An Overview
A GST Return is a document that registered businesses must file with the Goods and Services Tax (GST) Department of India. It contains details of sales, purchases, tax collected on sales (output tax), and tax paid on purchases (input tax). Filing GST returns is essential to maintain compliance with GST laws and to claim input tax credit.
The frequency and type of GST return depend on the nature of the taxpayer and their turnover.
Types of GST Returns
Benefits of Filing GST Returns
Penalties for Non-Filing
Steps to File GST Return
FAQ's
A GST return is a document containing details of sales, purchases, and taxes filed periodically by registered businesses under GST law.
All registered businesses, including Composition Scheme taxpayers, must file GST returns.
The frequency varies by return type—monthly, quarterly, or annually, depending on the business category.
GSTR-3B is generally due on the 20th of the following month. Other deadlines vary by the type of return.
Non-filing attracts penalties, interest on unpaid tax, and suspension of GSTIN if returns remain overdue for a long time.
