GST ReturnFiling GST return under the GST regime is crucial as non-compliance and delay will result in penalties and affect your compliance rating and timely refunds.



1.What is GST Return?

A return is a document containing details of income which a taxpayer is required to file with the tax administrative authorities. This is used by tax authorities to calculate tax liability.
Under GST, a registered dealer has to file GST returns that include:
  • Purchases
  • Sales
  • Output GST (On sales)
  • Input tax credit (GST paid on purchases)

To file GST returns, GST compliant sales and purchase invoices are required. You can generate GST compliant invoices for free on Solutions Mantra BillBook.

2.Who should file GST Returns?

In the GST regime, any regular business has to file three monthly returns and one annual return. This amounts to 37 returns in a year.

The beauty of the system is that one has to manually enter details of one monthly return – GSTR-1. The other two returns – GSTR 2 & 3 will get auto-populated by deriving information from GSTR-1 filed by you and your vendors.

There are separate returns required to be filed by special cases such as composition dealers.

3.What are the types of GST Returns?

Here is a list of all the returns to be filed under the GST Law along with the due dates.

3.1.Any regular business:

As per the CGST Act ( Note : subject to change by Notifications /orders)

Return Form Particulars Interval Due Date
GSTR-1 Details of outward supplies of taxable goods and/or services effected Monthly* 10th of the next month
GSTR-2 Details of inward supplies of taxable goods and/or services effected claiming input tax credit. Monthly* 15th of the next month
GSTR-3 Monthly return on the basis of finalization of details of outward supplies and inward supplies along with the payment of amount of tax. Monthly* 20th of the next month
GSTR-9 Annual Return Annually 31st December of next financial year
GSTR-3B Provisional return for the months of July 2017 to June 2018 Monthly 20th of the next month

3.2.A dealer opting for composition scheme :

A composition dealer will enjoy the benefits of lesser returns & compliance along with payment of taxes at nominal rates. A composition dealer will file only 2 returns:

Return Form Particulars Interval Due Date
GSTR-4 Return for compounding taxable person Quarterly 18th of the month succeeding quarter**
GSTR-9A Annual Return Monthly 31st December of next financial year

3.3. Returns to be filed by specific registered dealers:



Return Form Particulars Interval Due Date
GSTR-5 Return for Non-Resident foreign taxable person Monthly 20th of the next month***
GSTR-6 Return for Input Service Distributor Monthly 13th of the next month***
GSTR-7 Return for authorities deducting tax at source. Monthly 10th of the next month
GSTR-8 Details of supplies effected through e-commerce operator and the amount of tax collected Monthly 10th of the next month
GSTR-10 Final Return Once. When registration is cancelled or surrendered Within three months of the date of cancellation or date of cancellation order, whichever is later.
GSTR-11 Details of inward supplies to be furnished by a person having UIN and claiming refund Monthly 28th of the month following the month for which statement is filed

4. Late Fees for not Filing Return on Time

If GST Returns are not filed within time, you will be liable to pay interest and a late fee.

Interest is 18% per annum. It has to be calculated by the taxpayer on the amount of outstanding tax to be paid. The time period will be from the next day of filing (26th/ 29th Aug) to the date of payment.

Late fee is Rs. 100 per day per Act. So it is 100 under CGST & 100 under SGST. Total will be Rs. 200/day. Maximum is Rs. 5,000. There is no late fee on IGST.

There are prescribed formats for each of the above of the returns. The forms may seem complex and difficult to understand. Do not worry, you can file your returns very easily using Solutions Mantra GST Software.

SIMPLE & TRANSPARENT PRICINGFare price

We are in Solutions Mantra always provide better solutions to our clients due to this we have now more than 350 happy client with us. We have expert team for Legal & Branding Solutions !!

  • BASIC Rs 2899/-

    Completely managed GST registration service until obtaining GSTIN with Expert Support and LEDGERS accounting software. Inclusive of all government fee and taxes.
  • BASIC 2 Rs 3899/-

    One Class 2 Digital and completely managed GST registration service till obtaining GSTIN with Expert Support and LEDGERS accounting software.
  • PREMIUM Rs 4899/-

    15 DAYS GST return filing and completely managed GST registration service till obtaining GSTIN with Expert Support and LEDGERS accounting software.
  • PERFECT Rs 5899/-

    First month GST return filing and completely managed GST registration service till obtaining GSTIN with Expert Support and LEDGERS accounting software.


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