FILING OF
GST RETURNS
All registered businesses have to file monthly, quarterly and/or annual GST Returns based on the type of business.
Under GST, a registered dealer has to file GST returns that include:
Types of GST Returns
GSTR – 1: Return for Outward Supplies
Every registered person shall be required to submit a return containing details of outward supplies in form GSTR-1 up to 11th of the subsequent month.
GSTR – 2: Return for Inward Supplies
GSTR-2 is a monthly return of inward supply of goods and services. In other words, GSTR-2 contains details with regards to the purchases made by the recipient in a particular month. The information contained in GSTR-2 is auto-populated with the details contained in GSTR-2A.
GSTR – 3B: Summary of Inward and Outward Supplies
Every normal registered person is required to file GSTR-3B. GSTR-3B is also filed during the tax periods for which the tax liability is zero.a taxpayer needs to file a Nil Return in case there are no outward or inward transactions during a particular month. The GSTR-3B must be submitted by the 20th of the month succeeding the tax period for which GST is filed.
GSTR – 4: Return For Composition Dealers
Every registered person paying tax u/s 10 i.e. composition dealer shall be required to file a quarterly return in GSTR-4 upto 18th of subsequent month. Composition dealer shall be given intimation in GSTR-4A every month upto 15th of the month subsequent to the month.
Types of GST Returns
| Return Form | Description | Frequency | Due Date |
|---|---|---|---|
| GSTR-1 | Details of outward supplies of taxable goods and/or services affected. | Monthly | 11th* of the next month with effect from October 2018 until September 2020. *Previously, the due date was 10th of the next month. |
| Quarterly (If opted) | End of the month succeeding the quarter. | ||
| GSTR-2 Suspended from September 2017 onwards | Details of inward supplies of taxable goods and/or services effected claiming the input tax credit. | Monthly | 15th of the next month |
| GSTR-3 Suspended from September 2017 onwards | Monthly return on the basis of finalisation of details of outward supplies and inward supplies along with the payment of tax. | Monthly | 20th of the next month. |
| GSTR-3B | Simple return in which summary of outward supplies along with input tax credit is declared and payment of tax is affected by the taxpayer | Monthly | Staggered^ from the month of January 2020 onwards* *Previously 20th of the next month for all taxpayers. |
| CMP-08 | Statement-cum-challan to make a tax payment by a taxpayer registered under the composition scheme under section 10 of the CGST Act (supplier of goods) and CGST (Rate) notification no. 02/2019 dated 7th March 2020 (Supplier of services) | Quarterly | 18th of the month succeeding the quarter. |
| GSTR-4 | Return for a taxpayer registered under the composition scheme under section 10 of the CGST Act (supplier of goods) and CGST (Rate) notification no. 02/2019 dated 7th March 2020 (Supplier of services). | Annually | 30th of the month succeeding a financial year. |
| GSTR-5 | Return for a non-resident foreign taxable person. | Monthly | 20th of the next month. |
| GSTR-6 | Return for an input service distributor to distribute the eligible input tax credit to its branches. | Monthly | 13th of the next month |
| GSTR-7 | Return for government authorities deducting tax at source (TDS). | Monthly | 10th of the next month. |
| GSTR-8 | Details of supplies effected through e-commerce operators and the amount of tax collected at source by them. | Monthly | 10th of the next month. |
| GSTR-9 | Annual return for a normal taxpayer. | Annually | 31st December of next financial year. |
| GSTR-9A | Annual return to be filed by a taxpayer registered under the composition levy anytime during the year. | Annually | 31st December of next financial year. |
| GSTR-9C | Certified reconciliation statement | Annually | 31st December of next financial year. |
| GSTR-10 | Final return to be filed by a taxpayer whose GST registration is cancelled | Once, when GST registration is cancelled or surrendered. | Within 3 months from the date of cancellation or date of cancellation order, whichever is later. |
| GSTR-11 | Details of inward supplies to be furnished by a person having UIN and claiming a refund | Monthly | 28th of the month following the month for which statement is filed. |