Returns under GST (S.37-48 CGST Act) are the mechanism for self-declaration of supplies, tax liability, and ITC claims. The return system operates on a dual-reporting model: outward supply details (GSTR-1) and summary return with tax payment (GSTR-3B). Returns enable auto-population of ITC for recipients and allow the government to reconcile tax collected with tax deposited.
Legal Framework
| Provision | Content |
|---|---|
| S.37 | Furnishing details of outward supplies (GSTR-1) |
| S.38 | Communication of details of inward supplies (auto-generated GSTR-2B) |
| S.39 | Furnishing of returns (GSTR-3B) |
| S.40 | First return (from date of registration to month end) |
| S.44 | Annual return (GSTR-9) |
| S.45 | Final return on cancellation (GSTR-10) |
| S.47 | Late fee for delayed filing |
| S.48 | GST Practitioners |
Key Returns and Due Dates
| Return | Purpose | Frequency | Due Date |
|---|---|---|---|
| GSTR-1 | Details of outward supplies (invoices) | Monthly | 11th of next month |
| GSTR-1 (QRMP) | Quarterly outward supplies (turnover ≤ Rs.5 crore) | Quarterly | 13th of month after quarter |
| GSTR-3B | Summary return + tax payment | Monthly | 20th of next month |
| GSTR-3B (QRMP) | Quarterly summary return | Quarterly | 22nd/24th of month after quarter |
| GSTR-4 | Composition scheme annual return | Annual | 30 April |
| GSTR-5 | Non-resident taxable person | Monthly | 20th of next month |
| GSTR-6 | Input Service Distributor | Monthly | 13th of next month |
| GSTR-7 | TDS return (government deductor) | Monthly | 10th of next month |
| GSTR-8 | TCS return (e-commerce operator) | Monthly | 10th of next month |
| GSTR-9 | Annual return | Annual | 31 December of following FY |
| GSTR-9C | Reconciliation statement (turnover > Rs.5 crore) | Annual | 31 December |
| GSTR-10 | Final return (on cancellation) | Once | Within 3 months of cancellation |
GSTR-1: Outward Supply Details (S.37)
| Content | Detail |
|---|---|
| B2B invoices | Invoice-wise details (GSTIN of recipient, value, tax) |
| B2C large (> Rs.2.5 lakh) | Invoice-wise details (State-wise) |
| B2C small (≤ Rs.2.5 lakh) | Consolidated supply details (rate-wise) |
| Credit/debit notes | Details of amendments to invoices |
| Exports | With/without payment of tax |
| Nil/exempt supplies | Consolidated |
GSTR-3B: Summary Return (S.39)
| Table | Content |
|---|---|
| 3.1 | Outward supplies and tax liability |
| 4 | Eligible ITC |
| 5 | Exempt, nil-rated, non-GST supplies |
| 6 | Payment of tax (through cash + credit ledger) |
Why: The dual-return system (GSTR-1 + GSTR-3B) was adopted because the original single-return concept (GSTR-1, 2, 3) failed technically. GSTR-1 provides invoice-level data for recipient's ITC matching (via GSTR-2B), while GSTR-3B enables tax payment on a self-declared basis.
Late Fee (S.47)
| Default | Fee |
|---|---|
| Late filing of GSTR-3B (with tax liability) | Rs.50 per day (Rs.25 CGST + Rs.25 SGST), max Rs.10,000 |
| Late filing of GSTR-3B (nil return) | Rs.20 per day (Rs.10 + Rs.10), max Rs.10,000 |
| Late filing of GSTR-1 | Rs.50/Rs.20 per day (same structure) |
| Late filing of GSTR-9 (annual) | Rs.200 per day (max 0.25% of turnover in State/UT) |
QRMP Scheme (Quarterly Return Monthly Payment)
| Feature | Detail |
|---|---|
| Eligibility | Aggregate turnover ≤ Rs.5 crore in preceding FY |
| Returns | GSTR-1 quarterly + GSTR-3B quarterly |
| Tax payment | Monthly (by 25th of following month) using PMT-06 challan |
| Invoice Furnishing Facility (IFF) | Optional: upload B2B invoices monthly (for recipient's ITC in GSTR-2B) |
| Benefit | Reduced compliance burden (4 returns instead of 12 per year) |
Recall Check
- What is the due date for filing GSTR-3B?
- What is the purpose of GSTR-1?
- What is the QRMP scheme?
Key Cases
No significant judicial pronouncements on return-filing provisions as they are procedural. Disputes typically involve late fee waivers and technical glitches on the GST portal, resolved through administrative circulars rather than judicial decisions.
Distinctions
| Feature | GSTR-1 | GSTR-3B |
|---|---|---|
| Purpose | Report outward supply details (invoices) | Declare liability and pay tax |
| Due date | 11th of next month | 20th of next month |
| Tax payment | Not required | Required (liability discharged here) |
| Invoice details | Full invoice-wise data | Summary (consolidated) |
| ITC impact | Populates recipient's GSTR-2B | Recipient claims ITC based on GSTR-2B |
| Revision | Amendments in next period GSTR-1 | Not directly revisable (adjust in next period) |
| Section | S.37 | S.39 |
Flashcards
Q: What is the due date for monthly GSTR-1? A: 11th of the month following the tax period.
Q: What is the due date for monthly GSTR-3B? A: 20th of the month following the tax period.
Q: What return must be filed by a composition dealer? A: GSTR-4 (annually, by 30 April of the following year).
Q: What is the QRMP scheme? A: Quarterly Return Monthly Payment: taxpayers with turnover ≤ Rs.5 crore file GSTR-1 and GSTR-3B quarterly but pay tax monthly.
Q: What is the late fee for delayed GSTR-3B filing? A: Rs.50 per day of delay (Rs.25 CGST + Rs.25 SGST), maximum Rs.10,000 per return period.
Q: What is GSTR-9? A: Annual return filed by 31 December of the following financial year, consolidating all monthly/quarterly returns.
Exam Scenario
M/s Delta (monthly turnover Rs.10 lakh, registered in Telangana) files GSTR-3B for the month of October on 15 December (due date was 20 November). Tax liability for October was Rs.50,000. Compute the late fee.
Approach: Delay = 15 December minus 20 November = 25 days. Late fee = Rs.50/day × 25 days = Rs.1,250 (Rs.625 CGST + Rs.625 SGST). Maximum cap is Rs.10,000 per return (not breached here). Additionally, interest under S.50 at 18% per annum applies on the unpaid tax of Rs.50,000 for 25 days = Rs.50,000 × 18% × 25/365 = approx Rs.616. Total additional liability = Rs.1,250 (late fee) + Rs.616 (interest) = Rs.1,866.