GST Returns - Accounts Knowledge Hub

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).