{"id":4950,"date":"2025-05-23T04:00:52","date_gmt":"2025-05-22T22:30:52","guid":{"rendered":"https:\/\/razorpay.com\/learn\/?p=4950"},"modified":"2025-12-29T16:41:48","modified_gmt":"2025-12-29T11:11:48","slug":"types-of-gst-returns","status":"publish","type":"post","link":"https:\/\/razorpay.com\/learn\/types-of-gst-returns\/","title":{"rendered":"Types of GST Returns with Due Dates In 2026"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">A GST return is a document that reports a taxpayer\u2019s sales, purchases, and tax liabilities under the <\/span><a href=\"https:\/\/razorpay.com\/learn\/gst-goods-and-services-tax-guide\/\"><span style=\"font-weight: 400;\">Goods and Services Tax (GST)<\/span><\/a><span style=\"font-weight: 400;\"> system. Filing GST returns is mandatory for all businesses registered under GST, identified by their <\/span><a href=\"https:\/\/razorpay.com\/learn\/what-is-gstin-all-you-know-about-your-15-digits-gstin\/\"><span style=\"font-weight: 400;\">GSTIN<\/span><\/a><span style=\"font-weight: 400;\"> (Goods and Services Tax Identification Number).<\/span><\/p>\n<p><span style=\"font-weight: 400;\">There are 22 types of GST returns, with 11 currently active. The filing requirements vary based on the taxpayer\u2019s category, such as regular taxpayers or composition dealers, and the return type, like GSTR-1 and GSTR-3B.<\/span><\/p>\n<div class=\"styles__MainLayout-sc-aoq1me-1 bweCMD\">\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_80 counter-hierarchy ez-toc-counter ez-toc-transparent ez-toc-container-direction\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/p>\n<label for=\"ez-toc-cssicon-toggle-item-69d1cf178c7cf\" class=\"ez-toc-cssicon-toggle-label\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/label><input type=\"checkbox\"  id=\"ez-toc-cssicon-toggle-item-69d1cf178c7cf\"  aria-label=\"Toggle\" \/><nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/razorpay.com\/learn\/types-of-gst-returns\/#Types-of-GST-Returns-and-Their-Due-Dates-in-2025\" >Types of GST Returns and Their Due Dates in 2025<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/razorpay.com\/learn\/types-of-gst-returns\/#Late-filing-of-GST-Returns\" >Late filing of GST Returns<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/razorpay.com\/learn\/types-of-gst-returns\/#Interest-and-Late-Fees-to-be-Paid\" >Interest and Late Fees to be Paid<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/razorpay.com\/learn\/types-of-gst-returns\/#Frequently-Asked-Questions-FAQs\" >Frequently Asked Questions (FAQs)<\/a><\/li><\/ul><\/nav><\/div>\n<h2 data-start=\"205\" data-end=\"354\"><span class=\"ez-toc-section\" id=\"Types-of-GST-Returns-and-Their-Due-Dates-in-2025\"><\/span><strong data-start=\"205\" data-end=\"257\">Types of GST Returns and Their Due Dates in 2025<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p data-start=\"205\" data-end=\"354\">Below are the different types of GST return forms along with their important filing deadlines.<\/p>\n<h3 data-start=\"361\" data-end=\"408\">1. <strong data-start=\"368\" data-end=\"406\">GSTR-1: Report of Outward Supplies<\/strong><\/h3>\n<p data-start=\"409\" data-end=\"597\">GSTR-1 is filed by registered taxpayers to report all outward supplies of goods or services made during a specific period. It includes details of debit and credit notes related to sales.<\/p>\n<p data-start=\"599\" data-end=\"753\">This return helps in providing transparency and ensures accurate Input Tax Credit (ITC) for buyers. All normal and casual taxpayers must file this return.