GST Return Filing in India: 2025 (Types, Due Dates, Penalties & Filing Process)

Timely GST return filing is crucial for every GST-registered business. Whether you are a trader, service provider, manufacturer, freelancer, or e-commerce seller, filing your GST returns correctly ensures seamless Input Tax Credit (ITC), avoids penalties, and keeps your GSTIN active.

This comprehensive guide explains everything you need to know about GST return filing in 2025 — including return types, due dates, process, penalties, and common errors to avoid.

What Is GST Return Filing?

A GST return is a monthly or quarterly tax statement that every registered business must file on the GST portal.
It contains:

• Sales details (Outward supply)
• Purchase details (Inward supply)
• Output GST liability
• Input Tax Credit (ITC)
• Tax payable or refundable

The GST portal then matches your data with your vendors and customers to ensure accuracy.

Types of GST Returns in 2025

Here are the major GST returns applicable to businesses today:

1. GSTR-1 – Outward Supply Return

This return contains details of all outward supplies (sales).

Frequency:

• Monthly (for businesses above ₹5 crore)
• Quarterly (for QRMP taxpayers)

Due Dates:

• Monthly: 11th of every month
• Quarterly: 13th of the month after the quarter

2. GSTR-3B – Summary Return

A self-declared summary return that includes:

• Total taxable sales
• Total taxable purchases
• Output GST
• Input Tax Credit (ITC)
• Tax payable

Due Date:
20th of every month (varies by state)

3. GSTR-9 – Annual Return

A yearly summary of all monthly/quarterly returns.

Mandatory for:
Businesses above ₹2 crore turnover.

Due Date:
31st December of every year

4. GSTR-9C – Reconciliation Statement

Applicable only to businesses with turnover above ₹5 crore.

5. NIL Returns

If you have zero sales and zero purchases, you must still file NIL returns to keep your GSTIN active.

GST Return Filing Process (2025)

Follow this accurate, updated step-by-step process:

Step 1: Log in to the GST Portal

Visit: https://www.gst.gov.in

Enter your username, password, and captcha.

Step 2: Choose the Return

Go to:

Services → Returns → Returns Dashboard

Select:

• Financial year
• Month/Quarter

Step 3: Enter Sales Details (GSTR-1)

Add:

• B2B invoices
• B2C invoices
• Credit notes
• Debit notes
• Export invoices
• Nil-rated supplies

Cross-check invoice numbers carefully.

Step 4: File GSTR-1

After reviewing all entries, submit and file with DSC/EVC.

Step 5: File GSTR-3B

Fill:

• Output GST
• Input GST
• ITC claims
• Tax payable

Pay taxes if needed and file the return.

Step 6: Download Acknowledgement

Save the filed return for records and future audits.

Important Due Dates for GST Filing (2025)

Return Type	Frequency	Due Date
GSTR-1	Monthly	11th of next month
GSTR-1	Quarterly (QRMP)	13th of next quarter month
GSTR-3B	Monthly	20th
NIL Return	Monthly	20th
GSTR-9	Annual	31st December
GSTR-9C	Annual	31st December

Late filing leads to penalties and ITC blockage.

GST Return Filing Late Fees & Penalties

Late Fee

• ₹50 per day (₹25 CGST + ₹25 SGST)
• ₹20 per day for NIL return

Maximum penalty:

Up to ₹5,000 per return.

Interest:

18% per annum on delayed tax payment.

Consequences of continuous non-filing:

• GSTIN suspension
• ITC reversal
• E-way bill blocking
• GST cancellation

Common GST Filing Mistakes to Avoid

• Incorrect invoice numbers
• Claiming excess ITC
• Missing credit notes
• Late filing
• Wrong HSN/SAC codes
• Mismatched GSTR-1 and GSTR-3B
• Not filing NIL returns
• Not reconciling GSTR-2B with books

Avoid these errors to prevent notices, penalties, and mismatches.

Why Professional GST Filing Help Matters

A GST expert ensures:

• Accurate return filing
• Correct ITC claim
• Zero mismatches
• Timely filing
• Error-free upload
• Year-round compliance
• Notice handling

Hundreds of businesses prefer outsourcing GST compliance due to complexity.

📌 Get Expert GST Filing Support

Kyna FinTax Associates provides:

• Monthly & Quarterly GST Return Filing
• GSTR-1, GSTR-3B, GSTR-9 Filing
• ITC Reconciliation
• GST Registration
• GST Amendments
• LUT Filing
• GST Notice Reply

📞 +91 74210 82222
📧 services@kynafintax.com
🌐 https://kynafintax.com

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