{"id":14405,"date":"2018-09-11T06:32:19","date_gmt":"2018-09-11T06:32:19","guid":{"rendered":"https:\/\/www.legalraasta.com\/blog\/?p=14405"},"modified":"2026-04-07T17:17:30","modified_gmt":"2026-04-07T11:47:30","slug":"basics-gst-returns","status":"publish","type":"post","link":"https:\/\/www.legalraasta.com\/blog\/basics-gst-returns\/","title":{"rendered":"What are GST returns? Understanding Types and Eligibility"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_73 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\" style=\"cursor:inherit\">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 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.legalraasta.com\/blog\/basics-gst-returns\/#GST_and_GST_Returns_Introduction\" title=\"GST and GST Returns: Introduction\">GST and GST Returns: Introduction<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.legalraasta.com\/blog\/basics-gst-returns\/#GST_Return_Types\" title=\"GST Return Types\">GST Return Types<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.legalraasta.com\/blog\/basics-gst-returns\/#_GST_Returns_Late_Fees_and_Interest\" title=\"\u00a0GST Returns Late Fees and Interest\">\u00a0GST Returns Late Fees and Interest<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.legalraasta.com\/blog\/basics-gst-returns\/#FREE_TRIAL_FOR_YOU\" title=\"FREE TRIAL FOR YOU!!\">FREE TRIAL FOR YOU!!<\/a><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: center;\"><span class=\"ez-toc-section\" id=\"GST_and_GST_Returns_Introduction\"><\/span><strong>GST and GST Returns: Introduction<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\">An idea to reform the tax structure in India took birth in the year 2000 with the efforts of an Empowered Committee(EC) under the Late Shri Atal Bihari Vajpayee. It finally came to fruition in the year 2017 with the adoption of the Good and Services Tax(GST) Act, 2017. Since then, GST has been in full operation and order seems to have restored to taxation system in India.\u00a0 GST is basically an indirect tax applicable to the supply of goods and services. It&#8217;s an indirect tax replacing most of the indirect tax. In this way, GST becomes an <strong>indirect tax for the whole country<\/strong>. GST basically aims at removing the cascading effect of taxes. In this article, we are going to look at<a href=\"https:\/\/www.legalraasta.com\/gst-return\/\" target=\"_blank\" rel=\"noopener\"><span style=\"color: #0000ff;\"> GST returns<\/span><\/a>, their types and eligibility criteria. GST return is basically a document in which a taxable entity has to file details of income so authorities can calculate tax liability.<\/p>\n<h2 style=\"text-align: center;\"><span class=\"ez-toc-section\" id=\"GST_Return_Types\"><\/span><strong>GST Return Types<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\">As we mentioned before, GST return(or GSTR) is a document for calculating tax liability based on the income generated from the sale of goods and services.<\/p>\n<p>Here is a list of items you have to file with GST returns.<\/p>\n<ul>\n<li>Sales<\/li>\n<li>Purchases<\/li>\n<li>Output GST(GST on sales)<\/li>\n<li>Input Tax (GST on purchases)<\/li>\n<\/ul>\n<p>If you&#8217;re looking to file GST returns urgently you might consider using <a href=\"https:\/\/www.taxraahi.com\/\" target=\"_blank\" rel=\"noopener\"><span style=\"color: #0000ff;\">TaxRaahi by LegalRaasta<\/span><\/a>, A state-of-the-art easy to use GST software. Look at the bottom for a free trial!<\/p>\n<p>Here, let&#8217;s look at various types of GST returns and how they are applicable and their corresponding due dates as per the CGST(Central Goods and Services Tax) Act.<\/p>\n<div class=\"table-1\">\n<table width=\"100%\">\n<thead>\n<tr>\n<th style=\"width: 20%;\" align=\"left\">Return Form<\/th>\n<th align=\"left\">Particulars<\/th>\n<th align=\"left\">Frequency<\/th>\n<th align=\"left\">Due Date<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td align=\"left\"><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/www.legalraasta.com\/gst\/gstr-1-return\/\" target=\"_blank\" rel=\"noopener\">GSTR 1<\/a><\/span><\/td>\n<td align=\"left\">Outward Supplies of taxable goods and services<\/td>\n<td align=\"left\">Monthly<\/td>\n<td align=\"left\">10th, Next Month<\/td>\n<\/tr>\n<tr>\n<td align=\"left\"><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/www.legalraasta.com\/gst\/gstr-2-return\/\" target=\"_blank\" rel=\"noopener\">GSTR 