GST Return
- GST Return Filing
- What is GST Return?
- Who should file GST Returns?
- Sales
- Purchase
- Output Goods and services tax (on Sales)
- Input Tax Credit with GST paid on the purchase
- Types of GST Returns under New GST Law
Return form | Who should file the return and what should be filed? | Frequency | Due date for filing |
GSTR-1 | Registered taxable supplier should file details of outward supplies of taxable goods and services as effected. | Monthly | 11th of the subsequent month. |
GSTR-2 | Registered taxable recipient should file details of inward supplies of taxable goods and services claiming input tax credit. | Monthly | 15th of the subsequent month. |
GSTR-3 | Registered taxable person should file monthly return on the basis of finalization of details of outward supplies and inward supplies plus the payment of amount of tax. | Monthly | 20th of the subsequent month. |
GSTR-4 | Composition supplier should file quarterly return. | Quarterly | 18th of the month succeeding quarter. |
GSTR-5 | Return for non-resident taxable person. | Monthly | 20th of the subsequent month. |
GSTR-6 | Return for input service distributor. | Monthly | 13th of the subsequent month. |
GSTR-7 | Return for authorities carrying out tax deduction at source. | Monthly | 10th of the subsequent month. |
GSTR-8 | E-commerce operator or tax collector should file details of supplies effected and the amount of tax collected. | Monthly | 10th of the subsequent month. |
GSTR-9 | Registered taxable person should file annual return. | Annual | 31 December of the next fiscal year. |
GSTR-10 | Taxable person whose registration has been cancelled or surrendered should file final return. | Once, after the registration of GST is cancelled | Within 3 months of date of cancellation or date of cancellation order, whichever is later. |
GSTR-11 | Person having UIN claiming refund should file details of inward supplies. | Monthly | 28th of the month, following the month for which the statement was filed. |
- Various Kinds of GSTR Forms with Explanation
- Penalty for late filing of GST Returns