What is a GST return?

A GST return is a compliance document that every GST-registered taxpayer in India must file on the GST portal. It reports details of outward supplies (sales), inward supplies (purchases), input tax credit (ITC) availed, and tax liability paid for a specific period.

Each form under GST has a defined purpose—whether it’s for outward supplies, summary tax payment, TDS/TCS deduction, ITC distribution, or annual consolidation. Filing ensures that transactions are transparent, reconciled, and eligible for ITC claims.

Who Should File GST Return?

The obligation to file GST returns applies to all entities registered under the GST Act, regardless of whether there is business activity in a given period. Even a nil return must be filed to remain compliant. The registration type determines which GST return forms India applies and how frequently they must be filed.

Key categories include:

Regular taxpayers

• Goods suppliers: Registration is required if turnover exceeds ₹40 lakh in normal category states or ₹20 lakh in special category states.
• Service providers: Registration is mandatory if turnover exceeds ₹20 lakh in normal states or ₹10 lakh in special category states.
• Returns: Monthly/Quarterly GSTR-1 (sales) + GSTR-3B (summary).

Composition Scheme taxpayers

• For goods: Allowed turnover up to ₹1.5 crore in normal states and ₹75 lakh in special category states.

• For services or mixed suppliers: Allowed turnover up to ₹50 lakh.

• Returns: CMP-08 (quarterly payment) and GSTR-4 (annual return).

Inter-state suppliers

• Any business involved in supplying goods or services across state borders must register and file returns, irrespective of turnover.

E-commerce operators

• Platforms liable to collect TCS under GST must file GSTR-8.

Input Service Distributors (ISD)

• Entities distributing ITC to their branches must file GSTR-6.

Non-resident taxable persons

• Foreign businesses carrying out taxable activities in India must register and file GSTR-5.

TDS/TCS deductors and collectors

• Government departments, agencies, and notified entities required to deduct/collect GST at source must file GSTR-7 (TDS) or GSTR-8 (TCS).

UIN holders

• Embassies, UN bodies, and other entities with a Unique Identity Number must file GSTR-11 to claim refunds on inward supplies.

In short, anyone registered under GST—whether a large corporation, a small trader, an e-commerce operator, or even a non-resident taxpayer—must file GST returns in the applicable form and frequency.

Types of GST Returns

Below are the principal types of GST returns catering to different categories of taxpayers and transaction types. However, not all returns apply to every registered person. Here’s an overview of the major GST return types:

Notes for taxpayers:

✅ Portal auto-computes due dates in your Returns Dashboard based on your GST profile (monthly/quarterly, composition dealer, etc.). Always check the portal before filing. 

✅ From July 1, 2025, GSTN has blocked filing of returns delayed beyond 3 years from their original due dates. Once blocked, they cannot be filed. 

✅ The GSTR-3B non-editable rule now applies—once filed, revisions are not possible; errors must be adjusted in subsequent periods. 

✅ GSTR-2 and GSTR-3 were never fully implemented and have since been suspended. Their roles are now covered by GSTR-2B (ITC statement) and GSTR-3B (summary return). 

✅ GSTR-9 & 9C: Deadlines are sometimes extended by government notifications. Late fee relaxations and reconciliation rules may also change. Refer to the latest CBIC circular. 

✅ For QRMP scheme, tax is deposited monthly (via PMT-06), and returns are filed quarterly. 

✅ GST return due dates may change through CBIC notifications or vary by state/zone (e.g., staggered 3B deadlines in certain Maharashtra areas). Always verify due dates in your GST dashboard before filing. 

✅ Even nil returns must be filed if you are registered under GST. 

✅ Delayed filing attracts late fees and interest. 

GST Return Filing Process

Filing a GST return involves the following key steps:

• Collect Data

Compile all sales invoices, purchase bills, credit/debit notes, and other transaction records for the return period.

• Reconcile Transactions

Match your books of accounts with auto-populated data (such as GSTR-2B) to verify Input Tax Credit (ITC) eligibility and avoid mismatches.

• Login to GST Portal

Visit the GST Portal and log in with your credentials.

• Select Return Type & Period

Choose the applicable GST return form (e.g., GSTR-1, GSTR-3B, GSTR-4, etc.) and specify the relevant tax period.

• Prepare and Verify Data

Enter or validate details of outward supplies, inward supplies, tax liability, and ITC claims.

For some returns (like GSTR-1 and GSTR-3B), you can also use offline tools or third-party software integrated with GSTN.

• Submit & Pay Tax

Submit the return draft and pay any outstanding liability using available modes (net banking, NEFT/RTGS, or through a credit/debit ledger).

• File the Return

Complete filing by authenticating with a Digital Signature Certificate (DSC) (for companies/LLPs) or Electronic Verification Code (EVC) (for individuals/other entities).

Note: Timely and accurate GST return filing not only ensures compliance and avoids late fees/penalties but also enables businesses to seamlessly claim eligible input tax credits.

Final Word

In conclusion, GST return filing is a core compliance duty for all registered taxpayers in India. Understanding what is GST return, who should file GST return, the types of GST returns, their respective GST return due dates, and the correct GST return forms India ensures businesses remain compliant, avoid penalties, and seamlessly claim input tax credits.

With the latest 2025 reforms—such as the three-year filing deadline and tighter return validations—timely and accurate filing has become even more critical for businesses and professionals alike.