2<\/a><\/span><\/td>\n<td align=\"left\">Input tax credit claiming taxable goods and services<\/td>\n<td align=\"left\">Monthly<\/td>\n<td align=\"left\">15th, Next Month<\/td>\n<\/tr>\n<tr>\n<td align=\"left\"><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/www.legalraasta.com\/gst\/gstr-3-return\/\" target=\"_blank\" rel=\"noopener\">GSTR 3<\/a><\/span><\/td>\n<td align=\"left\">Monthly return on the basis of final details of outward and inward supplies along with payment of tax amount<\/td>\n<td align=\"left\">Monthly<\/td>\n<td align=\"left\">20th, Next Month<\/td>\n<\/tr>\n<tr>\n<td align=\"left\"><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/www.legalraasta.com\/gst\/form-gstr-3b\/\" target=\"_blank\" rel=\"noopener\">GSTR 3B<\/a><\/span><\/td>\n<td align=\"left\">Simple returns for the time period Jul 2017- Mar 2018<\/td>\n<td align=\"left\">Monthly<\/td>\n<td align=\"left\">20th, Next month<\/td>\n<\/tr>\n<tr>\n<td align=\"left\"><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/www.legalraasta.com\/gst\/gstr-4-return\/\" target=\"_blank\" rel=\"noopener\">GSTR 4<\/a><\/span><\/td>\n<td align=\"left\">Return for compounding taxable person<\/td>\n<td align=\"left\">Quarterly<\/td>\n<td align=\"left\">18th, month after the quarter<\/td>\n<\/tr>\n<tr>\n<td align=\"left\"><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/www.legalraasta.com\/gst\/gstr-5-return\/\" target=\"_blank\" rel=\"noopener\">GSTR 5<\/a><\/span><\/td>\n<td align=\"left\">Returns for Non-Resident foreign taxable person<\/td>\n<td align=\"left\">Monthly<\/td>\n<td align=\"left\">20th, Next Month<\/td>\n<\/tr>\n<tr>\n<td align=\"left\"><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/www.legalraasta.com\/gst\/gstr-6-return\/\" target=\"_blank\" rel=\"noopener\">GSTR 6<\/a><\/span><\/td>\n<td align=\"left\">Returns for Input Service Distributor<\/td>\n<td align=\"left\">Monthly<\/td>\n<td align=\"left\">13th, Next Month<\/td>\n<\/tr>\n<tr>\n<td align=\"left\"><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/www.legalraasta.com\/gst\/gstr-7-return\/\" target=\"_blank\" rel=\"noopener\">GSTR 7<\/a><\/span><\/td>\n<td align=\"left\">Authorities Deducting tax at source<\/td>\n<td align=\"left\">Monthly<\/td>\n<td align=\"left\">10th, Next Month<\/td>\n<\/tr>\n<tr>\n<td align=\"left\"><a href=\"https:\/\/www.legalraasta.com\/gst\/gstr-8-return\/\" target=\"_blank\" rel=\"noopener\"><span style=\"color: #0000ff;\">GSTR 8<\/span><\/a><\/td>\n<td align=\"left\">Supplies details effected through E-commerce operators and tax amount paid<\/td>\n<td align=\"left\">Monthly<\/td>\n<td align=\"left\">10th, Next Month<\/td>\n<\/tr>\n<tr>\n<td align=\"left\"><a href=\"https:\/\/www.legalraasta.com\/gst\/gstr-9\/\" target=\"_blank\" rel=\"noopener\"><span style=\"color: #0000ff;\">GSTR 9<\/span><\/a><\/td>\n<td align=\"left\">Annual Return<\/td>\n<td align=\"left\">Annual<\/td>\n<td align=\"left\">31st December, Next Financial Year<\/td>\n<\/tr>\n<tr>\n<td align=\"left\"><a href=\"https:\/\/www.legalraasta.com\/gst\/gstr9a-due-date-eligibility-format\/\" target=\"_blank\" rel=\"noopener\"><span style=\"color: #0000ff;\">GSTR 9A<\/span><\/a><\/td>\n<td align=\"left\">Annual return for a compounding taxable person<\/td>\n<td align=\"left\">Annual<\/td>\n<td align=\"left\">31st December, next financial year<\/td>\n<\/tr>\n<tr>\n<td align=\"left\"><a href=\"https:\/\/www.legalraasta.com\/gst\/gstr9c-reconciliation-input-tax-credit\/\" target=\"_blank\" rel=\"noopener\"><span style=\"color: #0000ff;\">GSTR 9C<\/span><\/a><\/td>\n<td align=\"left\">Reconciliation of Input Tax Credit and Certification<\/td>\n<td align=\"left\">TBA<\/td>\n<td align=\"left\">TBA<\/td>\n<\/tr>\n<tr>\n<td align=\"left\"><a href=\"https:\/\/www.legalraasta.com\/gst\/gstr10\/\" target=\"_blank\" rel=\"noopener\"><span style=\"color: #0000ff;\">GSTR 10<\/span><\/a><\/td>\n<td align=\"left\">Final Return<\/td>\n<td align=\"left\">Once. Upon cancellation or surrender of registration<\/td>\n<td align=\"left\">No later than 3 months from cancellation or cancellation order whichever is later<\/td>\n<\/tr>\n<tr>\n<td align=\"left\"><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/www.legalraasta.com\/gst\/gstr-11-return\/\" target=\"_blank\" rel=\"noopener\">GSTR 11<\/a><\/span><\/td>\n<td align=\"left\">UIN with inward supplies claiming a refund<\/td>\n<td align=\"left\">Monthly<\/td>\n<td align=\"left\">28th of the month following the month for which statement is filed<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>NOTE: <\/strong>Due dates are subject to change as per notifications issued by the GST Council.