{"id":114205,"date":"2023-05-22T18:07:14","date_gmt":"2023-05-22T12:37:14","guid":{"rendered":"https:\/\/legalwindow.in\/?p=114205"},"modified":"2023-05-22T18:11:52","modified_gmt":"2023-05-22T12:41:52","slug":"gst-returns-due-date-penalties","status":"publish","type":"post","link":"https:\/\/www.legalwindow.in\/blog\/gst-returns-due-date-penalties\/","title":{"rendered":"GST Returns: Applicability, Due Date and Penalties"},"content":{"rendered":"<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-114209 size-full\" title=\"GST Returns: Applicability, Due Date and Penalties\" src=\"https:\/\/legalwindow.in\/wp-content\/uploads\/GST-Returns-Applicability-Due-Date-and-Penalties-1.png\" alt=\"GST Returns: Applicability, Due Date and Penalties\" width=\"1200\" height=\"630\" srcset=\"https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/GST-Returns-Applicability-Due-Date-and-Penalties-1.png 1200w, https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/GST-Returns-Applicability-Due-Date-and-Penalties-1-600x315.png 600w, https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/GST-Returns-Applicability-Due-Date-and-Penalties-1-300x158.png 300w, https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/GST-Returns-Applicability-Due-Date-and-Penalties-1-1024x538.png 1024w, https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/GST-Returns-Applicability-Due-Date-and-Penalties-1-768x403.png 768w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><\/p>\n<p><span style=\"font-weight: 400;\">Goods and Services Tax (GST) is a comprehensive indirect tax levied on the supply of goods and services in India. GST returns are periodic filings that registered businesses are required to submit the tax authorities, providing details of their inward and outward supplies, <\/span><a href=\"https:\/\/legalwindow.in\/changes-in-reporting-of-input-tax-credit\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">input tax credit (ITC)<\/span><\/a><span style=\"font-weight: 400;\"> availed, and tax liability. <\/span><span style=\"font-weight: 400;\">GST Returns is a compulsory compliance for each business registered as per GST regime. It is a document, which is having the information of taxpayer\u2019s income and further will be utilized by tax authorities to calculate the tax liabilities. In this article, we further discuss about the GST Returns Due Date &amp; Penalties, along with its applicability.<\/span><\/p>\n<table style=\"width: 100%;\">\n<tbody>\n<tr>\n<td style=\"border: 1px solid #555;\"><b>Table of Content<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"#brief\">Brief about GST Return<\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"#who\">Who can File GST Return?<\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"#and\">Different types of GST Returns and their Due Dates of Filing Returns<\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"#for\">Penalties for Late Filing of GST Return<\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"#takeaway\">Takeaway<\/a><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 id=\"brief\"><b>Brief about GST Return<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">GST Return is a periodic statement that registered taxpayers require to file with the tax authorities to report their business functions and disclose the information of their inward and outward supplies, involving sales, purchases and taxes collected and paid. GST returns are filed online through the GST portal, which is maintained by the <\/span><span style=\"font-weight: 400;\">Goods and Services Tax Network (GSTN)<\/span><span style=\"font-weight: 400;\"> in India.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">GST returns are an essential part of the GST compliance framework and play a crucial role in determining the taxpayer&#8217;s tax liability, ITC claims, and overall compliance with GST laws. They provide a comprehensive picture of a taxpayer&#8217;s business transactions and enable tax authorities to verify the accuracy of the reported information, assess the tax liability, and prevent tax evasion.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">It&#8217;s important for registered taxpayers to understand their GST return filing obligations, maintain accurate records of their business transactions, and file their GST returns on time to comply with the GST laws and avoid penalties or legal repercussions.<\/span><\/p>\n<h2 id=\"who\"><b>Who can File GST Return?<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">As per the GST laws in India, any business or individual who is registered under GST is required to file GST returns. GST return filing is mandatory for registered taxpayers who engage in the supply of goods or services in India and have a turnover that exceeds the specified threshold limits. The following entities are required to file GST returns:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Regular Taxpayers: Businesses and individuals registered under GST as regular taxpayers, whose annual turnover exceeds the threshold limit of Rs. 40 lakhs (Rs. 10 lakhs for businesses in special category states) are required to file GST returns.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Composition Scheme Taxpayers: Taxpayers registered under the Composition Scheme, which is a simplified scheme for small taxpayers, are required to file quarterly GST returns. The Composition Scheme is applicable to businesses with an annual turnover of up to Rs. 1.5 crores.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Input Service Distributors (ISD): Registered ISDs, who receive invoices for input services and distribute the ITC to their branches or units, are required to file GST returns to report the details of the input services received and distributed.