GST Return
Filing — All 12
Returns Covered
GSTR-1 to GSTR-11 — CA-assisted GST return filing for every taxpayer type. Regular, Composition, ISD, TDS, TCS, Non-Resident, E-commerce, and more. Accurate, on-time, every month.
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Regular Taxpayer Returns
Monthly / QuarterlyStatement of Outward Supplies
Details of all sales, exports, and debit/credit notes issued to registered & unregistered buyers
- Reports all B2B invoices (with recipient GSTIN), B2C large invoices (above ₹2.5L interstate), exports, nil-rated, exempt, and non-GST supplies
- Debit Notes and Credit Notes issued during the period must also be reported
- Data from GSTR-1 is auto-populated in recipient's GSTR-2B for ITC reconciliation
- HSN summary of goods and services supplied is mandatory for businesses above ₹5 Crore
- Nil GSTR-1 must be filed even if no sales were made during the period
- QRMP (Quarterly Return Monthly Payment) filers file GSTR-1 quarterly but pay tax monthly via PMT-06
Summary Return and Tax Payment
Monthly self-declared summary of outward/inward supplies and net tax payable — primary payment return
- Summary declaration of outward supplies (total taxable value + tax), ITC claimed, and net tax payable
- Tax must be paid before filing GSTR-3B — without payment, filing is incomplete
- ITC from GSTR-2B is auto-populated (but taxpayer must verify before accepting)
- Interest at 18% p.a. applies on delayed tax payment from due date — calculated on gross tax, not net
- Reverse Charge Mechanism (RCM) liability must be declared and paid here
- GSTR-3B cannot be revised — errors must be corrected in subsequent months or via GSTR-1 amendment
Composition Scheme Return
Annual + QuarterlyAnnual Return for Composition Taxpayers
Yearly consolidated return for businesses registered under the Composition Scheme
- Consolidates all 4 quarterly CMP-08 payments made during the year into one annual statement
- Composition taxpayers pay tax quarterly via CMP-08 (18th of month after quarter end)
- GSTR-4 reports: inward supplies (for RCM), outward supplies (B2B and B2C), tax paid, and ITC (if applicable)
- Composition taxpayers cannot claim ITC — but must report inward supplies attracting RCM
- If taxpayer opts out of composition during the year, GSTR-4 is still required for the period under composition
Non-Resident & OIDAR Returns
MonthlyReturn for Non-Resident Taxable Person (NRTP)
Monthly return for foreign businesses temporarily supplying goods/services in India
- Reports details of outward taxable supplies made during the period of Indian presence
- Inward supplies (imports) and advance deposit utilisation must be declared
- Tax paid in advance as deposit while registering is reconciled and refund (if any) claimed here
- NRTP cannot claim ITC — they are not eligible for input tax credit
- Must file GSTR-5 for every month or part of month during which registration was active
Return for OIDAR Service Providers
For foreign digital service companies (Netflix, Spotify, Zoom, etc.) providing Online Information & Database Access / Retrieval services to Indian consumers
- Applicable to foreign businesses providing digital services to non-registered Indian consumers (B2C)
- If Indian recipient is GST registered, recipient pays under Reverse Charge — GSTR-5A not required for those supplies
- Must have a person in India as an authorised representative for GST compliance
- Reports only OIDAR supplies — no inward supplies or ITC claims applicable
- Commonly applicable to: streaming platforms, SaaS companies, online course providers, cloud storage
ISD, TDS & TCS Returns
MonthlyReturn for Input Service Distributor (ISD)
Monthly return by which the head office distributes Input Tax Credit to its branch registrations
- Reports all input service invoices received by the ISD (head office) from vendors
- ITC is distributed to branches based on turnover proportion — not arbitrary allocation
