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Published on:

March 6, 2025

Alankar Mishra

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Basics of GST

Types of GST Returns: GST Forms and Due Dates 2025

No matter which tax system is in use, companies in India are obligated to file a multitude of returns according to the type of transactions carried out. Because each GST return serves a particular function, it must be uploaded on time to avoid incurring any penalties. Let’s analyze the various types of GST returns along with their frequencies and due dates for the year 2025.

1. GSTR-1: Details of Outward Supplies

Who Needs to File:

Every taxpayer must file GSTR-1 irrespective of being in a composition scheme or not. It captures all outward sales (supply) made in a tax period.

Filing Frequency And Due Dates:

Monthly Filing: Businesses with annual turnovers above ₹5 crores.

Due: By the 11th of the following month.

Quarterly Filing: Businesses having this scheme, or with an annual turnover of up to 5 crore.

Due: By the 13th of the month succeeding the quarter.

Example Due Dates For 2025:

Monthly filers:

Filers for January: Due by the 11th of February 2025

Filers for February: Due by the 11th of March 2025

Filers for March: Due by the 11th of April 2025

Quarterly Filers:

January to March 2025: Due by the 13th of April 2025.

2. GSTR-3B: Summary Return

Who Needs To File:

All registered taxpayers in India, with the exception being the composition taxpayers, are mandated to file GSTR-3B. It is a form issued by the government and it is for filing returns detailing all outward supply and the input tax credit claimed as well as the taxes due from the taxpayer.

Filing Frequency And Due Dates:

Monthly Filing: Businesses whose annual gross revenue exceeds ₹5 crores/ year.

Due Date: 20th of Next Month

Quarterly Filing: Businesses under the QRMP Scheme

Due Date: 22 or 24 of the month after the quarter.

Example Due Dates for 2025:

Monthly Filers:

January 2025: Due 20th February 2025

February 2025: Due 20th March 2025

March 2025: Due 20th April 2025

Quarterly Filers:

January-March 2025

Category X states/UTs: Due 22nd April 2025

Category Y states / UTs: Due 24 April 2025

3. GSTR-4: Annual Return for Composition Taxpayers

Who Needs to File:

Businesses on the composition scheme, where small taxpayers pay GST at a set rate, need to file GSTR-4.

Filing Frequency and Due Date:

Annually: As of the financial year 2024-25.

Due Date: 30th April 2025.

4. GSTR-5: Return for Non-Resident Taxable Persons

Who Needs to File:

GSTR-5 is required to be filed by non-resident taxable persons who are carrying out business transactions in India.

Filing Frequency and Due Date:

Monthly Filing: For every month or a portion of it.

Due Date: 20th of the following month.

5. GSTR-6: Return for Input Service Distributors (ISD)

Who Needs to File:

Filing ISD should submit GSTR-6 returns if the input service distributor (ISD) divides the input tax credit (ITC) among the branches registered under their particular PAN.

Filing Frequency and Due Date:

Monthly Submission: Every month.

Deadline: 13th of the next month.

Example Due Dates for 2025:

January 2025: 13th February 2025 represents the deadline.

February 2025: 13th March 2025 is the deadline.

March 2025: 13th April 2025 is the deadline.

6. GSTR-7: Return for Tax Deductors at Source (TDS)

Who Needs To File:

Those that need to deduct tax at source as per GST like government agencies are obligated to file GSTR-7.

Filing Frequency And Due Dates:

Monthly Filing: Filing efficiency for each month.

Due Date: On or before the 10th of the following month.

7. GSTR-8: Return for E-Commerce Operators

Who Should File:

E-commerce businessmen needing to withhold tax at source shall file GSTR-8.

Filing Frequency and Due Date:

Monthly Return: Each month.

Deadline: 10th day of the following month.

8. GSTR-9: Annual Return for Regular Taxpayers

Who Should File:

Every regular taxpayer apart from those under the composition scheme is required to file GSTR-9 which compiles GST transactions for a specified financial year.

Filing Frequency and Due Date:

Annually:

Due Date: 31st December 2025.

9. GSTR-9C: Reconciliation Statement

Who Should File:

GSTR-9C GSTR reclamation statement is needed from business entities having annual revenue of more than 5 crores which has to be filed by the chartered accountant.

Filing Frequency and Due Date:

Annually:

Due Timeline: The 31st of December 2025.

10. GSTR-10: Final Return for Cancelled GST Registration

Who Should File:

Those who have surrendered or cancelled their GST registration need to file GSTR-10.

Filing Frequency and Due Date:

Single Filing: Accomplished within 3 months of the cancellation of the GST registration.

11. GSTR-11: Return for UIN Holders

Who Can File:

Tax refunds can be claimed by foreign embassies and diplomatic missions with a Unique Identification Number (UIN) by filing GSTR-11.

Filing Frequency and Due Date:

‍Filing Frequency: For each month.

‍Filing Deadline: On or before the 28th of the subsequent month.

Key Takeaways

The categories of GST returns depend on the type of business and its earnings.

To remove the potential of financial penalties, timely submission is vital.

Certain businesses that operate within the QRMP scheme are allowed to file selected returns every quarter.

Concerning the financial year 2024-2025, the annual returns will be due on 31st December 2025. This includes GSTR-9 and GSTR-9C.

Staying on top of GST return filings reduces the risk of incurring penalties and aids with maintaining the smooth operation of a business. As for 2025, never forget to submit GST returns by the deadline to ensure compliance.

Conclusion

To avoid penalties, businesses must prepare and submit their GST returns on time. Familiarity with different types of GST return forms, their filing deadlines, and specific requirements greatly assist businesses in handling their taxation. Adhering to the GST initiatives will simplify business processes and strengthen the financial position of the business; be it a monthly, quarterly or annual filer. To ease the burden that comes with GST filings, businesses must meet the requirements and deadlines along with maintaining accurate records so that they can concentrate on increasing their market share in 2025.

FAQs

1. What are GST returns, and why are they important?

GST returns include a summary of the company’s sales and purchases along with taxes collected or remitted, paid or received. Filing for GST returns guarantees adherence to the business’s tax obligations, hence, it keeps the business safe from penalties.

2. Who is required to file GST returns?

All registered taxpayers – including regular businesses, composition firms, e-commerce, and even non-resident taxable individuals – need to submit a GST return.

3. What is the due date for GSTR-3B in 2025?

For folks who can relate to me, if you're a monthly filer, GSTR-3B is due on the 20th day of every month. For those who are quarterly filers under the QRMP scheme, the due date is the 22nd or 24th of the following month.

4. Can I revise a GST return after filing?

One is unable to amend the GST returns, however, mistakes and neglects can be rectified by filing adjustments with the return for the next month.

‍5. What happens if a business fails to file GST returns on time?

Filing tax returns late leads to a fine of ₹50 for every day (₹25 CGST + ₹25 SGST). Normal taxpayers and taxpayers with nil returns have to pay ₹20 per day (₹10 CGST + ₹10 SGST), along with the fine, and interest on the unpaid tax dues.

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