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What are the types of GST Return & due dates filing

Narendra Kumar

| Updated: Nov 20, 2018 | Category: GST, GST Returns

types of GST Return

GST Return filing is a document containing all the details of the earned income which a proposed taxpayer needs to file with the tax administrative authorities. This is used by tax administrative to calculate the tax liability. All the registered businesses have to file the monthly, quarterly or annual GST returns based on the nature of the business. In this article, we will tell you about Types of GST Return.

Under GST, a registered dealer has to file the GST Return that includes-

For GST Return, GST compliant sales and GST purchase invoice are required.

Who should file GST Returns?

In the GST Return, every regular business has to file 2 monthly returns and one annual return.  The total return amounts to 26 return in a year.  The quality of the system is that one has to file manually enter the details of one monthly return- GSTR-1.  The other return GSTR 3B will get the auto-populated by deriving information from GSTR-1 will be filed by you and your vendors.

There are other separate Types of GST Return required to file in special cases like by a composition dealer.

How to file GST Return online?

GST Return filing procedures are quite simple and straightforward. The Registered taxpayers are required to log in on GST Portal with their login credentials. And, once the taxpayer is logged in then click on the return page and file the respective forms by filing the required information and documents. The computed tax liability also needs to pay off at the time of final filing of the returns.

Or you can contact us; we at Enterslice will do all your work with the blink of eyes.

What are the types of GST RETURN?

  • Any Regular Business:-

GSTR-1

GSTR-1 gives the detail of outward supplies of taxable goods or services affected from July 2018 to March 2019. The GSTR-1 is to be file monthly. The GST Return is filed on 11th of the next month. Details of the outward supplies of the taxable goods or services till June 2018 will be the 10th of the next month.  Furthermore, taxpayers whose turnover was less than Rs 1.5 crores in the previous financial year and has the option to file a quarterly GSTR-1 by the end of the next month affected July 2018 to March 2019.

GSTR-2

GSTR-2 gives the detail of the inward supplies of taxable goods or services that are claimed the input tax credit.  GSTR- 2 contains all the transaction of the registered dealer for a month. It is also implied on the reverse charge mechanism. The GSTR-2 is to be filed monthly on every 15th of the next month.  Suspended Now

GSTR-3

It gives the detail of the outward supplies and inward supplies along with the payment of the amount of tax. GSTR-3  filed monthly on every 20th of the next month. Suspended Now

GSTR-3B

It is to be a file for the months up to March 2019. GSTR-3B is filed monthly on every 20th of the next month.

  • A dealer of Composition Scheme

A composition dealer enjoys the benefits of lesser returns and less compliance along with the payment of taxes at very nominal rates. A composition dealer has to file only 2 returns-

GSTR-4

It files the return for compounding the taxable person. GSTR-4 is to be filed quarterly on every 18th of month succeeding quarter.

GSTR-9

GSTR-9 is to file for an annual return on 31st December of the next financial year.

GSTR-9A

GSTR-9A is to file for an annual return on 31st December of the next financial year.

  • Types of GST Return filed by Specifically registered dealers:

GSTR-5

GSTR-5 return is filed by non- resident foreign taxable person. GSTR-5 is filed monthly on every 20th of the next month.

GSTR-5A

GSTR-5A return is filed by a Non- resident person providing OIDAR services. GSTR-5A is filed monthly on every 20th of the next month.

GSTR-6

GSTR-6 is filed by Input Service Distributor. GSTR-6 is filed monthly on every 13th of the next month.

GSTR- 7

GSTR-7 is filed by authorities deducting tax at source. GSTR-7 is filed monthly on 10th of the next month.

GSTR-8

GSTR-8 gives the details of supplies effecting through e-commerce operator and the amount of tax collected. GSTR-8 is filed monthly on 10th of the next month.

GSTR-10

GSTR-10 is a final return. It is filed once when there is any cancellation or surrender of cancellation.

GSTR-11

GSTR-11 gives the detail of inward supplies to be furnished by a person having UIN[1] that claims a refund. It is to be filed monthly on 28th of the month following the month for which is statement is filed.

GST Return Due date – what is GST Return filing due date

The due dates for filing all types of GST return could be extended by issuing orders or notifications. The following are the list of upcoming GST return due dates –

GSTR-1 – due date

For turnover up to Rs 1.5 crores and who opted Quarterly filing –

  • Regular Taxpayer-

July to September 2017- 31st October 2018

October to December 2017-31st October 2018

January to March 2018- 31st October 2018

April to June 2018- 31st October 2018

July to September 2018- 31st October 2018

October- December 2018- 31st January 2019

January to March 2019- 30th April 2019

  • Newly Migrated Taxpayer

For all the quarters from July 2017 to September 2018 extended till 31st December 2018. The above-mentioned list remains the same for a region like Kodagu, Mahe, and Kerela for the purpose of filing the return and the return will be filed for the quarter July 2018 to September 2018 extended till 15th November 2018.

All quarter from July 2017 to September 2018 extended to December 2018.