- ISD can only distribute ITC on services — not on goods or capital goods
- Distributed ITC is reflected in recipient branch's GSTR-2B for claiming in GSTR-3B
- Any ITC ineligible under Section 17(5) (blocked credits) cannot be distributed
- GSTR-6 must be filed even in months where no distribution is made (nil return)
Return for TDS Deductors
Monthly return by government departments, PSUs, and notified entities that deduct TDS on GST payments to suppliers
- Mandatory for Central/State Government, local authorities, PSUs, and other notified entities
- TDS must be deducted when making payment (or crediting the account) of a supplier for contract value exceeding ₹2.5 Lakh
- GSTR-7 reports: amount on which TDS deducted, TDS amount, and any amendments/corrections
- TDS Certificate is available for the supplier to download from their GST portal
- Supplier can claim TDS credit in their electronic cash ledger — effectively reduces their GST liability
- Deductor must deposit TDS with government by 10th of the following month
Return for E-commerce Operators (TCS)
Monthly return for e-commerce operators (Amazon, Flipkart, Swiggy, Zomato) reporting TCS collected from sellers
- E-commerce operators must collect TCS from the net value of taxable supplies made by sellers through their platform
- GSTR-8 reports: GSTIN of each registered seller, net taxable supplies facilitated, and TCS collected
- TCS collected is deposited with the government and visible to sellers in their GSTR-2B
- Sellers can claim TCS credit in GSTR-3B to reduce their monthly tax liability
- Net taxable supplies = Total supplies - Returns (cancelled orders/refunds)
- E-commerce operators supplying on their own account must separately file GSTR-1 and GSTR-3B
Annual Returns
AnnualAnnual Return
Consolidated annual summary of all GST returns (GSTR-1 + GSTR-3B) filed during the financial year — mandatory for all regular taxpayers
- Consolidates all monthly GSTR-1 (outward supplies) and GSTR-3B (tax paid) data into one annual return
- Covers: outward supplies (taxable, zero-rated, nil-rated, exempt), ITC availed and reversed, tax paid, refunds claimed, and demands/orders
- Any differences between GSTR-1 and GSTR-3B must be disclosed and explained here
- Optional for taxpayers with aggregate turnover up to ₹2 Crore (but highly recommended)
- Mandatory for turnover above ₹2 Crore — non-filing attracts late fee
- GSTR-9 once filed cannot be revised — accuracy is critical
Reconciliation Statement (Self-Certified Audit)
Annual reconciliation of GSTR-9 figures with audited financial statements — mandatory for taxpayers above ₹5 Crore turnover
- Reconciles the figures in GSTR-9 (GST returns) with the figures in the audited financial statements
- Identifies differences in turnover, ITC, and tax paid between books of accounts and GST returns
- Any unreconciled differences must be explained — can attract audit scrutiny from GST department
- From FY 2020–21 onwards, GSTR-9C is self-certified by the taxpayer — CA/CMA certification removed
- TaxClue prepares GSTR-9C by comparing your audited P&L, Balance Sheet, and GST return data
Special & One-Time Returns
One-time / QuarterlyFinal Return (On GST Cancellation)
One-time return filed after GST registration is cancelled or surrendered — mandatory to close out ITC and stock liability
- Must declare closing stock of inputs, capital goods, and finished goods as on the cancellation date
- ITC availed on closing stock must be reversed — this becomes a tax liability payable to the government
- Tax liability = Higher of ITC on inputs OR 5% of turnover of such goods × number of quarters remaining
- GSTR-10 cannot be filed if all outstanding returns (GSTR-1, GSTR-3B) are not filed first
- Once GSTR-10 is filed and accepted, final cancellation of GSTIN is completed
Return for UIN Holders
Filed by UN bodies, embassies, and notified persons holding a Unique Identity Number (UIN) to claim GST refunds on purchases
- UIN holders are not registered under GST but are issued a Unique Identity Number for refund purposes
