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).