GST Returns : Who … What….When…How ..Explained

By | October 4, 2016
(Last Updated On: October 4, 2016)


GST Return 

Who … What….When….How to File GST Return

Sr.NoFormWho to File ?What to file?When to File ?
1GSTR-1Registered taxable supplierOutward supplies10th of the month succeeding the tax period
2GSTR-2Registered taxable recipientInward supplies /Purchases15th of the month succeeding the tax period
3GSTR-3Registered taxable personOutward supplies , inward supplies, ITC availed, tax payable, tax paid and other particulars as prescribed20th of the month succeeding the tax period
4GSTR-4Composition supplierOutward supplies, inward supplies18th of the month succeeding the quarter
5GSTR-5Non-resident personOutward supplies, inward supplies20th of the month succeeding tax period & within 7 days after expiry of registration
6GSTR -6Input service distributordetails of tax invoices on which credit has been received13th of the month succeeding the tax period
7GSTR-7Tax deductorDetails of tax deducted10th of the month succeeding the month of deduction
8GSTR-8E commerce operator/tax collectorDetails of tax collected.10th of the month succeeding the tax period
9GSTR-9 Registered Taxable PersonsAnnual Return31st December of the next Financial Year]
10GSTR 9ATaxable Person paying tax u/s 8 (Compounding Taxable Person)Annual Return31st December of the next Financial Year]
11GSTR 9BRegistered Taxable Person (if Turnover Exceeds 1Crore)Audit Report with Reconciliation Statement31st December of the next Financial Year
12GSTR 10Taxable person whose registration has been surrendered or cancelledFinal returnwithin three months of the date of cancellation or date of cancellation order, whichever is later
13GSTR 11Persons having Unique Identity Number and Claiming RefundDetails of inward supplies28th of the month following the month for which statement is filed

GST Retun Filing Process

Read also  GST Return filing Process in India

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Topic -GST



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Valuation in GST

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Transition to GST

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Input Tax Credit

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GST Payment of Tax

GST Draft Payment Rules Released by CBEC

GST Draft Payment formats Released by CBEC



Refund under GST

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Returns Process and matching of Input Tax Credit under GST

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