Different types of GST returns to be filed under GST Act

TYPES OF GST RETURNS GST

Goods and Service Tax, commonly known as GST, is an indirect tax and is one of the essential business registration for organizations

GSTR 1 The GSTR-1 is a return form that contains details of the outward supplies of goods and services.

It has to be filed by a registered taxable supplier It has to be filed by the 10th of the following month.

GSTR 2A ( VIEW ONLY) The GSTR-2 is a return form that contains details of the inward supplies of goods and services.

It has to be filed by a registered taxable recipient.

It has to be filed by the 15th of the following month.

GSTR 3B GSTR-3 form is a summary return of inward and outward supplies.

It is automatically populated from GSTR-1 and GSTR-2 return forms. The taxpayer has to verify and make modifications if anything is required.

It has to be filed by the 20th/24th of the following month.

GSTR 4 The taxpayers who have opted for the Composition Scheme need to file the GSTR 4.

Taxpayers with small businesses or a turnover of up to Rs.75 lakh can opt for the Composition Scheme wherein they pay tax at a fixed rate based on the type of business.

It has to be filed by the 18th of the following month.

GSTR 5 The GSTR-5 form has to be filed by all registered non-resident taxpayers.

It has to be filed by the 20th of the following month.

GSTR 6 The taxpayers who are registered as an Input Service Distributor, have to file GSTR-6 form.

It has to be filed by the 13th of the following month.

GSTR 7 All registered taxpayers who are required to deduct tax at source under the GST rule have to file GSTR-7 form.

It has to be filed by the 10th of the following month.

GSTR 8 All e-Commerce operators who are required to collect tax at source under the GST rule have to file a GSTR-8 form.

It has to be filed by the 10th of the following month.

GSTR 9 A normal taxpayer with details of all income and expenditure for the year can file GSTR-9.

An individual registered taxpayer can make modifications in the information provided if required.

Along with the audited copies of the annual accounts, the GSTR 9 return has to be filed by 31st December of the following financial year.

GSTR 10 Any taxpayer who opts for cancellation of GST registration can file GSTR 10 return form.

The final return form of GSTR 10 has to be filed within 3 months of the date of cancellation or date of cancellation order.

GSTR 11 Every individual who has been issued a Unique Identity Number (UIN) and claims a refund of the taxes paid on inward supplies have to file the GSTR-11 form.

GSTR-11 form has to be filed on 28th of the following month in which the supply was received.

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