<\/p>\n<p><strong>Read: <\/strong><a href=\"https:\/\/www.legalraasta.com\/blog\/gstr1-gstr3b-due-date-extended\/\" target=\"_blank\" rel=\"noopener\"><span style=\"color: #0000ff;\">GSTR 1 and GSTR 3B due date extended for some taxpayers.<\/span><\/a><\/p>\n<h2 style=\"text-align: center;\"><span class=\"ez-toc-section\" id=\"_GST_Returns_Late_Fees_and_Interest\"><\/span><strong>\u00a0GST Returns Late Fees and Interest<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>The GST council has made it mandatory to file GST returns. You also have to file a return even if no transactions took place. Such return is called a nil return.<\/p>\n<ul>\n<li>GST returns cannot be filed if previous months returns \/ due returns have not been filed.<\/li>\n<li>This leads to a cascading effect on the default of filing returns which could result in heavy fines and penalties.<\/li>\n<li>Interest is 18% per annum. A taxpayer has to calculate this amount on the outstanding amount of total tax to be paid<\/li>\n<li>The late fee is Rs 200 per day. Rs 100 under Central GST rules and Rs. 100 under State GST rules.<\/li>\n<li>Late Fee for filing GSTR-1, GSTR-3B, GSTR-4,\u00a0GSTR-5 &amp; GSTR-6 after the due date has been reduced to\u00a0Rs. 50 per day\u00a0of\u00a0delay.<\/li>\n<li>The late fee for filing NIL returns has been reduced to Rs. 20 per day of delay for nil tax liability under the GSTR1, GSTR 3B as well as GSTR 4 &amp; 5.<\/li>\n<\/ul>\n<p>Thus it can be a challenging task to keep up with GST returns, constant changes in laws, due dates among other things. Follow our <a href=\"https:\/\/www.legalraasta.com\/blog\" target=\"_blank\" rel=\"noopener\"><span style=\"color: #0000ff;\">blog<\/span> <\/a>to stay up to date with the latest.<\/p>\n<h2 style=\"text-align: center;\"><span class=\"ez-toc-section\" id=\"FREE_TRIAL_FOR_YOU\"><\/span><strong>FREE TRIAL FOR YOU!!<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/www.legalraasta.com\"><span style=\"color: #0000ff;\">LegalRaasta<\/span><\/a> understands that sometimes dealing with return filing, keeping up with the <a href=\"https:\/\/www.legalraasta.com\/file-roc-compliance-for-private-limited-company\/\" target=\"_blank\" rel=\"noopener\"><span style=\"color: #0000ff;\">ROC compliance<\/span><\/a>s can be tedious. Lucky for you we are among the top service providers in the country for <span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/www.legalraasta.com\/gst-registration\" target=\"_blank\" rel=\"noopener\">GST registration<\/a><\/span>, <a href=\"https:\/\/www.legalraasta.com\/private-limited-company-registration\/\" target=\"_blank\" rel=\"noopener\"><span style=\"color: #0000ff;\">Company registration<\/span><\/a> along with a specialization in<a href=\"https:\/\/www.legalraasta.com\/trademark-registration\/\" target=\"_blank\" rel=\"noopener\"><span style=\"color: #0000ff;\"> Trademark registrations<\/span><\/a>. You can start with a <a href=\"https:\/\/login.taxraahi.com\/account\/gst?action=create\" target=\"_blank\" rel=\"noopener\"><span style=\"color: #0000ff;\">FREE TRIAL<\/span><\/a> of our GST return software, Taxraahi.<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>GST and GST Returns: Introduction An idea to reform the tax structure in India took birth in the year 2000 with the efforts of an Empowered Committee(EC) under the Late Shri Atal Bihari Vajpayee. It finally came to fruition in the year 2017 with the adoption of the Good and Services Tax(GST) Act, 2017. Since then, [&hellip;]<\/p>\n","protected":false},"author":15,"featured_media":14416,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[125],"tags":[62,441,440,443,442],"class_list":["post-14405","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gst","tag-gst","tag-gst-returns","tag-gstr","tag-types-of-gst-return","tag-what-is-gst-return"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>What are GST returns? Types, Eligibility and Filing Dates| LegalRaasta<\/title>\n<meta name=\"description\" content=\"The GST Act has surely brought structure to the taxation system in India. 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