{"id":1141,"date":"2019-11-14T11:09:49","date_gmt":"2019-11-14T11:09:49","guid":{"rendered":"https:\/\/corpbiz.io\/learning\/?p=1141"},"modified":"2025-02-15T16:26:48","modified_gmt":"2025-02-15T10:56:48","slug":"file-gst-returns-online-in-india-applicability-due-date-penalties","status":"publish","type":"post","link":"https:\/\/corpbiz.io\/learning\/file-gst-returns-online-in-india-applicability-due-date-penalties\/","title":{"rendered":"GST Returns: Applicability, Due Date and Penalties"},"content":{"rendered":"\n<p class=\"has-drop-cap\">GST Returns\nis obligatory compliance for every business registered under the GST regime. It\nis a document that contains the details of the income of the taxpayer, which\nfurther is used by tax authorities to calculate the tax liabilities. Let\u2019s\nlearn more about GST Returns, its applicability and the due dates to file them\nthrough this article. <\/p>\n\n\n\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title ez-toc-toggle\" style=\"cursor:pointer\">Page Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 eztoc-toggle-hide-by-default' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/corpbiz.io\/learning\/file-gst-returns-online-in-india-applicability-due-date-penalties\/#What_is_GST_Returns\" >What is GST Returns?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/corpbiz.io\/learning\/file-gst-returns-online-in-india-applicability-due-date-penalties\/#Who_needs_to_file_GST_Returns\" >Who needs to file GST Returns?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/corpbiz.io\/learning\/file-gst-returns-online-in-india-applicability-due-date-penalties\/#Different_Types_of_GST_Returns_With_Due_Date_for_Filing_Returns\" >Different Types of GST Returns With Due Date for Filing Returns<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/corpbiz.io\/learning\/file-gst-returns-online-in-india-applicability-due-date-penalties\/#Details_Required_To_File_GST_Return\" >Details Required To File GST Return<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/corpbiz.io\/learning\/file-gst-returns-online-in-india-applicability-due-date-penalties\/#Penalty_for_late_filing_of_GST_Return\" >Penalty for late filing of GST Return<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/corpbiz.io\/learning\/file-gst-returns-online-in-india-applicability-due-date-penalties\/#Takeaway\" >Takeaway<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"What_is_GST_Returns\"><\/span>What is GST Returns?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p><strong>GST return<\/strong>&nbsp;is a document that contains all the details about your sales, purchases,&nbsp;tax&nbsp;collected on sales (output&nbsp;tax), and&nbsp;tax&nbsp;paid on purchases (input&nbsp;tax). Once you file&nbsp;GST returns, you will need to pay the resulting&nbsp;tax&nbsp;liability (money that you owe the government).<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Who_needs_to_file_GST_Returns\"><\/span>Who needs to file GST Returns?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Every business, registered under GST needs to file GST Returns within a prescribed time limit. Additionally, the frequency of filing these returns can be monthly, quarterly or annually. Also, late filing of any of the GST return can lead to unnecessary penalty and additional <strong>compliances<\/strong><sup><a href=\"https:\/\/en.wikipedia.org\/wiki\/Regulatory_compliance\">[1]<\/a><\/sup>. <\/p>\n\n\n\n<p>Furthermore,\nas per the GST regime, a business generally needs to file two monthly returns, one\nannual return and a total of 26 returns in one year.