- Eligible organisations: UN bodies (UNDP, UNICEF, WHO), foreign embassies, high commissions, and specific notified organisations
- GSTR-11 details inward supplies (purchases made in India on which GST was paid by the supplier)
- Based on GSTR-11, refund of GST paid on such purchases can be claimed from the government
- The supplier of goods/services to UIN holders must report these supplies in their GSTR-1
Late Fee & Penalty Summary — All Returns
| Return | Late Fee / Day | Nil Return | Maximum | Interest on Tax |
|---|---|---|---|---|
| GSTR-1 | ₹50 (₹25+₹25) | ₹20/day | ₹10,000 | — |
| GSTR-3B | ₹50 (₹25+₹25) | ₹20/day | ₹10,000 | 18% p.a. on tax |
| GSTR-4 (Annual) | ₹50/day | ₹20/day | ₹2,000 | 18% on tax |
| GSTR-5 (NRTP) | ₹100/day | ₹100/day | ₹10,000 | 18% on tax |
| GSTR-5A (OIDAR) | ₹200/day | ₹200/day | ₹10,000 | 18% on tax |
| GSTR-6 (ISD) | ₹50/day | ₹50/day | ₹10,000 | — |
| GSTR-7 (TDS) | ₹50/day | ₹50/day | ₹2,000 | 18% on TDS |
| GSTR-8 (TCS) | ₹50/day | ₹50/day | ₹10,000 | 18% on TCS |
| GSTR-9 (Annual) | ₹200/day | ₹200/day | 0.25% of state turnover | — |
| GSTR-9C | ₹200/day | ₹200/day | 0.25% of state turnover | — |
| GSTR-10 (Final) | ₹200/day | N/A | No cap | 18% on liability |
| GSTR-11 (UIN) | ₹200/day | N/A | No cap | — |
Frequently Asked Questions
A regular GST taxpayer must file GSTR-1 (by 11th) and GSTR-3B (by 20th) every month. If enrolled under the QRMP scheme (turnover up to ₹5 Cr), GSTR-1 is filed quarterly (by 13th of month after quarter), but tax is paid monthly via PMT-06. In addition, GSTR-9 (Annual Return) must be filed by 31st December each year. Businesses also need to file GSTR-9C if turnover exceeds ₹5 Crore.
GSTR-9 is optional for taxpayers with aggregate turnover up to ₹2 Crore — but not filing still carries risk if the department later scrutinises your returns. For turnover above ₹2 Crore, GSTR-9 is mandatory. GSTR-9C (reconciliation) is mandatory only for taxpayers above ₹5 Crore. TaxClue recommends filing GSTR-9 even if optional, as it closes your annual compliance and prevents future notices.
Yes — nil returns must be filed even if there were no sales, purchases, or tax liability during the period. Skipping a return because business was inactive still attracts late fees. Nil GSTR-1 and nil GSTR-3B can be filed quickly using SMS on the GST portal (reply "NIL" to the prompt). Late fees for nil returns are reduced — ₹20/day instead of ₹50/day, with a maximum of ₹500 per return.
QRMP (Quarterly Return Monthly Payment) is a scheme for taxpayers with annual turnover up to ₹5 Crore. Under QRMP, you file GSTR-1 and GSTR-3B quarterly (instead of monthly), but still pay tax monthly via the PMT-06 challan by the 25th of each month. It reduces the number of returns from 24/year to 8/year. However, your buyers' GSTR-2B updates are quarterly — which may delay their ITC claims. TaxClue can assess if QRMP suits your business.
TaxClue assigns a dedicated CA to your account. Each month, you share your sales and purchase data (invoices, bank statements, or directly from Tally/software). Our CA reconciles GSTR-2B with your purchase register, prepares GSTR-1 and GSTR-3B, and files them before the due date. You receive a filing confirmation and tax payment summary every month. Annual GSTR-9 and GSTR-9C are prepared as part of the package. You never have to login to the GST portal.
Yes — all pending GST returns can be filed at any time, but late fees accumulate from the due date. The GST Council has periodically announced amnesty schemes that cap or waive late fees for past defaults — TaxClue monitors these and advises clients during amnesty windows. Without amnesty, late fees apply for every day of default, up to the per-return maximum. If you have unfiled returns, contact TaxClue — we assess your liability and file in the most cost-effective sequence.
GST Returns Filed On Time, Every Time
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