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GST Returns: Types and Filing Guide

Complete guide to GST returns. Types of returns, due dates, and filing process.

Alok K Acharya & Associates
20 February 2026·Updated 20 February 20261 min read
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GST Returns: Types, Due Dates, and Complete Filing Guide#

Types of GST Returns#

Regular Returns:#

  • GSTR-1: Outward supplies
  • GSTR-3B: Monthly summary
  • GSTR-9: Annual return
  • GSTR-9C: Audit return

Other Returns:#

  • GSTR-4: Composition
  • GSTR-5: NRI
  • GSTR-6: Input service distributor
  • GSTR-7: TDS
  • GSTR-8: TCS
  • GSTR-10: Final return

Due Dates#

ReturnFrequencyDue Date
GSTR-1Monthly11th/13th
GSTR-3BMonthly20th
GSTR-4Quarterly18th
GSTR-9Annual31st Dec

Who Files What?#

Monthly:#

  • Turnover > Rs 5 crore

Quarterly:#

  • Turnover < Rs 5 crore (opt-in)

Composition:#

  • GSTR-4 (quarterly)

Filing Process#

  1. Login to GST portal
  2. Prepare return data
  3. File returns
  4. Pay tax due
  5. Verify status

Consequences of Late Filing#

  • Late fee: Rs 50/day (Rs 25 each)
  • Interest on tax due
  • Cannot file subsequent returns

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Alok K Acharya & Associates

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