Filing GST returns is an essential part of running a compliant business. Whether you’re a small trader or a growing enterprise, understanding how GST returns work—and when to file them—can save you from unnecessary penalties and help you make the most of input tax credit.
But as tax rules evolve and reporting requirements grow more detailed, it’s easy to get lost in paperwork. That’s where using the right GST tool or GST software can make a real difference.
In this article, we’ll walk through the basics of GST returns: what they are, who’s expected to file, the key return types, and the due dates you shouldn’t miss.
What is a GST Return?
A GST return is a document that businesses file with the tax authorities to report their sales, purchases, output GST (tax collected on sales), and input GST (tax paid on purchases). Based on this data, your final tax liability is calculated.
Once filed, these returns help the government keep track of your tax compliance and allow you to claim input tax credit wherever applicable.
Who Should File GST Returns?
Anyone who is registered under GST is required to file returns. This includes:
- Regular businesses – selling goods or services
- Businesses under the composition scheme
- Input Service Distributors (ISDs)
- Casual taxable persons (those with temporary business setups)
- Non-resident taxable persons
The type and frequency of filing vary based on the category of registration.
For businesses dealing with high invoice volumes or multiple branches, using a GST platform becomes useful—not just for filing, but for keeping everything organised in one place.
Types of GST Returns
Let’s break down the key types of GST returns that businesses usually deal with:
1. GSTR-1
Reports outward supplies (sales). It includes invoice-level details.
- Who files: Regular registered businesses
- Frequency: Monthly or quarterly (if eligible for QRMP)
2. GSTR-3B
A monthly summary return used to declare total sales, input tax credit, and tax payable.
- Who files: All regular taxpayers
- Frequency: Monthly or quarterly (if eligible for QRMP)
3. GSTR-4
Return for composition scheme taxpayers (flat-rate GST filers).
- Who files: Composition dealers
- Frequency: Annually
4. GSTR-5
For non-resident taxable persons.
- Frequency: Monthly
5. GSTR-6
Filed by Input Service Distributors to pass on input tax credit.
- Frequency: Monthly
6. GSTR-7
For taxpayers who deduct TDS under GST.
- Frequency: Monthly
7. GSTR-8
Filed by e-commerce platforms that collect TCS (Tax Collected at Source).
- Frequency: Monthly
8. GSTR-9
Annual return summarising the financial year’s GST data.
- Who files: Regular businesses above a turnover threshold
- Frequency: Annually
9. GSTR-9C
A reconciliation statement filed by businesses whose turnover exceeds ₹5 crore. It includes audited financial statements and reconciliation of GST data.
Due Dates for Filing GST Returns
Here’s a quick overview of the common return due dates:
| Return Type | Due Date |
| GSTR-1 (Monthly) | 11th of the following month |
| GSTR-3B | 20th of the following month |
| GSTR-4 | 30th April (Annually) |
| GSTR-5 | 20th of the following month |
| GSTR-6 | 13th of the following month |
| GSTR-7, 8 | 10th of the following month |
| GSTR-9, 9C | 31st December of the next financial year |
Due dates may vary based on notifications from the government. A modern gst software can help you track these dates, set reminders, and even pre-fill details to reduce your filing time.
Why Use a GST Tool for Filing Returns?
As compliance requirements grow, relying on spreadsheets or manual entries can slow you down. A digital GST tool simplifies the process, especially for businesses that deal with hundreds of invoices every month.
Here’s how a good GST platform helps:
- Auto-import invoices from accounting or billing software
- Matches your purchase data with GSTR-2A or 2B to help claim eligible input tax credit
- Flags mismatches or errors before filing
- Connects directly to the GSTN portal so you can file without switching platforms
- Sends real-time reminders for due dates and status updates
Common Mistakes to Avoid
Even small errors in GST returns can lead to notices or loss of input tax credit. A few common issues include:
- Missing or incorrect GSTIN in invoices
- Not reconciling GSTR-2A/2B with purchase data
- Claiming ITC on ineligible items
- Delayed filing or skipped NIL returns
Using a GST tool helps catch these mistakes early by cross-checking your data in real-time.
Conclusion
Understanding GST returns is not just about ticking a compliance box—it’s about staying in control of your finances. Knowing which returns to file and when, and keeping your data accurate, helps you avoid penalties and ensures smooth cash flow with timely input tax credits.
Whether you’re filing monthly or annually, using the right GST software can turn GST compliance from a chore into a streamlined process. If you haven’t already, consider moving to a reliable GST platform that keeps your filings error-free, up to date, and ready when you are—like OPTOTAX, built to make compliance easier for tax professionals and businesses alike.