<\/p>\n<p data-start=\"755\" data-end=\"799\"><strong data-start=\"755\" data-end=\"797\">Filing Frequency and Due Dates (2025):<\/strong><\/p>\n<ul>\n<li data-start=\"802\" data-end=\"907\"><strong data-start=\"802\" data-end=\"825\">11th of every month<\/strong>: For businesses with a turnover above \u20b95 crore or those not under the QRMP scheme<\/li>\n<li data-start=\"910\" data-end=\"975\"><strong data-start=\"910\" data-end=\"935\">13th of every quarter<\/strong>: For businesses under the QRMP scheme<\/li>\n<\/ul>\n<h3 data-start=\"982\" data-end=\"1042\">2. <strong data-start=\"989\" data-end=\"1040\">GSTR-2A: Auto-Populated View of Inward Supplies<\/strong><\/h3>\n<p data-start=\"1043\" data-end=\"1239\">GSTR-2A is a read-only return showing details of inward supplies received from registered suppliers. It gets auto-filled based on your suppliers\u2019 GSTR-1 filings. It&#8217;s mainly used to reconcile ITC.<\/p>\n<p data-start=\"1241\" data-end=\"1285\"><strong data-start=\"1241\" data-end=\"1283\">Filing Frequency and Due Dates (2025):<\/strong><\/p>\n<ul>\n<li><strong data-start=\"1288\" data-end=\"1311\">11th of every month<\/strong><\/li>\n<li><strong data-start=\"1316\" data-end=\"1341\">13th of every quarter<\/strong><\/li>\n<\/ul>\n<h3 data-start=\"1348\" data-end=\"1390\">3. <strong data-start=\"1355\" data-end=\"1388\">GSTR-2B: Static ITC Statement<\/strong><\/h3>\n<p data-start=\"1391\" data-end=\"1557\">GSTR-2B is a fixed monthly ITC statement that gives a clear picture of ITC available and unavailable, based on your suppliers&#8217; filings (GSTR-1, GSTR-5, and GSTR-6).<\/p>\n<p data-start=\"1559\" data-end=\"1603\"><strong data-start=\"1559\" data-end=\"1601\">Filing Frequency and Due Dates (2025):<\/strong><\/p>\n<ul>\n<li data-start=\"1606\" data-end=\"1629\"><strong data-start=\"1606\" data-end=\"1629\">14th of every month<\/strong><\/li>\n<\/ul>\n<h3 data-start=\"1636\" data-end=\"1694\">4. <strong data-start=\"1643\" data-end=\"1692\">GSTR-3: Summary Return (Currently Not in Use)<\/strong><\/h3>\n<p data-start=\"1695\" data-end=\"1848\">GSTR-3 used to provide a summary of outward and inward supplies but has been suspended since September 2017. It was generated based on GSTR-1 and GSTR-2.<\/p>\n<p data-start=\"1850\" data-end=\"1887\"><strong data-start=\"1850\" data-end=\"1885\">Filing Frequency and Due Dates:<\/strong><\/p>\n<ul data-start=\"1888\" data-end=\"1920\">\n<li data-start=\"1888\" data-end=\"1920\">\n<p data-start=\"1890\" data-end=\"1920\"><strong data-start=\"1890\" data-end=\"1920\">Not applicable (Suspended)<\/strong><\/p>\n<\/li>\n<\/ul>\n<h3 data-start=\"1927\" data-end=\"1983\">5. <strong data-start=\"1934\" data-end=\"1981\">GSTR-3B: Monthly Summary of GST Liabilities<\/strong><\/h3>\n<p data-start=\"1984\" data-end=\"2160\">GSTR-3B is a simple monthly return where taxpayers declare their total GST liability. It\u2019s auto-filled using GSTR-1 and GSTR-2B and is compulsory for all normal and casual taxpayers.<\/p>\n<p data-start=\"2162\" data-end=\"2206\"><strong data-start=\"2162\" data-end=\"2204\">Filing Frequency and Due Dates (2025):<\/strong><\/p>\n<ul>\n<li data-start=\"2209\" data-end=\"2234\"><strong data-start=\"2209\" data-end=\"2232\">20th of every month<\/strong><\/li>\n<li data-start=\"2237\" data-end=\"2296\"><strong data-start=\"2237\" data-end=\"2271\">22nd and 24th of every quarter<\/strong> (depending on the state)<\/li>\n<\/ul>\n<h3 data-start=\"2303\" data-end=\"2360\">6. <strong data-start=\"2310\" data-end=\"2358\">GSTR-4: Annual Return for Composition Scheme<\/strong><\/h3>\n<p data-start=\"2361\" data-end=\"2516\">Taxpayers under the Composition Scheme must file GSTR-4 annually. It includes all summary details of sales, purchases, and any reverse charge transactions.