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GST Forms – Types of Return and Due Date of Filing

Ashish M. Shaji

| Updated: Aug 25, 2017 | Category: GST Returns

GST Forms

GST returns are required to be filed by the taxpayer as per the law with the tax administrative authorities. As per the rules framed under the GST, a normal taxpayer is required to file a number of monthly GST returns and yearly return.

Different GST Forms has to be filed by taxpayers. The GST Return is to be mandatorily filed as non-filing of the same may lead to penalties and interest and the disallowance of an input tax credit.

GST Forms and the Due Date of Filing

Different GST Forms and their due date of filing are given as under:

Type of FormDescription of the FormPerson liable to fileTime limit of filing
GSTR-1Details of outward supplies of taxable goods and services affected.Registered Taxable Supplier11th of the next month; previously it was 10th of the next month.
GSTR-2Details of inward supplies of taxable goods and services affected claiming input tax credit.Registered Taxable Recipient15th of the next month
GSTR-3Monthly return on the basis of finalization of details of outward supplies and inward supplies along with the payment of the amount of tax.Registered Taxable Person20th of the next month
GSTR-4/CMP-08Return for a Taxpayer registered under composition scheme.Composition supplier18th of the month succeeding quarter.
GSTR-5Return for a Non-Resident foreign taxable person.Non-Resident taxable person20th of the next month
GSTR-6Return for input service distributor.Input Service Distributer13th of the next month
GSTR-7Return for authorities deducting tax at source.Tax Deductor.10th of the next month
GSTR-8Details of supplies effected through E-Commerce operator and the amount of tax collected.E-Commerce/ Tax Collector.10th of the next month
GSTR-9Annual ReturnRegistered Taxable Person31st December of next Financial year.
GSTR-10Final ReturnTaxable person whose registration has been surrendered or cancelled.Within 3 months of the date of cancellation or date of cancellation order, whichever is later
GSTR-11Details of inward supplies to be furnished by a person having UIN.A person having UIN and claiming a refund.28th of the month following the month for which statement is filed.

*It may be noted that GSTR 2 and 3 have been suspended from 2017 September onwards.

A Brief Description of the GST Forms

Returns to be filed by the Normal Tax Payer:

  • GSTR-1

The following information is required to be submitted for filing this return:

  1. GSTIN of the taxable person.
  2. Name of the taxpayer.
  3. The period for which the return is filed.
  4. Gross turnover in the last financial year.
  5. Taxable outward supplies.
  6. Debit note or Credit note details.
  7. Exempted or Nil Rated and Non- GST Supplies.
  8. Tax liability arises out of advance receipt.
  9. Tax paid.
  • GSTR-2

The following information is required to be submitted for filing this return:

  1. GSTIN of the taxable person.
  2. Name of the taxpayer.
  3. The period for which the return is filed.
  4. Details of the inward supplies.
  5. Import of goods in the current period and earlier period.
  6. Services received from the person outside India.
  7. Credit received from Input Service Distributor.
  8. Input Tax Credit Reversal.
  9. Tax Paid.
  • GSTR-3

The following information is required to be submitted for filing this return:

  1. GSTIN[1] of the taxable person.
  2. Name of the taxpayer.
  3. Address of the person.
  4. The period for which the return is filed.
  5. Total Turnover.
  6. Details of outward Supplies.
  7. Details of Inward Supplies.
  8. Details of Tax Liability for the period.
  9. Details of the TDS for the period.
  • GSTR-9

It is an annual return; it is nothing but the accumulation of all the 12 months GSTR-3 returns. It will include the information regarding the tax paid during the year.

GST Forms: Frequency of filing

Originally, normal taxpayers ware required to file GST returns monthly. However, some relief is granted by the authorities to the taxpayers. Now, taxpayer whose annual aggregate turnover of the previous financial year or whose anticipated turnover in the current financial year is up to Rs 1.5 crore have an option to file return either monthly or quarterly.

Returns Filed by the Composition Tax Payer

  • GSTR-4A:Details regarding the inward supplies as mentioned in GSTR-1 is contained in this form.
  • GSTR-4/CMP-08: It is a quarterly return, in this form the taxpayer has to submit detailed information on his outward supplies. It also contains the details of tax payment and tax already paid.

*It may be noted that CMP-08 is the return that has replaced the erstwhile GST Return 4.

  • GSTR-9 A: It is the annual return to be filed by the taxpayer who is registered under Composition levy. It includes the details of all the quarterly returns filed by the taxpayer during the year. The due date of GSTR- 9A is 31st of December of next financial year.

Return to be Filed by Foreign Non-Resident Taxpayer

  • GSTR-5

Any non-resident individual has to compulsorily file this form. This form contains the details regarding the outward supplies, imports made, tax paid and input tax credit availed. This return has to be filed within 20th of the next month and in case if the registration is given up then, in that case, it is to be filed within 7 days of such surrender or the expiry.

Returns to be filed by an Input Service Distributor

  • GSTR-6A: It is a monthly return. This return is filed only when the supplier has filed the Return GSTR-1. This return contains the details regarding the inward supplies made to the Input Service Distributor.
  • GSTR 6: It is a monthly filing. Once the details of the ISD are confirmed then only this form can be generated.

Return to be filed by the Tax Deductor

  • GSTR-7: It is a monthly return. Details of the tax deducted during the month are to be furnished here.

Return to be filed by an E-Commerce Operator

  • GSTR-8: This return is to be filed by the supplier of E-commerce goods or service. The return shall contain the details of the supplies made by the supplier.

New GST Form: GSTR 3B Return

Tax authority to reduce the burden of taxpayers has introduced a form called Form 3B. This form is a type of self-declaration return. This form is introduced recently. This form is required to be filed by every registered taxpayer except Taxpayer who is paying under the Composition Scheme. For each GSTIN separate return shall be filed.

Conclusion

Return filing is mandatory under GST. Late filing may lead to penalties. Therefore you must fill GST forms and file return within the due date. For any additional information, contact Enterslice.

Read our article: Consequences of non-filing of GST returns

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Ashish M. Shaji

Ashish M. Shaji has done his graduation in law (BA. LLB) from CCS University. He has keen interests in doing extensive research and writing on legal subjects especially on criminal and corporate law. He is a creative thinker and has a great interest in exploring legal subjects.

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