&nbsp; <\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Different_Types_of_GST_Returns_With_Due_Date_for_Filing_Returns\"><\/span>Different Types of GST Returns With Due Date for Filing Returns<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>The given\nbelow list provides you with the details about the types of GST Returns, the\ndue date to file them and the purpose of filing the return;<\/p>\n\n\n\n<div class=\"table-responsive\">\n<table class=\"table table-bordered\"><tbody><tr><td>\n  <strong>Sr. no. <\/strong>\n  <\/td><td>         <strong>Type <\/strong>   <\/td><td>\n  <strong>Purpose\/Remarks<\/strong>\n  <\/td><td>\n  <strong>Frequency<\/strong>\n  <\/td><td>\n  <strong>Due Date<\/strong>\n  <\/td><\/tr><tr><td>\n  1.\n  <\/td><td>\n  GSTR 1\n  <\/td><td>\n  <strong>Filed by<\/strong>&#8211;\n  All taxpayers\n  <strong>Information Furnished<\/strong>&#8211; Outward supplies of goods and services within the applicable\n  tax period\n  &nbsp;\n  <\/td><td>\n  Turnover&lt;\n  Rs. 1.5 crore- Quarterly\n  Turnover&gt;\n  Rs. 1.5 crore-Monthly\n  <\/td><td>\n  11<sup>th<\/sup>\n  of succeeding month\n  <\/td><\/tr><tr><td>\n  2.\n  <\/td><td>\n  GSTR 2\n  (Suspended)\n  <\/td><td>\n  <strong>Information Furnished- <\/strong>Detailsof inward\n  supply of goods and services including those under reverse charge basis\n  &nbsp;\n  <\/td><td>\n  Monthly\n  <\/td><td>\n  15<sup>th<\/sup>\n  of next month\n  <\/td><\/tr><tr><td>\n  &nbsp;\n  <\/td><td>\n  GSTR 2A\n  <\/td><td>\n  <strong>Information Furnished- <\/strong>Details of all inward supplies of goods and services\n  <\/td><td>\n  &nbsp;\n  <\/td><td>\n  Between 11<sup>th<\/sup>\n  and 15<sup>th<\/sup> of the month \n  <\/td><\/tr><tr><td>\n  3.\n  <\/td><td>\n  GSTR 3\n  (Suspended)\n  <\/td><td>\n  <strong>Information Furnished- <\/strong>Details provided in GSTR 1&amp; 2\n  &nbsp;\n  <\/td><td>\n  Monthly\n  <\/td><td>\n  20<sup>th<\/sup>\n  of next month\n  <\/td><\/tr><tr><td>\n  4.\n  <\/td><td>\n  GSTR 3B\n  <\/td><td>\n  <strong>Filed by- <\/strong>All\n  regular taxpayers\n  <strong>Information Furnished- <\/strong>Summary of GST liabilities for the applicability of tax period\n  &nbsp;\n  <\/td><td>\n  Quarterly\n  <\/td><td>\n  20<sup>th<\/sup>\n  of next quarter\n  <\/td><\/tr><tr><td>\n  5..\n  <\/td><td>\n  CMP-08\n  <\/td><td>\n  <strong>Purpose-<\/strong>\n  To declare a summary of services liable to reverse charge mechanism\n  &nbsp;\n  <\/td><td>\n  Monthly\n  <\/td><td>\n  18<sup>th<\/sup>\n  of next month\n  <\/td><\/tr><tr><td>\n  6.\n  <\/td><td>\n  GSTR 5\n  <\/td><td>\n  <strong>Filed by- <\/strong>Non-resident\n  taxpayers when they do not want to claim Input Tax Credit (ITC)\n  &nbsp;\n  <\/td><td>\n  Monthly\n  <\/td><td>\n  20<sup>th<\/sup>\n  of next month\n  <\/td><\/tr><tr><td>\n  7.\n  <\/td><td>\n  GSTR 5A\n  <\/td><td>\n  <strong>Filed by- <\/strong>Service\n  provider, providing Online Information and Database Access or Retrieval\n  (OIDAR) outside India for their services to unregistered people in India\n  &nbsp;\n  <\/td><td>\n  Monthly\n  <\/td><td>\n  20<sup>th<\/sup>\n  of next month\n  <\/td><\/tr><tr><td>\n  8.\n  <\/td><td>\n  GSTR 6\n  <\/td><td>\n  <strong>Filed by- <\/strong>Input\n  service Distributors for distribution of ITC\n  &nbsp;\n  <\/td><td>\n  Monthly\n  <\/td><td>\n  13<sup>th<\/sup>\n  of next month\n  <\/td><\/tr><tr><td>\n  9.\n  <\/td><td>\n  GSTR 7\n  <\/td><td>\n  <strong>To declare- <\/strong>TDS\n  liability by the authoritydeducting\n  tax at source\n  &nbsp;\n  <\/td><td>\n  Monthly\n  <\/td><td>\n  10<sup>th<\/sup>\n  of next month\n  <\/td><\/tr><tr><td>\n  10.\n  <\/td><td>\n  GSTR 8\n  <\/td><td>\n  <strong>To declare\u2013 <\/strong>Tax\n  collected at source (TCS) by e-commerce operators\n  &nbsp;\n  <\/td><td>\n  Monthly\n  <\/td><td>\n  10<sup>th<\/sup>\n  of next month\n  <\/td><\/tr><tr><td>\n  11.