<\/p>\n<p data-start=\"2518\" data-end=\"2561\"><strong data-start=\"2518\" data-end=\"2559\">Filing Frequency and Due Date (2025):<\/strong><\/p>\n<ul data-start=\"2562\" data-end=\"2632\">\n<li data-start=\"2562\" data-end=\"2632\">\n<p data-start=\"2564\" data-end=\"2632\"><strong data-start=\"2564\" data-end=\"2590\">Annually by 30th April<\/strong> (following the end of the financial year)<\/p>\n<\/li>\n<\/ul>\n<h3 data-start=\"2639\" data-end=\"2693\">7. <strong data-start=\"2646\" data-end=\"2691\">GSTR-5: Return for Non-Resident Taxpayers<\/strong><\/h3>\n<p data-start=\"2694\" data-end=\"2836\">GSTR-5 is for non-resident foreigners doing business in India for a limited time. It contains details of all sales, purchases, and taxes paid.<\/p>\n<p data-start=\"2838\" data-end=\"2882\"><strong data-start=\"2838\" data-end=\"2880\">Filing Frequency and Due Dates (2025):<\/strong><\/p>\n<ul>\n<li data-start=\"2885\" data-end=\"2947\"><strong data-start=\"2885\" data-end=\"2902\">Within 7 days<\/strong> of registration expiry or business closure<\/li>\n<li data-start=\"2950\" data-end=\"3019\"><strong data-start=\"2950\" data-end=\"2969\">Monthly by the 13th<\/strong>, if registration is valid for more than one month<\/li>\n<\/ul>\n<h3 data-start=\"3026\" data-end=\"3082\">8. <strong data-start=\"3033\" data-end=\"3080\">GSTR-5A: Return for OIDAR Service Providers<\/strong><\/h3>\n<p data-start=\"3083\" data-end=\"3244\">Non-resident Online Information and Database Access or Retrieval (OIDAR) service providers must file GSTR-5A monthly, even if there\u2019s no business in that period.<\/p>\n<p data-start=\"3246\" data-end=\"3289\"><strong data-start=\"3246\" data-end=\"3287\">Filing Frequency and Due Date (2025):<\/strong><\/p>\n<ul data-start=\"3290\" data-end=\"3315\">\n<li data-start=\"3290\" data-end=\"3315\">\n<p data-start=\"3292\" data-end=\"3315\"><strong data-start=\"3292\" data-end=\"3315\">20th of every month<\/strong><\/p>\n<\/li>\n<\/ul>\n<h3 data-start=\"3322\" data-end=\"3386\">9. <strong data-start=\"3329\" data-end=\"3384\">GSTR-6: Return for Input Service Distributors (ISD)<\/strong><\/h3>\n<p data-start=\"3387\" data-end=\"3499\">GSTR-6 is for ISDs who distribute ITC to different branches. Even if there&#8217;s no ITC, a nil return must be filed.<\/p>\n<p data-start=\"3501\" data-end=\"3544\"><strong data-start=\"3501\" data-end=\"3542\">Filing Frequency and Due Date (2025):<\/strong><\/p>\n<ul data-start=\"3545\" data-end=\"3570\">\n<li data-start=\"3545\" data-end=\"3570\">\n<p data-start=\"3547\" data-end=\"3570\"><strong data-start=\"3547\" data-end=\"3570\">13th of every month<\/strong><\/p>\n<\/li>\n<\/ul>\n<h3 data-start=\"3577\" data-end=\"3623\">10. <strong data-start=\"3585\" data-end=\"3621\">GSTR-7: Return for TDS Deductors<\/strong><\/h3>\n<p data-start=\"3624\" data-end=\"3727\">GSTR-7 is for businesses that deduct TDS under GST. It includes TDS deducted, paid, and refund details.<\/p>\n<p data-start=\"3729\" data-end=\"3772\"><strong data-start=\"3729\" data-end=\"3770\">Filing Frequency and Due Date (2025):<\/strong><\/p>\n<ul data-start=\"3773\" data-end=\"3798\">\n<li data-start=\"3773\" data-end=\"3798\">\n<p data-start=\"3775\" data-end=\"3798\"><strong data-start=\"3775\" data-end=\"3798\">10th of every month<\/strong><\/p>\n<\/li>\n<\/ul>\n<h3 data-start=\"3805\" data-end=\"3864\">11. <strong data-start=\"3813\" data-end=\"3862\">GSTR-8: Return for E-commerce Operators (TCS)<\/strong><\/h3>\n<p data-start=\"3865\" data-end=\"3994\">E-commerce operators file GSTR-8 to report Tax Collected at Source (TCS) and transaction details of sellers using their platform.