For turnover up to Rs 1.5cr/turnover of less than 1.5 cr but they opted Monthly Filing

April 2018- 31st May 2018

May 2018- 10th June 2018

June 2018- 10th July 2018

July 2018- 10th August 2018

August 2018- 10th September 2018

September 2018- 10th October 2018

GSTR-2 and GSTR-3

GSTR-2 and GSTR-3 filing has been suspended now for the time.

The due dates for GSTR-3B have been extended to March 2019. All the businesses have to file GSTR-3B by the 20th of the next month until March 2019. The due date for the September month has been extended to 20th October 2018.

GSTR-4

The due date for filing the return for a quarter period of July 2018 to September 2018 is the 18th October 2018.

GSTR-5

The Due date for filing GSTR-5 & GSTR-5B return for the month of September 2018 is 20th October 2018. CBEC withdraws the reduction in late fees for only GSTR- 5A charged for the delay in the return filing effects from 7th March 2018.

GSTR-6

The due date for filing GSTR-6 for the month from July to August 2018 is extended to 30th September 2018.

Late Fees for Filing GST Return

If you forgot to file any types of GST Return within the time then you will liable to pay interest and a late fee. The Interest on the late fee is charged at 18% per annum.  It has to be calculated by the taxpayer on the outstanding tax.  The time period will be the next day of filing the date of payment.

The late fees are Rs 100 per day. So it paid as CGST- Rs 100 and SGST-Rs 100. The total late fees will be around Rs 200 per day. The maximum amount of late fees is Rs 5000.

Exemption for filing GST Return

GSTR-1

Well it is known that every registered person is required to file GST-1 irrespective of the factor there were any transactions during the month or not.

However, the following person who is exempt from filing the returns are as-

  • Input Service Distributor
  • Composition dealer
  • Non- resident taxable person
  • Taxpayer liable to collect TCS
  • Taxpayer liable to deduct TDS
  • Supplier of online information and the database as per section 14 of IGST act

GSTR-2

Every registered person is required to file GST-2 irrespective of the factor there were any transactions during the month or not.

However, the following person who is exempt from filing the GSTR-2 returns are as-

  • Input Service Distributor
  • Composition dealer
  • Non- resident taxable person
  • The person liable to collect TCS
  • The person liable to deduct TDS
  • Supplier of online information and the database as per section 14 of IGST act

GSTR-3

Every registered person is required to file GST-3 irrespective of the factor there were any transactions during the month or not.

However, the following person who is exempt from filing the GSTR-3 returns are as-

  • Input Service Distributor
  • Composition dealer
  • Non- resident taxable person
  • The person liable to collect TCS
  • The person liable to deduct TDS
  • Supplier of online information and the database as per section 14 of IGST act

GSTR- 4

Only a taxpayer who have opted or composition scheme has required filing GSTR-4.

However, the following person who is exempt from filing the GSTR-4 returns are as-

  • Input Service Distributor
  • The non- resident taxable person
  • The person liable to collect TCS
  • The person liable to deduct TDS
  • Supplier of online information and the database as per section 14 of IGST act

GSTR- 6

Only an Input Service Distributor is liable to file GSTR-6 return.

However, the following person who is exempt from filing the GSTR-6 returns are as-

  • Composition dealer
  • The non- resident taxable person
  • The person liable to collect TCS
  • The person liable to deduct TDS
  • Supplier of online information and the database as per section 14 of IGST act

How to revise GST Return?

GSTR-1

Once you filed the return then you cannot revise. If in case, you made any mistake then you can rectify it in the next period’s return.  It means that if a mistake is made in September GSTR-1, then the rectification for the same could be made in October GSTR-1.

GSTR-3

Once you filed the return then you cannot revise. If in case, you made any mistake then you can rectify it in the next month’s GSTR-1 and GSTR-2 returns. Direct revision in GSTR-3 Is not feasible as GSTR-3 are auto-generated without the provision for editing.

GSTR-4

GSTR-4cannot revised after filing on the GSTN Portal. If in case, you made any mistake then it can be revised in the next month easily. For ex- if you made any mistake in the GSTR-4 filed for the July- September quarter, then rectification for the same could be done when filing the next quarter’s GSTR-4.

GSTR-6

There are no provisions under GST for revising GSTR 6.  Any mistake made in the return can be corrected later when you file GSTR-6 of the following month.

GSTR-7

GSTR-7 is to file then cannot revise. If in case you made any mistake in return then it can be revised in the next monthly return.  It means that if there is any mistake made in October GSTR-7, rectification for the same can be made in November GSTR-7 or in a later month when the error or omission is identified.

GSTR- 8

GSTR-8 once filed, it cannot be revised. And any mistake in the return could be revised in next month’s return, for example, if a mistake is made in October then the rectification for the same can be done in November filing or in late months the error or omission are identified.

Read our article:Goods Transport Agency under GST- Meaning, Services, GST Rate and Place

Narendra Kumar

Experienced Finance and Legal Professional with 12+ Years of Experience in Legal, Finance, Fintech, Blockchain, and Revenue Management.

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