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Non-Resident Taxpayers: Non-resident taxpayers who are registered under GST and supply goods or services in India are required to file GST returns.<\/span><\/li>\n<\/ul>\n<h2 id=\"and\"><b>Different types of GST Returns and their Due Dates of Filing Returns<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">In India, there are various types of <\/span><a href=\"https:\/\/legalwindow.in\/gst-returns\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">GST returns<\/span><\/a><span style=\"font-weight: 400;\"> that taxpayers may be required to file based on their business type, turnover, and registration status. The following are some of the commonly filed GST returns with their due dates for filing:<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td style=\"border: 1px solid #555;\"><b>S. No.<\/b><\/td>\n<td style=\"border: 1px solid #555;\"><b>Type<\/b><\/td>\n<td style=\"border: 1px solid #555;\"><b>Description<\/b><\/td>\n<td style=\"border: 1px solid #555;\"><b>Frequency<\/b><\/td>\n<td style=\"border: 1px solid #555;\"><b>Due Date<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">1.<\/span><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">GSTR-1<\/span><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">GSTR-1 is a monthly or quarterly return that needs to be filed by regular taxpayers to report details of their outward supplies or sales<\/span><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">Monthly<\/span><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">11th of the following month for monthly filers<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">Quarterly (in case business has opted to QRMP scheme)<\/span><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">13th of the month following every quarter<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">2.<\/span><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">GSTR-3B<\/span><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">GSTR-3B is a monthly return that needs to be filed by regular taxpayers to report summary details of their outward supplies, inward supplies, and input tax credit (ITC) claims.<\/span><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">Monthly<\/span><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">20th of the Succeeding month<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">Quarterly<\/span><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">22nd of the month following the quarter<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">3.<\/span><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">CMP-8<\/span><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">It is a quarterly return that needs to be filed by taxpayers registered under the Composition Scheme.<\/span><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">Quarterly<\/span><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">18th of the month succeeding every quarter replaced it.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">4.<\/span><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">GSTR 5<\/span><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">It filed by non-resident taxpayers who are registered under GST and engage in the supply of goods or services in India<\/span><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">Monthly<\/span><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">20th of the following month<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">5.<\/span><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">GSTR-5A<\/span><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">It is generated automatically by the GST portal for non-resident taxpayers who are registered under GST but have not filed their GSTR-5 return for a particular tax period.<\/span><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">Monthly<\/span><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">20th of every month<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">6.<\/span><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">GSTR-6<\/span><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">It is filed by Input Service Distributors (ISD) who are registered under GST and distribute ITC to their branches or units within the same state or across different states in India.<\/span><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">Monthly<\/span><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">13th of the following month<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">7.<\/span><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">GSTR-7<\/span><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">It is filed by taxpayers who are required to deduct tax at source (TDS) under GST.<\/span><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">Monthly<\/span><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">10th of the following month<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">8.<\/span><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">GSTR-8<\/span><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">It is filed by e-commerce operators who are required to collect tax at source (<a href=\"https:\/\/incometaxindia.gov.in\/booklets%20%20pamphlets\/17__tcs__english.pdf\" target=\"_blank\" rel=\"noopener\">TCS<\/a>) under GST<\/span><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">Monthly<\/span><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">10th of the following month<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">9.<\/span><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">GSTR-9<\/span><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">It is filed by regular taxpayers, providing a comprehensive summary of all the transactions and supplies made during a financial year.