<\/p>\n<p data-start=\"3996\" data-end=\"4039\"><strong data-start=\"3996\" data-end=\"4037\">Filing Frequency and Due Date (2025):<\/strong><\/p>\n<ul data-start=\"4040\" data-end=\"4065\">\n<li data-start=\"4040\" data-end=\"4065\">\n<p data-start=\"4042\" data-end=\"4065\"><strong data-start=\"4042\" data-end=\"4065\">10th of every month<\/strong><\/p>\n<\/li>\n<\/ul>\n<h3 data-start=\"4072\" data-end=\"4129\">12. <strong data-start=\"4080\" data-end=\"4127\">GSTR-9: Annual Return for Regular Taxpayers<\/strong><\/h3>\n<p data-start=\"4130\" data-end=\"4308\">Regular taxpayers, including SEZs and those who exited the composition scheme, file GSTR-9. It summarizes total transactions, ITC claimed, and tax paid during the financial year.<\/p>\n<p data-start=\"4310\" data-end=\"4353\"><strong data-start=\"4310\" data-end=\"4351\">Filing Frequency and Due Date (2025):<\/strong><\/p>\n<ul data-start=\"4354\" data-end=\"4419\">\n<li data-start=\"4354\" data-end=\"4419\">\n<p data-start=\"4356\" data-end=\"4419\"><strong data-start=\"4356\" data-end=\"4385\">Annually by 31st December<\/strong> (of the following financial year)<\/p>\n<\/li>\n<\/ul>\n<h3 data-start=\"4426\" data-end=\"4488\">13. <strong data-start=\"4434\" data-end=\"4486\">GSTR-9A: Annual Return for Composition Taxpayers<\/strong><\/h3>\n<p data-start=\"4489\" data-end=\"4606\">Composition scheme taxpayers use GSTR-9A to report a yearly summary of sales, purchases, tax paid, and ITC adjustments.<\/p>\n<p data-start=\"4608\" data-end=\"4651\"><strong data-start=\"4608\" data-end=\"4649\">Filing Frequency and Due Date (2025):<\/strong><\/p>\n<ul data-start=\"4652\" data-end=\"4683\">\n<li data-start=\"4652\" data-end=\"4683\">\n<p data-start=\"4654\" data-end=\"4683\"><strong data-start=\"4654\" data-end=\"4683\">Annually by 31st December<\/strong><\/p>\n<\/li>\n<\/ul>\n<h3 data-start=\"4690\" data-end=\"4744\">14. <strong data-start=\"4698\" data-end=\"4742\">GSTR-9C: Annual Reconciliation Statement<\/strong><\/h3>\n<p data-start=\"4745\" data-end=\"4915\">GSTR-9C is a reconciliation form for taxpayers with turnover over \u20b95 crore. It compares GSTR-9 figures with audited financial statements and must be verified by a CA\/CMA.<\/p>\n<p data-start=\"4917\" data-end=\"4960\"><strong data-start=\"4917\" data-end=\"4958\">Filing Frequency and Due Date (2025):<\/strong><\/p>\n<ul data-start=\"4961\" data-end=\"4992\">\n<li data-start=\"4961\" data-end=\"4992\">\n<p data-start=\"4963\" data-end=\"4992\"><strong data-start=\"4963\" data-end=\"4992\">Annually by 31st December<\/strong><\/p>\n<\/li>\n<\/ul>\n<h3 data-start=\"4999\" data-end=\"5053\">15. <strong data-start=\"5007\" data-end=\"5051\">GSTR-10: Final Return after Cancellation<\/strong><\/h3>\n<p data-start=\"5054\" data-end=\"5176\">Taxpayers whose GST registration is cancelled must file GSTR-10, showing details like closing stock before deregistration.<\/p>\n<p data-start=\"5178\" data-end=\"5221\"><strong data-start=\"5178\" data-end=\"5219\">Filing Frequency and Due Date (2025):<\/strong><\/p>\n<ul>\n<li data-start=\"5224\" data-end=\"5315\"><strong data-start=\"5224\" data-end=\"5243\">Within 3 months<\/strong> from the date of cancellation or cancellation order, whichever is later<\/li>\n<\/ul>\n<h3>16. <strong data-start=\"5330\" data-end=\"5365\">GSTR-11: Return for UIN Holders<\/strong><\/h3>\n<p>UIN holders (like embassies or UN bodies) file GSTR-11 to claim refunds on GST paid on inward supplies. Filing is only required if refunds are claimed in the relevant quarter.