Direct and Indirect Taxation · Returns and Payment of Taxes

Regular and Special Returns under GST

Updated 10 October 2026 · Fact-checked

A GST return is a periodic statement a registered person files on the common portal. Regular taxpayers file GSTR-3B for tax payment. Composition taxpayers file CMP-08 every quarter and GSTR-4 every year. Others, such as non-residents, ISDs, TDS and TCS deductors, file their own forms. Pick the form by taxpayer type, then apply its due date.

Understand Regular Returns and Special Returns under GST

GST is a self-assessed tax. You report supplies and pay tax through returns filed electronically on the common portal. Which return you file depends on who you are: a regular taxpayer, a composition taxpayer, a non-resident, an Input Service Distributor (ISD), a deductor of tax at source (TDS) or an e-commerce operator collecting tax (TCS).

A regular taxpayer files details of outward supplies (GSTR-1) and a summary return with payment of tax (GSTR-3B). A composition taxpayer (under section 10) pays tax at a flat rate on turnover. Such a person does not file monthly returns. Instead, they file a quarterly statement and an annual return.

Under the CGST Rules, a composition taxpayer must furnish a statement in FORM GST CMP-08 every quarter, containing details of payment of self-assessed tax, till the 18th day of the month after the quarter. The person must also furnish FORM GSTR-4 for every financial year. The tax or interest for the statement is paid by debiting the electronic cash ledger.

GSTR-4 is due by 30 April after the financial year ends. From FY 2024-25 onwards, the rule's proviso extends this to 30 June. The GSTR-4 return includes invoice-wise inter-State and intra-State inward supplies received from registered and unregistered persons, and consolidated details of outward supplies.

Special returns cover special persons. The commonly used forms are: GSTR-5 for a non-resident taxable person, GSTR-6 for an ISD, GSTR-7 for a person deducting tax at source and GSTR-8 for an e-commerce operator collecting tax at source. The text supplied to you covers the composition rules and late fee in detail. For the other special forms, learn the form-to-person match and the due dates from your ICMAI study material.

Key rules to remember

CMP-08 (composition statement): Quarterly; due by the 18th day of the month after the quarter; Contains details of payment of self-assessed tax. Tax is paid by debiting the electronic cash ledger.
GSTR-4 (composition annual return): Yearly; due 30 April after the financial year (30 June from FY 2024-25 onwards); Includes invoice-wise inward supplies and consolidated outward supplies.
Late fee for returns under sections 37, 39, 45 and 52 (section 47(1)): ₹100 per day of failure, maximum ₹5,000; Applies when the details or return are not furnished by the due date.
Late fee for annual return under section 44 (section 47(2)): ₹100 per day, maximum 0.25% of turnover in the State or Union territory; The cap is a quarter per cent of turnover, not a fixed amount.
Withdrawal from composition (Rule 62(5)): CMP-08 for the period of composition by the 18th of the month after the quarter of withdrawal; GSTR-4 for that period by 30 April after the financial year of withdrawal; Applies whether the withdrawal is by choice or by the proper officer.
Assessment of non-filers (section 62 of the Act): Order within 5 years from the annual return due date; valid return within 60 days of the order deems it withdrawn; A further 60 days is allowed on an additional late fee of ₹100 per day beyond the first 60 days. Interest and late fee still continue.

How to solve Regular Returns and Special Returns under GST questions

Use this method for any question asking which return, by when, or what late fee applies.

1Identify the taxpayer type: regular, composition, non-resident, ISD, TDS deductor or TCS collector.
2Match the form: GSTR-3B for regular, CMP-08 and GSTR-4 for composition, GSTR-5, 6, 7 and 8 for the special persons.
3State the frequency: monthly, quarterly or annual.
4Find the due date from the rule. For CMP-08 use the 18th after the quarter. For GSTR-4 use 30 April, or 30 June for FY 2024-25 onwards.
5Count the days of delay from the due date to the actual filing date.
6Compute the late fee: ₹100 per day, then apply the cap (₹5,000, or 0.25% of turnover for the annual return).
7Write the answer with the section or rule and a one-line conclusion.