<\/span><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">Annual<\/span><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">On or before 31st December of the subsequent financial year<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">10.<\/span><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">GSTR-9C<\/span><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">It is a reconciliation statement that needs to be filed by taxpayers whose annual turnover exceeds Rs. 2 crore during a financial year under the Goods and Services Tax (GST) system in India.<\/span><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">Annual<\/span><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">On or before 31st December of the subsequent financial year<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">11.<\/span><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">GSTR-10<\/span><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">It is a return that needs to be filed by taxpayers whose GST registration has been cancelled or surrendered under the Goods and Services Tax (GST) system in India<\/span><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">Only Once<\/span><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">Within 3 months from the date of cancellation<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">12.<\/span><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">GSTR-11<\/span><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">It is a return that needs to be filed by taxpayers who are registered under the Goods and Services Tax (GST) system in India as Input Service Distributors (ISD).<\/span><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">Monthly<\/span><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">by the 28th of the month following the end of the tax period for which the return is being filed.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 id=\"for\"><b>Penalties for Late Filing of GST Return<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Late filing of GST returns can result in penalties and interest charges. The penalties for late filing of GST returns are as follows:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Late Fee:<\/b><span style=\"font-weight: 400;\"> A late fee is applicable for each day of delay in filing GST returns, subject to a maximum cap. The late fee amount varies based on the type of GST return and the number of days of delay. As per the current regulations, the late fee for GSTR-1 and GSTR-3B is Rs. 50 per day (Rs. 25 each for CGST and SGST) for each day of delay, subject to a maximum of Rs. 5,000 per return. For GSTR-4 (Composition Scheme), the late fee is Rs. 50 per day (Rs. 25 each for CGST and SGST) for each day of delay, subject to a maximum of Rs. 2,000 per return.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Interest on Late Payment of Tax<\/b><span style=\"font-weight: 400;\">: If the taxpayer fails to pay the tax liability on time as per the GST return, interest is levied on the outstanding tax amount. The interest rate is currently set at 18% per annum, calculated on a daily basis from the due date of filing the GST return until the date of actual payment.<\/span><\/li>\n<\/ul>\n<h2><a href=\"https:\/\/legalwindow.in\/gst-returns\/\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-110126 size-full\" title=\"GST Returns\" src=\"https:\/\/legalwindow.in\/wp-content\/uploads\/GST-Returns-Starting-from-700-1-1.png\" alt=\"GST Returns\" width=\"1000\" height=\"200\" srcset=\"https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/GST-Returns-Starting-from-700-1-1.png 1000w, https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/GST-Returns-Starting-from-700-1-1-600x120.png 600w, https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/GST-Returns-Starting-from-700-1-1-300x60.png 300w, https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/GST-Returns-Starting-from-700-1-1-768x154.png 768w\" sizes=\"auto, (max-width: 1000px) 100vw, 1000px\" \/><\/a><\/h2>\n<h2 id=\"takeaway\"><b>Takeaway<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">GST Returns are an essential compliance requirement for taxpayers under the GST system in India. The applicability of GST Returns depends on the type of taxpayer, nature of business, and other factors. It is important for taxpayers to understand their GST Return filing obligations, including the due dates for filing different types of GST Returns, to avoid penalties and interest charges for late filing. That we have already discussed above in this article, for further information on the same topic. Then you are free to contact with the professionals of <\/span><a href=\"https:\/\/legalwindow.in\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Legal Window<\/span><\/a><span style=\"font-weight: 400;\">, and they love to solve their all queries.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Goods and Services Tax (GST) is a comprehensive indirect tax levied on the supply of goods and services in India. GST returns are periodic filings that registered businesses&hellip;<\/p>\n","protected":false},"author":4,"featured_media":114210,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[6],"tags":[],"class_list":["post-114205","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gst"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.1 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>GST Returns Due Date &amp; Penalties &#187; Legal Window<\/title>\n<meta name=\"description\" content=\"This article briefly describes the GST Returns Due Date &amp; Penalties, Different types of GST Returns and their Due Dates of Filing Returns.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalwindow.in\/blog\/gst-returns-due-date-penalties\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"GST Returns Due Date &amp; 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