GST Return -Types

By | October 22, 2016
(Last Updated On: October 22, 2016)

Contents

GST Return

gst-retun-filing-process

Under GST, there are following forms for filing of returns by tax payers. All these forms are required to be e-filed. The details of each form are listed below along with details of applicability and periodicity.

Sr.No

Form

Who to File ?

What to file?

When to File ?

1

GSTR-1

Registered taxable supplier

Outward supplies

10th of the month succeeding the tax period

2

GSTR-2

Registered taxable recipient

Inward supplies /Purchases

15th of the month succeeding the tax period

3

GSTR-3

Registered taxable person

Monthly Return

20th of the month succeeding the tax period

4

GSTR-4

Composition supplier

Outward supplies, inward supplies

18th of the month succeeding the Quarter

5

GSTR-5

Non-resident person

Outward supplies, inward supplies

20th of the month succeeding tax period & within 7 days after expiry of registration

6

GSTR -6

Input service distributor

details of tax invoices on which credit has been received

13th of the month succeeding the tax period

7

GSTR-7

Tax deductor

Details of tax deducted

10th of the month succeeding the month of deduction

8

GSTR-8

E commerce operator/tax collector

Details of tax collected.

10th of the month succeeding the tax period

9

GSTR-9 

Registered Taxable Persons

Annual Return

31st December of the next Financial Year]

10

GSTR 9A

Taxable Person paying tax u/s 8 (Compounding Taxable Person)

Annual Return

31st December of the next Financial Year]

11

GSTR 9B

Registered Taxable Person (if Turnover Exceeds 1Crore)

Audit Report with Reconciliation Statement

31st December of the next Financial Year

12

GSTR 10

Taxable person whose registration has been surrendered or cancelled

Final return

within three months of the date of cancellation or date of cancellation order, whichever is later

13

GSTR 11

Persons having Unique Identity Number and Claiming Refund

Details of inward supplies

28th of the month following the month for which statement is filed

GST Return for Regular Dealer

Form TypeFrequencyDue DateDetails to be Furnished
Form GSTR-1Monthly10th of succeeding monthFurnish details of outward supplies of taxable goods and/or services affected
Form GSTR-2AMonthlyOn 11th of succeeding MonthAuto-populated details of inward supplies made available to the recipient on the basis of Form GSTR-1 furnished by the supplier
Form GSTR-2Monthly15th of succeeding monthDetails of inward supplies of taxable goods and/or services claiming input tax credit. Addition (Claims) or modification inForm GSTR-2A should be submitted in Form GSTR-2.
Form GSTR-1AMonthly20th of succeeding monthDetails of outward supplies as added, corrected or deleted by the recipient  in Form GSTR-2 will be made available to supplier
Form GSTR-3Monthly20th of succeeding monthMonthly return on the basis of finalization of details of outward supplies and inward supplies along with the payment of amount of tax
Form GST ITC-1MonthlyCommunication of acceptance, discrepancy or duplication of input tax credit claim
Form GSTR-3ANotice to a registered taxable person who fails to furnish return under section 27 and section 31
Form GSTR-9Annually31st Dec of next fiscalAnnual Return – furnish the details of ITC availed and GST paid which includes local, interstate and import/exports.

GST Return for Composite Tax Payer

Return TypeFrequencyDue DateDetails to be Furnished
Form GSTR-4AQuarterlyDetails of inward supplies made available to the recipient registered under composition scheme on the basis of Form GSTR-1 furnished by the supplier
Form GSTR-4Quarterly18th of succeeding monthFurnish all outward supply of goods and services. This includes auto-populated details from Form GSTR-4A, tax payable and payment of tax.
Form GSTR-9AAnnual31st Dec of next fiscalFurnish the consolidated details of quarterly returns filed along with tax payment details.