Quickest way: Person, form, date, cap

When to use it: Use this for MCQs and short late fee questions.

Write the person and form in one line.
Write the due date.
Multiply the days late by ₹100.
Compare with the cap and pick the smaller figure.

Common mistakes in Regular Returns and Special Returns under GST

Saying a composition taxpayer files a monthly return.
Students link all registered persons with GSTR-3B.
Fix: Remember the pair: CMP-08 quarterly, GSTR-4 annual.
Using 30 April as the GSTR-4 due date for every year.
The original rule date is learnt and the proviso is missed.
Fix: For FY 2024-25 onwards, the due date is 30 June following the financial year.
Treating the late fee as unlimited.
Students multiply ₹100 by days and stop.
Fix: Always compare with the cap. Under section 47(1) the maximum is ₹5,000.
Using ₹5,000 as the cap for the annual return late fee.
Both sub-sections of section 47 carry ₹100 a day.
Fix: For section 44, the cap is 0.25% of turnover in the State or Union territory.
Thinking filing a valid return after an assessment order cancels interest and late fee.
The order is deemed withdrawn, so students assume everything is wiped off.
Fix: Interest under section 50(1) and late fee under section 47 continue even after withdrawal.

Worked examples

Example 1

A composition dealer, Sharma Traders, furnishes its CMP-08 statement for the quarter July to September on 28 October. State the due date and whether it is late.

Show the solution

The quarter ends on 30 September.
The due date is the 18th day of the month after the quarter, which is 18 October.
The statement was filed on 28 October.
The delay is 28 − 18 = 10 days.

Answer: The due date was 18 October and Sharma Traders filed 10 days late.

Example 2

A regular registered person files a return under section 39 with a delay of 70 days. Compute the late fee under section 47(1) of the CGST Act.

Show the solution

Late fee is ₹100 for every day of failure.
70 days × ₹100 = ₹7,000.
The maximum under section 47(1) is ₹5,000.
₹7,000 exceeds the cap, so the cap applies.

Answer: The late fee payable is ₹5,000.

Exam tips

Write the full rule: the form, the frequency and the due date, not only the form name.
Memorise the pairing of GSTR-5, 6, 7 and 8 with their persons. This is a common MCQ.
Show the cap in every late fee sum. Step marks go to the comparison.
Mention that tax under CMP-08 is paid through the electronic cash ledger.
In the 14-mark theory answers, add the effect of withdrawal from composition and the non-filer assessment time limits.

Practice questions from Returns and Payment of Taxes

Regular Returns and Special Returns under GST in other exams

The same ground in other exams, if you are preparing for more than one or want another angle on it.

Regular Returns and Special Returns under GST: frequently asked questions

What returns does a composition taxpayer file?

A composition taxpayer files CMP-08 every quarter by the 18th of the month after the quarter. The person also files GSTR-4 once a year. Under the rule, GSTR-4 is due on 30 April, and for FY 2024-25 onwards on 30 June.

What is the late fee for not filing a GST return on time?

Under section 47(1), the late fee is ₹100 for every day of failure, up to a maximum of ₹5,000. For the annual return under section 44, the same daily rate applies but the cap is 0.25% of turnover in the State or Union territory.

What are GSTR-5, GSTR-6, GSTR-7 and GSTR-8 used for?

GSTR-5 is for non-resident taxable persons, GSTR-6 for Input Service Distributors, GSTR-7 for persons deducting tax at source, and GSTR-8 for e-commerce operators collecting tax at source. Check their due dates in your ICMAI study material.

What happens if a registered person does not file a return even after a notice?

The proper officer may assess the tax to the best of judgment and issue an order. If a valid return is filed within sixty days of service, the order is deemed withdrawn. Interest and late fee still continue.