\n  <\/td><td>\n  GSTR 9\n  <\/td><td>\n  <strong>Filed by- <\/strong>All\n  normal taxpayers\n  <strong>Information Furnished- <\/strong>Declaring details of the purchase, sales, input tax credit,\n  refund claimed, demand created, etc<strong>.<\/strong>\n  &nbsp;\n  <\/td><td>\n  Annually\n  <\/td><td>\n  30<sup>th<\/sup>\n  November 2019 for FY 2017-18\n  &nbsp;\n  <\/td><\/tr><tr><td>\n  12.\n  <\/td><td>\n  GSTR 9A\n  <\/td><td>\n  <strong>Filed by- <\/strong>GST\n  composition scheme taxpayers\n  <strong>Information Furnished- <\/strong>Details of outward supply, inward supply, taxes paid, refund\n  claimed, demand created, input tax credit and reversed due to opting out or\n  opting into the composition scheme\n  <strong>&nbsp;<\/strong>\n  <\/td><td>\n  Annually\n  <\/td><td>\n  30<sup>th<\/sup>\n  November 2019 for FY 2017-18\n  &nbsp;\n  <\/td><\/tr><tr><td>\n  13.\n  <\/td><td>\n  GSTR 10\n  <\/td><td>\n  <strong>Filed by- <\/strong>All\n  taxpayers whose GST Registration has been cancelled\/ surrendered\n  <strong>To file- <\/strong>final\n  GST returns \n  &nbsp;\n  <\/td><td>\n  Once\n  <\/td><td>\n  Three\n  months from the date\/ order of cancellation (whichever is later)\n  <\/td><\/tr><tr><td>\n  14.\n  <\/td><td>\n  GSTR 11\n  <\/td><td>\n  <strong>Filed by<\/strong>&#8211;\n  Unique Identity Number {UIN} holders\n  <strong>Information Furnished<\/strong>&#8211; Supplied\/received goods and services\n  &nbsp;To Claim- GST Refund through RFD-10\n  <\/td><td>\n  Quarterly\n  <\/td><td>\n  28<sup>th<\/sup>\n  of the next month in which refund statement was filed. <strong>Not mandatory<\/strong> for UIN holders who did not get any inward supplies\n  during the quarter\n  <\/td><\/tr><\/tbody><\/table>\n<\/div>\n\n\n\n<p class=\"text-left\"><b>Read our article<\/b>:<mark style=\"background: #fffd03 !important;\"><a href=\"https:\/\/corpbiz.io\/learning\/obtain-gst-registration-in-india\/\">How To Obtain GST Registration in India?<\/a><\/mark><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Details_Required_To_File_GST_Return\"><\/span>Details Required To File GST Return<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>The\nfollowing details need to be furnished while filing GST Return;<\/p>\n\n\n\n<ul>\n<li>Details of Expenditure<\/li>\n\n\n\n<li>Total Purchase (Inter-State and Intra-State)<\/li>\n\n\n\n<li>Total Imports<\/li>\n\n\n\n<li>Sales Return<\/li>\n\n\n\n<li>Other purchases and expenditure<\/li>\n<\/ul>\n\n\n\n<p><strong>Details\nof Income<\/strong><\/p>\n\n\n\n<ul>\n<li>Total Sales (Inter-State and Intra-State)<\/li>\n\n\n\n<li>Total exports<\/li>\n\n\n\n<li>Supplies on which no GST is paid<\/li>\n\n\n\n<li>Purchase Returns<\/li>\n\n\n\n<li>Other Income<\/li>\n<\/ul>\n\n\n\n<p><strong>Other\nAmount<\/strong><\/p>\n\n\n\n<ul>\n<li>Audit and Assessment arrears<\/li>\n\n\n\n<li>Refunds<\/li>\n<\/ul>\n\n\n\n<p><strong>Profit\nand Loss Statement<\/strong><\/p>\n\n\n\n<ul>\n<li>Gross Profit<\/li>\n\n\n\n<li>Profit after tax<\/li>\n\n\n\n<li>Net profit<\/li>\n<\/ul>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter\"><img decoding=\"async\" width=\"1024\" height=\"768\" src=\"https:\/\/corpbiz.io\/learning\/wp-content\/uploads\/2019\/11\/GSTR-1-Filling-Process-1024x768.png\" alt=\"GST Return filing Process\" class=\"wp-image-1170\" srcset=\"https:\/\/corpbiz.io\/learning\/wp-content\/uploads\/2019\/11\/GSTR-1-Filling-Process-1024x768.png 1024w, https:\/\/corpbiz.io\/learning\/wp-content\/uploads\/2019\/11\/GSTR-1-Filling-Process-300x225.png 300w, https:\/\/corpbiz.io\/learning\/wp-content\/uploads\/2019\/11\/GSTR-1-Filling-Process-768x576.png 