What is a GST Return? Who Should File It, Due Dates, and How to File GST Returns Online in 2025
GST return filing due dates for 2024 are out. GSTR is a format where a taxpayer registered under the Goods and Services Tax (GST) law has to file for each registration separately. Read below to learn about the due dates & how and when to file GSTR in 2024.
What is GST Return?
GST Return is a format or a document where all the registered individuals, traders, organisations have to fill in the details of their purchases & Sales. Such details are submitted by GST return filing which is then used by tax authorities to calculate net liability (money that you owe to the government).
Who should file a GST Return?
Any regular business having more than Rs 5 crores has to file total 26 returns in a year - 2 monthly Returns and 1 annual return
The number of GST online filings is 9 in a year. Also, there are separate returns to be filled by special cases whose number of GSTR filings is 5 in a year.
What are different types of GST Returns & its due dates?
| Return | Details | Due Date |
|---|---|---|
| GSTR 1 | Details of outward supplies of taxable goods or services or both | Monthly |
| GSTR 2 | Details of inward supplies of taxable goods or services or both | Monthly |
| GSTR 3 | Finalization of details of outward supplies and tax payment details | Monthly |
| GSTR 4 | Composition Scheme Opted | Quarterly |
| GSTR 5 | Non‑resident taxable persons | Monthly |
| GSTR 6 | Input Service Distributor | Monthly |
| GSTR 7 | TDS Deductor | Monthly |
| GSTR 8 | Electronic commerce operator | Monthly |
| GSTR 9 | Return to be filed annually | Annually |
| GSTR 9A | Opted for Composition scheme | Annually |
Due Dates to file GST Returns in 2025
GSTR 1 – (turnover up to INR 1.5 Crore, QRMP)
- Quarter Oct–Dec 2024: Due 13 Jan 2025
- Quarter Jan–Mar 2025: Due 13 Apr 2025
GSTR 1 – (turnover more than INR 5 Crore, monthly)
- Dec 2024: 11 Jan 2025
- Jan 2025: 11 Feb 2025
- Feb 2025: 11 Mar 2025
- Mar 2025: 11 Apr 2025
GSTR 3B
- Monthly filers (turnover > INR 5 Cr): Due 20th of next month (e.g., May 2025 → 20 Jun 2025)
- QRMP Quarterly filers:
- Group A states: 22nd of month after quarter (May 2025 → 22 Jun 2025)
- Group B states: 24th of month after quarter (May 2025 → 24 Jun 2025)
GSTR 4
- Annual Return for FY 2024–25: Due 30 Apr 2025
GSTR 5 (Non‑resident taxable persons)
- Monthly for Mar 2025: Due 13 Apr 2025
GSTR 5A (OIDAR service providers)
- March 2025: Due 20 Apr 2025
GSTR 6 (ISD)
- March 2025: Due 13 Apr 2025
GSTR 7 (TDS Deductor)
- March 2025: Due 10 Apr 2025
GSTR 8 (E‑commerce Operator)
- March 2025: Due 10 Apr 2025
GSTR 9
- Annual return for FY 2023–24: Due 31 Dec 2024
- Annual return for FY 2024–25: Due 31 Dec 2025
How to file a GST Return?
All the taxpayers who have registered under the GST are liable to file their GST Returns. File taxes has been automated and can be done online using the GST Software Software
The following are the steps to file GST returns:
- Visit The GST Portal or you can use the GST softwares.
- A 15 digit identification number will be issued based on your Pan card.
- Upload all the invoices and an invoice reference number will be generated against every invoice generated.
- Click on the ‘Services’ Button.
- Click on ‘Returns Dashboard’ & fill in the financial year and the return filing period from the drop down menu.
- Select the return that you want to file and click on ‘prepare online’
- Enter the amount & click on ‘ Save’. A success message would pop on the screen.
- Click on ‘Submit’ to file the Return.
- Not Click on “Payment of Tax’ and then click on ‘ Check Balance’ to view cash and credit balance. Next to clear your liabilities, you need to mention the amount of credit you want to use from the available credit. Then click on ‘offset liability’. When the confirmation is displayed, Click on ‘Okay’.
- Check the box against declaration and select an authorities signatory from the drop down list. Now click on ‘file form with DSC’ and click on proceed
- Make the payment in the next step.
Conclusion
Filing GST returns is a critical responsibility for every registered taxpayer in India, ensuring transparency and compliance in business transactions. Whether you're a small business under the composition scheme or a large enterprise with monthly obligations, understanding the various types of returns and their due dates is essential to avoid penalties and maintain good standing with the tax authorities.
With the help of the online GST portal and filing software, the process has become more streamlined and user-friendly. Staying updated with deadlines—especially those for GSTR-1, GSTR-3B, and annual returns like GSTR-9—is key to smooth GST compliance in 2025 and beyond.
Frequently Asked Questions
1. Who is required to file GST returns in India?
Any individual or business registered under GST—whether as a regular taxpayer, composition dealer, non-resident, or e-commerce operator—is required to file specific GST returns based on their registration type and turnover.
2. What are the penalties for late filing of GST returns in 2025?
Late filing of GST returns can attract a penalty of ₹50 per day (₹25 CGST + ₹25 SGST), and for nil returns, it's ₹20 per day. Interest at 18% per annum is also charged on the outstanding tax amount.
3. How many GST returns need to be filed annually?
Regular taxpayers typically need to file 2 monthly returns (GSTR-1 and GSTR-3B) and 1 annual return (GSTR-9), totaling 25 returns a year. Composition dealers file 5 returns annually, including GSTR-4 and GSTR-9A.
4. Can GST returns be revised after filing?
No, once a GST return is filed, it cannot be revised. Any errors must be corrected in the return for the subsequent period using amendment sections in GSTR-1 or GSTR-3B.
5. How can I file my GST return online in 2025?
You can file GST returns online through the official GST portal or via GST-compliant accounting software by uploading invoices, completing the relevant return forms, and paying taxes through the portal’s payment gateway.
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