How to file correct GST returns: Dates and forms

How to file correct GST returns: Dates and forms

Goods and Services Tax (GST) combines various indirect taxes into one taxation system, which on the one hand simplifies Indian taxes. On the other, however, GST introduces a host of new compliance. One example is filing GST returns (GSTR).

Because GST is an indirect tax, in simple terms, filing GSTR means submitting a declaration of required details, such as supplies made, supplies received, GST and non-GST expenses incurred, etc., to the government.

The following tables detail GST filing requirements by various dealers.

  1. Regular dealer

Return formParticularsIntervalDue date
GSTR-1Details of outward supplies of taxable goods and/or servicesMonthly10th of the next month
GSTR-2ADetails of inward supplies. This information will auto-populate based on GSTR-1, filed by the suppliersMonthly11th of the next month
GSTR-2To claim input tax credit (ITC), submit this form with details of the affected inward supplies of taxable goods and/or services. Submit any modifications or additions in Form GSTR-2AMonthly15th of the next month
GSTR-1AModifications in the dealer’s outward supplies made by vendors via Form GSTR-2 will be made available to the dealer
GSTR-3Dealers file this along with tax payment with final details of outward supplies and inward supplies as per aboveMonthly20th of the next month
GSTR-9Annual returnAnnually31 December of next financial year
GSTR-3BProvisional return for the months of July and August. It is a simple return only containing gross figures of inward and outward returnsMonthly25th of the next month

To ease the transition process into GST, the government has proposed the following due dates for first-time applications in the months of August and September.

FormsFor July 2017For August 2017
GSTR-3B25 August

along with tax payment

20 September along with tax payment. There is no buyer-seller reconciliation for July and August
GSTR-1Till 10th Oct.Not yet announced
GSTR-2Till 31st Oct.Not yet announced
GSTR-3Till 10th Nov.Not yet announced

Late fee & penalty

It is mandatory to file returns under GST. Even if a business has no transactions during the month, it will still have to file a nil return. The interest and penalty for late or non-filing of GST returns are as follows:

  1. Interest is 18 percent per annum, calculated by the taxpayer on the amount of outstanding tax during the time period from the day after filing (26/29 August) to the date of payment
  2. The late fee is Rs. 100 per day, to a maximum of Rs. 5,000. This will be calculated by the GST Portal

The government has announced that it will not levy any interest or penalty for the first two months after the GST rollout, i.e. August and September.

  1. Dealer under composition scheme

Composition scheme dealers will enjoy fewer returns and compliance requirements, and pay nominal tax rates. A composition dealer will file only two returns.

Return formParticularsIntervalDue date
GSTR-4Return for compounding taxable personQuarterly18th of the month succeeding the quarter
GSTR-9AAnnual returnAnnually31 December of next financial year
  • Other registered dealers

Return formParticularsIntervalDue date
GSTR-5Return for non-resident foreign taxable personMonthly20th of the next month
GSTR-6Return for input service distributorMonthly13th of the next month
GSTR-7Return for authorities deducting tax at sourceMonthly10th of the next month
GSTR-8Details of supplies affected through ecommerce operator and the amount of tax collectedMonthly10th of the next month
GSTR-10Final returnOnce, when registration is cancelled or surrenderedWithin three months of the date of cancellation or date of cancellation order, whichever is later
GSTR-11Details of inward supplies. To be furnished by a person having UIN and claiming refundMonthly28th of the month following the month for which statement is filed

The government has made the return filing very stringent. Non-compliance or loose compliance will not only attract interest or penalties, but will also affect the GST rating of the dealer, which could then negatively affect the business.

Avalara is an experienced application service provider (ASP) and partner of authorized GST Suvidha Providers (GSPs). To understand how our cloud-based application, Avalara India GST, can help you with GST compliance automation, contact us through

Recent posts
Tax planning for business expansion in the U.S.: Best practices for Indian startups in 2024
U.S. sales and use tax guide for SaaS businesses in India
Market entry playbook: Launching your brand in the U.S. tax landscape