GST Return
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 Type | Frequency | Due Date | Details to be Furnished |
Form GSTR-1 | Monthly | 10th of succeeding month | Furnish details of outward supplies of taxable goods and/or services affected |
Form GSTR-2A | Monthly | On 11th of succeeding Month | Auto-populated details of inward supplies made available to the recipient on the basis of Form GSTR-1 furnished by the supplier |
Form GSTR-2 | Monthly | 15th of succeeding month | Details 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-1A | Monthly | 20th of succeeding month | Details of outward supplies as added, corrected or deleted by the recipient in Form GSTR-2 will be made available to supplier |
Form GSTR-3 | Monthly | 20th of succeeding month | Monthly 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-1 | Monthly | — | Communication of acceptance, discrepancy or duplication of input tax credit claim |
Form GSTR-3A | — | — | Notice to a registered taxable person who fails to furnish return under section 27 and section 31 |
Form GSTR-9 | Annually | 31st Dec of next fiscal | Annual Return – furnish the details of ITC availed and GST paid which includes local, interstate and import/exports. |
GST Return for Composite Tax Payer
Return Type | Frequency | Due Date | Details to be Furnished |
Form GSTR-4A | Quarterly | — | Details 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-4 | Quarterly | 18th of succeeding month | Furnish all outward supply of goods and services. This includes auto-populated details from Form GSTR-4A, tax payable and payment of tax. |
Form GSTR-9A | Annual | 31st Dec of next fiscal | Furnish the consolidated details of quarterly returns filed along with tax payment details. |
GST Return for Foreign Non-Resident Taxpayer
Return Type | Frequency | Due Date | Details to be Furnished |
Form GSTR-5 | Monthly | 20th of succeeding month or within 7 days after the expiry of registration | Furnish details of imports, outward supplies, ITC availed, tax paid, and closing stock |
GST Return for Input Service Distributor
Return Type | Frequency | Due Date | Details to be Furnished |
Form GSTR-6A | Monthly | 0n 11th of succeeding month | Details of inward supplies made available to the ISD recipient on the basis of Form GSTR-1 furnished by the supplier |
Form GSTR-6 | Monthly | 13th of succeeding month | Furnish the details of input credit distributed |
GST Return for Tax Deductor
Return Type | Frequency | Due Date | Details to be Furnished |
Form GSTR-7 | Monthly | 10th of succeeding month | Furnish the details of TDS deducted |
Form GSTR-7A | Monthly | TDS certificate to be made available for download | TDS Certificate – capture details of value on which TDS is deducted and deposit on TDS deducted into appropriate Govt. |
GST Return for E-commerce
Return Type | Frequency | Due Date | Details to be furnished |
Form GSTR-8 | Monthly | 10th of succeeding month | Details of supplies effected through e-commerce operator and the amount of tax collected on supplies |
GST Return If Aggregate Turnover Exceeds 1 crore
Return Type | Frequency | Due Date | Details to be furnished |
Form GSTR-9B | Annually | Annual, 31st Dec of next fiscal | Reconciliation Statement – audited annual accounts and a reconciliation statement, duly certified. |
GST Final return
For taxable person whose registration has been surrendered or cancelled
Return Type | Frequency | Due Date | Details to be furnished |
Form GSTR-10 | Monthly | Within 3 months of cancellation of registration | Furnish details of inputs and capital goods held, tax paid and payable. |
GST Return for Government Departments and United Nation Bodies
Return Type | Frequency | Due Date | Details to be furnished |
Form GSTR-11 | Monthly | 28th of succeeding month | Details of inward supplies to be furnished by a person having UIN |
Free Education Guide on Goods & Service Tax (GST)