<\/p>\n<p><strong>Filing Frequency and Due Dates (2025):<\/strong><\/p>\n<ul>\n<li><strong data-start=\"5592\" data-end=\"5626\">Anytime after the quarter ends<\/strong> (no specific deadline)<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Late-filing-of-GST-Returns\"><\/span>Late filing of GST Returns<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<\/div>\n<h3><b>Mandatory Filing:<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">All businesses must file GST returns on time, even for periods with no transactions (submit a &#8216;Nil&#8217; return).<\/span><\/p>\n<h3><b>Sequential Filing:<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">The current month\/quarter&#8217;s return cannot be filed without completing the previous month\/quarter\u2019s return.<\/span><\/p>\n<h3><b>Penalties for Late Filing: <\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Late fee of \u20b950 per day (\u20b920 per day for Nil returns), capped at \u20b95,000. <\/span><span style=\"font-weight: 400;\">Interest charges of 18% p.a. on any outstanding tax.<\/span><\/p>\n<h3><b>Impact on GSTR-1:<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Late filing of GSTR-1 reflects as a liability in the GSTR-3B ledger, further delaying compliance.<\/span><\/p>\n<h3>Importance of Deadlines:<\/h3>\n<p><span style=\"font-weight: 400;\">Filing on time helps avoid penalties, additional interest, and complications.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Interest-and-Late-Fees-to-be-Paid\"><\/span><b>Interest and Late Fees to be Paid<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><b>1. Interest Rate<\/b><\/h3>\n<p>You must pay 18% p.a. interest on the outstanding tax amount.<\/p>\n<h3><b>2. Calculation<\/b><\/h3>\n<p>Interest is calculated from the day after the filing due date until the actual payment date, based on the net tax liability in the ledger.<\/p>\n<h3><b>3. Late Fee<\/b><\/h3>\n<p>Late fee is \u20b9100 per day per Act (CGST and SGST), totalling \u20b9200\/day (with a maximum limit of \u20b95,000 per Act). There is no separately prescribed late fee under the IGST Act.<\/p>\n<h3><b>4. GSTR-9 \/ 9C Late Fee<\/b><\/h3>\n<p>The late fee for GSTR-9 \/ 9C is capped at 0.25% of turnover in the state or Union Territory.<\/p>\n<h3><b>5. Government Relief Schemes<\/b><\/h3>\n<p>The government may offer relief schemes that could potentially reduce late fee amounts.<\/p>\n<p><strong><em>Related Read: <\/em><a href=\"https:\/\/razorpay.com\/learn\/what-is-cgst-sgst-igst\/\"><em>What is the Difference Between CGST, SGST and IGST<\/em><\/a><\/strong><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Frequently-Asked-Questions-FAQs\"><\/span><b>Frequently Asked Questions (FAQs)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><b>1. Is GSTR-1 monthly or quarterly?<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Small taxpayers with an aggregate turnover of up to \u20b95 crore can choose between monthly or quarterly filing of GSTR-1.<\/span><\/p>\n<h3><b>2. What is monthly GST filing?<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Monthly GST filing involves submitting returns like GSTR-1 and GSTR-3B every month.<\/span><\/p>\n<h3><b>3. How to calculate GST?<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">You can <a href=\"https:\/\/razorpay.com\/gst-calculator\/\">calculate GST online<\/a> by applying the <a href=\"https:\/\/razorpay.com\/learn\/gst-rates-goods-and-service-tax-rates-slabs\/\">GST rate<\/a> to the taxable value of the goods or services sold.<\/span><\/p>\n<h3><b>4. What are GST due dates?<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">The due dates for filing GST returns, such as GSTR-1, depend on your business&#8217;s turnover.