monthly filers: 11th of the following month
- Quarterly filers (QRMP scheme, turnover ≤ ₹5 crore): 13th of the month after the quarter
2. GSTR-3B — Monthly Summary Return
A self-declaration summary of outward supplies, ITC availed, and tax paid. This is where you actually pay your GST liability.
- Monthly filers (turnover > ₹5 crore): 20th of the following month
- Quarterly filers — Category A states: 22nd of month after quarter
- Quarterly filers — Category B states: 24th of month after quarter
3. GSTR-9 — Annual Return
Annual reconciliation of all monthly/quarterly returns. Mandatory for businesses with turnover above ₹2 crore; optional below.
- Due date: 31st December of the following financial year
4. GSTR-9C — Reconciliation Statement (Audit)
Reconciliation between GSTR-9 and audited financial statements. Applicable to taxpayers with annual aggregate turnover above ₹5 crore.
5. GSTR-4 — Composition Scheme Annual Return
For businesses under the GST Composition Scheme. Filed annually by 30th April.
6. GSTR-7 — TDS Return
Filed by persons required to deduct TDS under GST (government entities, PSUs). Due by 10th of the following month.
Key Due Dates Summary (2024-25)
| Return | Frequency | Due Date |
|---|---|---|
| GSTR-1 | Monthly | 11th of next month |
| GSTR-1 | Quarterly (QRMP) | 13th of month after quarter |
| GSTR-3B | Monthly (>₹5 Cr) | 20th of next month |
| GSTR-3B | Quarterly (QRMP) | 22nd / 24th of month after quarter |
| GSTR-9 | Annual | 31st December |
| GSTR-9C | Annual (>₹5 Cr) | 31st December |
| GSTR-4 | Annual (Composition) | 30th April |
Late Fee Structure
| Return | Non-Nil Return | Nil Return | Maximum Cap |
|---|---|---|---|
| GSTR-1 / GSTR-3B | ₹50/day (₹25 CGST + ₹25 SGST) | ₹20/day (₹10+₹10) | ₹5,000 (small TP: ₹2,000) |
| GSTR-9 | ₹200/day (₹100 CGST + ₹100 SGST) | — | 0.25% of turnover in state |
Interest on Unpaid GST
If tax is not paid by the due date, interest is charged at 18% per annum on the outstanding amount from the due date until actual payment. For wrongful ITC claims, the rate is 24% per annum.
Tips for Hassle-Free GST Compliance
- Reconcile your purchase register with GSTR-2B every month before claiming ITC
- Set calendar reminders for due dates — penalties accumulate fast
- Use QRMP scheme if your annual turnover is under ₹5 crore — it reduces filing frequency significantly
- Always file GSTR-1 before GSTR-3B — your buyers' ITC depends on your GSTR-1
- Engage a GST-qualified CA for quarterly reconciliation to avoid annual return surprises