GST Returns

Returns Under GST

Detail of 27 returns prescribed under Goods and Services Tax (GST).  Under the GST law, a  tax payer will be required to furnish 3 returns monthly and one annual return. Similarly, there are separate returns for a tax payer registered under the composition scheme, tax-payer registered as an Input Service Distributor, a person liable to deduct or collect the tax (TDS/TCS)

S.No Form Frequency Detail Who is required to file Due Date
1 GSTR-1 Monthly Details of outward supplies of taxable goods and/or services effected Registered Taxable Supplier 10th of the next month
2 GSTR-1A Monthly Details of outward supplies as added, corrected or deleted by the recipient Registered Taxable Recipient 20th of the next month
3 GSTR-2 Monthly Details of inward supplies of taxable goods and/or services effected claiming input tax credit Registered Taxable Recipient 15th of the next month
4 GSTR-2A Monthly Details of inward supplies made available to the recipient on the basis of Form GSTR-1 furnished by the supplier Registered Taxable Supplier 11th of the next month
5 GSTR-3 Monthly Monthly return on the basis of finalization of details of outward supplies and inward supplies along with the payment of amount of tax. Registered Taxable Person 20th of the next month
6 GSTR-3A N.A Notice to a registered taxable person who fails to furnish return under section 27 and section 31 N.A N.A
7 GSTR-4 Quarterly Quarterly return for compounding taxable person Composition Supplier 18th of the month succeeding quarter
8 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 Composition Supplier N.A
9 GSTR-5 Monthly Return for Non-Resident foreign taxable person Non-Resident Taxable Person 20th of the next month
10 GSTR-6 Monthly Return for Input Service Distributor Input Service Distributor 13th of the next month
11 GSTR-6A Monthly Details of inward supplies made available to the ISD recipient on the basis of Form GSTR-1 furnished by the supplier Input Service Distributor 11th of the next month
12 GSTR-7 Monthly Return for authorities deducting tax at source Tax Deductor 10th of the next month
13 GSTR-7A Monthly TDS Certificate – capture details of value on which TDS is deducted and deposit on TDS deducted into appropriate Govt Tax Deductor N.A
14 GSTR-8 Monthly Details of supplies effected through e-commerce operator and the amount of tax collected E-commerce Operator/Tax Collector 10th of the next month
15 GSTR-9 Annually Annual Return Registered Taxable Person 31st December of next financial year
16 GSTR-9A Annually Furnish the consolidated details of quarterly returns filed along with tax payment details Composition Supplier 31st December of next financial year
17 GSTR-9B Annually Reconciliation Statement – audited annual accounts and a reconciliation statement, duly certified Registered Taxable Person 31st December of next financial year
18 GSTR-10 Monthly Final Return Taxable person whose registration has been surrendered or cancelled Within three months of the date of cancellation or date of cancellation order, whichever is later
19 GSTR-11 Monthly Details of inward supplies to be furnished by a person having UIN Person having UIN and claiming refund 28th of the month following the month for which statement is filed
20 GST ITC-1 Monthly Communication of acceptance, discrepancy or duplication of input tax credit claim Registered Taxable Person N.A
21 GST-TRP-1 N.A Application for enrolment as Tax return preparer Tax Return Preparer N.A
22 GST-TRP-2 N.A Enrolment certificate as Tax return preparer N.A N.A
23 GST-TRP-3 N.A Show cause to as Tax return preparer N.A N.A
24 GST-TRP-4 N.A Order of cancelling enrolment as Tax return preparer N.A N.A
25 GST-TRP-5 N.A List of Tax return preparers N.A N.A
26 GST-TRP-6 N.A Consent of taxable person to Tax return preparer Registered Taxable Person N.A
27 GST-TRP-7 N.A Withdrawal of authorization to tax return preparer N.A N.A

All returns are required to be filed digitally online through a common portal to be provided by GSTN, non-government, private limited company promoted by the central and state governments with the specific mandate to build the IT infrastructure and the services required for implementing Goods and Services Tax (GST).

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