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.NoFormFrequencyDetailWho is required to fileDue Date
1GSTR-1MonthlyDetails of outward supplies of taxable goods and/or services effectedRegistered Taxable Supplier10th of the next month
2GSTR-1AMonthlyDetails of outward supplies as added, corrected or deleted by the recipientRegistered Taxable Recipient20th of the next month
3GSTR-2MonthlyDetails of inward supplies of taxable goods and/or services effected claiming input tax creditRegistered Taxable Recipient15th of the next month
4GSTR-2AMonthlyDetails of inward supplies made available to the recipient on the basis of Form GSTR-1 furnished by the supplierRegistered Taxable Supplier11th of the next month
5GSTR-3MonthlyMonthly return on the basis of finalization of details of outward supplies and inward supplies along with the payment of amount of tax.Registered Taxable Person20th of the next month
6GSTR-3AN.ANotice to a registered taxable person who fails to furnish return under section 27 and section 31N.AN.A
7GSTR-4QuarterlyQuarterly return for compounding taxable personComposition Supplier18th of the month succeeding quarter
8GSTR-4AQuarterlyDetails of inward supplies made available to the recipient registered under composition scheme on the basis of Form GSTR-1 furnished by the supplierComposition SupplierN.A
9GSTR-5MonthlyReturn for Non-Resident foreign taxable personNon-Resident Taxable Person20th of the next month
10GSTR-6MonthlyReturn for Input Service DistributorInput Service Distributor13th of the next month
11GSTR-6AMonthlyDetails of inward supplies made available to the ISD recipient on the basis of Form GSTR-1 furnished by the supplierInput Service Distributor11th of the next month
12GSTR-7MonthlyReturn for authorities deducting tax at sourceTax Deductor10th of the next month
13GSTR-7AMonthlyTDS Certificate – capture details of value on which TDS is deducted and deposit on TDS deducted into appropriate GovtTax DeductorN.A
14GSTR-8MonthlyDetails of supplies effected through e-commerce operator and the amount of tax collectedE-commerce Operator/Tax Collector10th of the next month
15GSTR-9AnnuallyAnnual ReturnRegistered Taxable Person31st December of next financial year
16GSTR-9AAnnuallyFurnish the consolidated details of quarterly returns filed along with tax payment detailsComposition Supplier31st December of next financial year
17GSTR-9BAnnuallyReconciliation Statement – audited annual accounts and a reconciliation statement, duly certifiedRegistered Taxable Person31st December of next financial year
18GSTR-10MonthlyFinal ReturnTaxable person whose registration has been surrendered or cancelledWithin three months of the date of cancellation or date of cancellation order, whichever is later
19GSTR-11MonthlyDetails of inward supplies to be furnished by a person having UINPerson having UIN and claiming refund28th of the month following the month for which statement is filed
20GST ITC-1MonthlyCommunication of acceptance, discrepancy or duplication of input tax credit claimRegistered Taxable PersonN.A
21GST-TRP-1N.AApplication for enrolment as Tax return preparerTax Return PreparerN.A
22GST-TRP-2N.AEnrolment certificate as Tax return preparerN.AN.A
23GST-TRP-3N.AShow cause to as Tax return preparerN.AN.A
24GST-TRP-4N.AOrder of cancelling enrolment as Tax return preparerN.AN.A
25GST-TRP-5N.AList of Tax return preparersN.AN.A
26GST-TRP-6N.AConsent of taxable person to Tax return preparerRegistered Taxable PersonN.A
27GST-TRP-7N.AWithdrawal of authorization to tax return preparerN.AN.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).