GST Return for Foreign Non-Resident Taxpayer

Return TypeFrequencyDue DateDetails to be Furnished
Form GSTR-5Monthly20th of succeeding month or within 7 days after the expiry of registrationFurnish details of imports, outward supplies, ITC availed, tax paid, and closing stock

GST Return for Input Service Distributor

Return TypeFrequencyDue DateDetails to be Furnished
Form GSTR-6AMonthly0n 11th  of succeeding monthDetails of inward supplies made available to the ISD recipient on the basis of Form GSTR-1 furnished by the supplier
Form GSTR-6Monthly13th of succeeding monthFurnish the details of input credit distributed

GST Return for Tax Deductor

Return TypeFrequencyDue DateDetails to be Furnished
Form GSTR-7Monthly10th of succeeding monthFurnish the details of TDS deducted
Form GSTR-7AMonthlyTDS certificate to be made available for downloadTDS Certificate – capture details of value on which TDS is deducted and deposit on TDS deducted into appropriate Govt.

GST Return for E-commerce

Return TypeFrequencyDue DateDetails to be furnished
Form GSTR-8Monthly10th of succeeding monthDetails of supplies effected through e-commerce operator and the amount of tax collected on supplies

GST Return If Aggregate Turnover Exceeds 1 crore

Return TypeFrequencyDue DateDetails to be furnished
Form GSTR-9BAnnuallyAnnual, 31st Dec of next fiscalReconciliation Statement – audited annual accounts and a reconciliation statement, duly certified.

GST Final return

For taxable person whose registration has been surrendered or cancelled

Return TypeFrequencyDue DateDetails to be furnished
Form GSTR-10MonthlyWithin 3 months of cancellation of registrationFurnish details of inputs and capital goods held, tax paid and payable.

GST Return for Government Departments and United Nation Bodies

Return TypeFrequencyDue DateDetails to be furnished
Form GSTR-11Monthly28th of succeeding monthDetails of inward supplies to be furnished by a person having UIN

Free Education Guide on Goods & Service Tax (GST)


SR No

Topic -GST

Resources

1

Model GST Law

Model GST Law

2

GST Overview

Goods and Services Tax (GST): An Overview

Integrated Goods & Service Tax (IGST) Act Overview

Meaning and Scope of Supply

Time of Supply

Place of Supply of Goods and Service under GST

Valuation in GST

Levy of GST & Exemption from Tax

Job Work under Goods & Service Tax (GST)

Electronic Commerce under Goods & Service Tax (GST)

3

Transition to GST

Transitional Provisions in Goods & Service Tax (GST)

4

Registration

GST Registration FAQ’s

GST Registration Process -Video

GST -Draft Registration Rules

GST -Draft Registration Formats

5

Invoice

GST Draft Invoice Rules released by CBEC

GST Draft Invoice formats Released by CBEC

6

Input Tax Credit

Input Tax Credit under Goods & Service Tax (GST)

Concept of Input Service Distributor in Goods & Service Tax (GST)

7

Payment

GST Payment of Tax

GST Draft Payment Rules Released by CBEC

GST Draft Payment formats Released by CBEC

8

Refunds

Refund under GST

Draft GST Refund Forms released by CBEC

Draft GST Refund Rules released by Govt

9

Returns

Returns Process and matching of Input Tax Credit under GST

Draft GST Return Rules Released by Govt

Draft GST Return Formats released by Govt

10

Assessment and Audit

Assessment and Audit under GST

11

Inspection, Search, Seizure and Arrest

Inspection, Search, Seizure and Arrest under GST

12

Offences, Penalty, Prosecution & Compounding

Offences, Penalty, Prosecution & Compounding in GST

13

Demands and Recovery

Demands and Recovery under GST

14

Appeals and Review

Appeals, Review and Revision in GST

15

Advance Ruling

Advance Ruling in Goods and Service Tax (GST)

16

Settlement Commission

Settlement Commission in Goods and Service Tax (GST)

17

GST Portal

Frontend Business Process on GST Portal

Direct Taxes Ready ReckonerService Tax Ready ReckonerCompany Law Ready Reckonertax deduction at source
New Books Released on Tax , GST and law

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