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GST Return Filing





As per Good and Service Tax Act, entity/person having GST registration has to file GST Return in the prescribed form which includes details related to Purchases, Sales, Output GST (on Sales), Input Tax Credit (on Purchases).

Filing of GST Return is mandatory irrespective of business activity or sales or profitability during the return filing period. For large scale businesses estimating turnover more than 1.5 Crore, three monthly GST returns and one annual return has to be filed. This amounts to 37 returns in a year. For Small businesses estimating turnover less than 1.5 Crore in financial year, Quarterly single GST Return filing can be done. This amounts to 5 returns in a year. Periodicity of GST Return depends on the basis of Turnover of the business and the Option Opted by the Assessee as specified by the GST Department from Time to Time.

There are different forms and due dates to submit GST Returns as specified by GST Department.


Consequences of Late filing of GST Return


It is advisable to file Good and Service Tax Return on or before due date and to pay GST on or before due date applicable otherwise interest, late fee applicable as follows :



Interest @ 18% per annum for GST paid after due date.

Interest @ 24% per annum for Excess Input Tax Credit Claimed or Excess Reduction of Output GST.

Interest has to be calculated from the next day on which GST was due.


Interest has to be paid at the time of Filing of GSTR-3B or GSTR-4 as the Case may be.


Late Fee


Late Fees for GSTR-1, GSTR-3B, GSTR-4, GSTR-5, GSTR-5A, GSTR-6  has been reduced to:

Rs.50 per day of delay for Normal Return.

Rs.20 per day of delay for Nil Return.

Maximum Late Fees limit is Rs.5,000 for each respective GST Return.

It is preferable to pay the applicable Late Fee at the time of Filing of GSTR-3B or GSTR-4 as the case may be.




1. Can claim Input Tax Credit of GST paid on Purchases made for the business.

2. GST Returns are mandatory to Claim Refund due from GST Department. Otherwise you will have to forgo the Refund.

3. To avoid late fee and Interest for Non Compliance of GST.

4. Results in Good Market Standing as a Compliant entity.