768w, https:\/\/corpbiz.io\/learning\/wp-content\/uploads\/2019\/11\/GSTR-1-Filling-Process.png 1200w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure><\/div>\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Penalty_for_late_filing_of_GST_Return\"><\/span>Penalty for late filing of GST Return<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>In case someone fails to file <strong>GS<\/strong>T Returns within the specified time limit, he\/she becomes liable for a penalty with includes interest rates on the basic amount and a late fee. <\/p>\n\n\n\n<p>Furthermore,\nan interest of 18% p.a on the outstanding amount has to be paid by the\ndefaulting taxpayer. Furthermore, the duration which is considered for payment\nis from the next day of the return filing to the date of the payment of such\ninterest. <\/p>\n\n\n\n<p>Also, a\ntotal fine of Rs. 200 per day, which includes Rs. 100 under CGST and Rs. 100\nunder SGST is imposed in case there is a delay in the submission of the fees. Furthermore,\na maximum fine of Rs. 5000 is imposed on businesses that are registered under\nIGST.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Takeaway\"><\/span>Takeaway<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Every business owner is liable to pay Goods and Services Tax Returns (GST Returns). Also, <strong><a href=\"https:\/\/corpbiz.io\/gst-return-filing\" title=\"GST Return Filing\">GST Return filing<\/a><\/strong> is mandatory for those who have nil returns in the preceding year. Henceforth, every taxpayer becomes liable for a punishment for not filing their GST Return, within a specified period. &nbsp;<\/p>\n\n\n\n<p class=\"text-left\"><b>Read our article<\/b>:<mark style=\"background: #fffd03 !important;\"><a href=\"https:\/\/corpbiz.io\/learning\/impact-of-gst-rate-on-indian-economy\/\" target=\"_blank\" rel=\"noopener noreferrer\">Pragmatic Impact of GST Rate on Indian Economy<\/a><\/mark><\/p>\n","protected":false},"excerpt":{"rendered":"<p>GST Returns is obligatory compliance for every business registered under the GST regime. It is a document that contains the details of the income of the taxpayer, which further is used by tax authorities to calculate the tax liabilities. Let\u2019s learn more about GST Returns, its applicability and the due dates to file them through [&hellip;]<\/p>\n","protected":false},"author":8,"featured_media":1142,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[16,152],"tags":[88,187],"acf":{"service_id":"104"},"authorName":"Tanya Verma","authorImageUrl":"https:\/\/corpbiz.io\/learning\/wp-content\/uploads\/2019\/10\/IMG-20190703-WA0001__01-150x150.jpg","authorDescription":"Tanya is working as writer &amp; editor from past 2 years with experience in covering startup and technology related topics.","postViews":7418,"readingTime":4,"_links":{"self":[{"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/posts\/1141"}],"collection":[{"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/users\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/comments?post=1141"}],"version-history":[{"count":18,"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/posts\/1141\/revisions"}],"predecessor-version":[{"id":68733,"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/posts\/1141\/revisions\/68733"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/media\/1142"}],"wp:attachment":[{"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/media?parent=1141"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/categories?post=1141"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/tags?post=1141"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}