<\/span><\/p>\n<h3><b>5. How do you determine which type of GST return to file?<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">The particular type of GST return to file is normally based on more than one factor. like the turnover of your business, the nature of your transactions, and the specific terms and conditions of tax authorities.<\/span><\/p>\n<h3><b>6. Are there other specialised GST returns apart from the common ones?<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">GST returns such as GSTR-1 and GSTR-3B are mandated. Specialised returns forms, like IFF and PMT 06, can be filed every quarter.<\/span><\/p>\n<h3><b>7. Do composition dealers follow the same GST return filing process as regular taxpayers?<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">No, composition dealers have a simplified GST return filing process compared to regular taxpayers.<\/span><\/p>\n<h3><b>8. What are the key differences between GSTR-3B and GSTR-1?<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">GSTR 3B, being a compilation tax return, is consumed by the taxpayer and contains the tax obligations and payment summary. GSTR-1, which is a detailed tax return, is self-assessed and used by a taxpayer to summarise the sales made.<\/span><\/p>\n<h3><b>9. Can you explain the role of GSTR-11 for persons with a Unique Identification Number (UIN)?<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">People with UIN must register to GSTR-11 on supplies received from their suppliers in the tax period.<\/span><\/p>\n<h3><b>10. What are the consequences of non-compliance with the filing of different types of GST returns?<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Non-compliance of the submission of GST returns can result in penalties and late fees. This may lead to non-competitiveness and operational efficiency. Ensuring accurate filing and timely submission of GST returns <\/span><span style=\"font-weight: 400;\">to avoid these penalties.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>There are three types of GST returns, namely \u2013 GSTR-1, GSTR-2A, and GSTR-3B. Read more on what GST returns are and how you can file for one online.<\/p>\n","protected":false},"author":151156477,"featured_media":4951,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3435],"tags":[3802,3830],"class_list":{"0":"post-4950","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-gst-tax-government","8":"tag-gst-return-types","9":"tag-types-of-gst-returns"},"_links":{"self":[{"href":"https:\/\/learn.razorpay.in\/learn\/wp-json\/wp\/v2\/posts\/4950","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/learn.razorpay.in\/learn\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/learn.razorpay.in\/learn\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/learn.razorpay.in\/learn\/wp-json\/wp\/v2\/users\/151156477"}],"replies":[{"embeddable":true,"href":"https:\/\/learn.razorpay.in\/learn\/wp-json\/wp\/v2\/comments?post=4950"}],"version-history":[{"count":29,"href":"https:\/\/learn.razorpay.in\/learn\/wp-json\/wp\/v2\/posts\/4950\/revisions"}],"predecessor-version":[{"id":18620,"href":"https:\/\/learn.razorpay.in\/learn\/wp-json\/wp\/v2\/posts\/4950\/revisions\/18620"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/learn.razorpay.in\/learn\/wp-json\/wp\/v2\/media\/4951"}],"wp:attachment":[{"href":"https:\/\/learn.razorpay.in\/learn\/wp-json\/wp\/v2\/media?parent=4950"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/learn.razorpay.in\/learn\/wp-json\/wp\/v2\/categories?post=4950"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/learn.razorpay.in\/learn\/wp-json\/wp\/v2\/tags?post=4950"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}