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Who needs to file GST returns and when?

Who needs to file GST returns and when?

Goods and Services Tax was introduced in an effort to bring all taxes under one uniform structure. In this article, we will throw light on who needs to file GST returns, the process of filing GST returns and the schedule. All registered businesses have to file monthly as well as quarterly and annual returns depending on the nature of business. In simple terms, GST return is a document which contains details of income which is mandatory for all taxpayers to file with the concerned authorities.

This document then serves as the framework which the authorities use to calculate tax liabilities. Under the gamut of GST, a registered deals has to file GST returns which also include

  • Purchases
  • Sales
  • Output GST (On sales)
  • Input tax credit (GST paid on purchases)

Who needs to file GST Returns? As per the mandate of GST, any business has to file two monthly returns and one annual return. In an effort to keep the system simple and easily manageable – one can manually enter the details of one monthly return through GSTR-1 and the other return which is GSTR 3B will be auto populated using the same information filed by you and your vendors.

There are however separate returns which need to be filed by composition dealers. What are the types of GST Returns? Now, since GST covers the entire gamut of economic transactions, there are different kinds of returns that need to be filed. Let’s take a look at them


  1. For regular business:


Return Form Particulars Interval Due Date
GSTR-1 Details of outward supplies of taxable goods and/or services affected from July 2018 to March 2019 ( Taxpayers whose turnover is more than Rs. 1.5 Crores in previous year) Monthly 11th of the next month
GSTR-2 Details of inward supplies of taxable goods and/or services effected claiming input tax credit. Monthly 15th of the next month (Suspended now )
GSTR-3 Monthly return on the basis of finalization of details of outward supplies and inward supplies along with the payment of amount of tax. Monthly 20th of the next month
GSTR-9 Annual Return Annually 31st December of next financial year
GSTR-3B Return for the months of up to March 2019 Monthly 20th of the next month


  1. Composition scheme

Under the composition scheme, a dealer can enjoy the benefits of lesser returns as well as compliances with payment of taxes at nominal rates. Further, a composition dealer is required to file only 2 returns.  

Return Form Particulars Interval Due Date
GSTR-4 Return for compounding taxable person Quarterly 18th of the month succeeding quarter**
GSTR-9A Annual Return Monthly 31st December of next financial year

3. Filing of returns by specific registered dealers

Return Form Particulars Interval Due Date
GSTR-5 Return for Non-Resident foreign taxable person Monthly 20th of the next month***
GSTR-5A Return for Non-resident persons providing OIDAR services Monthly 20th of the next month***
GSTR-6 Return for Input Service Distributor Monthly 13th of the next month***
GSTR-7 Return for authorities deducting tax at source. Monthly 10th of the next month
GSTR-8 Details of supplies effected through e-commerce operator and the amount of tax collected Monthly 10th of the next month
GSTR-10 Final Return Once. When registration is cancelled or surrendered Within three months of the date of cancellation or date of cancellation order, whichever is later.
GSTR-11 Details of inward supplies to be furnished by a person having UIN and claiming refund Monthly 28th of the month following the month for which statement is filed

  At the outset, the GST filing process may seem to be slightly complicated, however the Government has tried its best to ensure that the process is seamless and easy to understand for businesses. If you have queries in respect to GST, GST filing or latest notifications, you can write to us at and we promise to get back to you in 24 hours.


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