2017-08-15 22:58:20 GST Center English This article on GST discusses the various returns that a business needs to file. It also deals with the importance to adhere to the... GST returns, GSTR 1, GSTR 2, GSTR 3, GSTR 3B Filing of GST returns

Filing of GST returns

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Filing of GST returns

As businesses settle down to the new rules, it is important to understand how to adhere to the necessary compliances. This article focuses on the various returns that a business needs to file under the GST regime. The GST council met on 9th Sep 2017 and acknowledged the hardships faced by all the businesses in filing GSTR 1 return. Hence the GST council decided to extend the GST return deadline till July.

Here are the new deadlines for July 2017

Return Form Particulars Due Date Applicable for
GSTR 1 for July’17 Details of sales 10th of Oct Regular tax payer
GSTR 2  for July’17 Details of purchases 31st of Oct Regular tax payer
GSTR 3 for July’17 Monthly GST return 10th of Nov Regular tax payer


The council also decided that GSTR 3B, which was initially to be filed during the months of July 2017 and Aug 2017, now can be filed up till the month of Dec’17.

Under GST, businesses have to file the following returns, depending on their business activity:

Return Form Particulars Due Date Applicable for
GSTR 1 Details of sales 10th of every month Regular tax payer
GSTR 2 Details of purchases 15th of every month Regular tax payer
GSTR 3 Monthly GST return 20th of every month Regular tax payer
GSTR 4 Returns for a composite tax payer 18th of the month next to the quarter Composite tax payer
GSTR 5 Returns for non-resident tax payers 20 days after the end of a tax period


Within 7 days after expiry of registration, whichever is earlier

Foreign tax payer
GSTR 6 Returns by input service distributor 13th of next month Input service distributor
GSTR 7 TDS return 10th of next month Tax deductor
GSTR 8 Returns by E-commerce operator 10th of next month Tax deductor
GSTR 9 Annual returns 31st December of next year Regular/Composite tax payer


GSTR 1 will need to have invoice-wise details for a specific month and GSTR 2 will need to have purchase details for a specific month. GSTR 2 will determine how much total input tax credit is available, for any business. Based on GSTR 1 and GSTR 2, businesses will be able to determine the final tax liability for the month.

All the above returns have to be uploaded on a central GST portal. The portal can be accessed on https://www.gst.gov.in/.

The penalty for late filing of GST returns is Rs 100 per day, subject to a maximum of Rs 5,000.

To conclude, compliance and GST filing will now form an integral part of every business. GST requires every business to file detailed sales and purchases, rather than just a summary of total sales/purchase for the month. Also, since it has to be done digitally, businesses will need to adopt technology and software in order to file the returns.


Information may be abridged and therefore incomplete. This document/information does not constitute, and should not be considered a substitute for, legal or financial advice. Each financial situation is different, the advice provided is intended to be general. Please contact your financial or legal advisors for information specific to your situation.

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