{"id":3612,"date":"2023-09-28T14:53:51","date_gmt":"2023-09-28T09:23:51","guid":{"rendered":"https:\/\/enterslice.com\/learning\/?p=3612"},"modified":"2023-10-03T16:05:23","modified_gmt":"2023-10-03T10:35:23","slug":"forms","status":"publish","type":"gst","link":"https:\/\/enterslice.com\/learning\/gst\/forms\/","title":{"rendered":"GST Forms \u2013 Types of Return and Due Date of Filing"},"content":{"rendered":"

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<\/strong><\/a> and yearly return.<\/p>\n\n\n\n

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.<\/p>\n\n\n\n

GST Forms and the Due Date of Filing<\/h2>\n\n\n\n

Different GST Forms and their due date of filing are given as under:<\/strong><\/p>\n\n\n\n

Type of Form<\/strong><\/td>Description of the Form<\/strong><\/td>Person liable to file<\/strong><\/td>Time limit of filing<\/strong><\/td><\/tr>
GSTR-1<\/a><\/td>Details of outward supplies of taxable goods and services affected.<\/td>Registered Taxable Supplier<\/td>11th<\/sup> of the next month; previously it was 10th<\/sup> of the next month.<\/td><\/tr>
GSTR-2<\/a><\/td>Details of inward supplies of taxable goods and services affected claiming input tax credit.<\/td>Registered Taxable Recipient<\/td>15th<\/sup> of the next month<\/td><\/tr>
GSTR-3<\/a><\/td>Monthly return on the basis<\/a> of finalization of details of outward supplies and inward supplies along with the payment of the amount of tax.<\/td>Registered Taxable Person<\/td>20th<\/sup> of the next month<\/td><\/tr>
GSTR-4<\/a>\/CMP-08<\/td>Return for a Taxpayer registered under composition scheme.<\/td>Composition supplier<\/td>18th<\/sup> of the month succeeding quarter.<\/td><\/tr>
GSTR-5<\/a><\/td>Return for a Non-Resident foreign taxable person.<\/td>Non-Resident taxable person<\/td>20th<\/sup> of the next month<\/td><\/tr>
GSTR-6<\/a><\/td>Return for input service distributor.<\/td>Input Service Distributer<\/td>13th<\/sup> of the next month<\/td><\/tr>
GSTR-7<\/a><\/td>Return for authorities deducting tax at source.<\/td>Tax Deductor.<\/td>10th<\/sup> of the next month<\/td><\/tr>
GSTR-8<\/td>Details of supplies effected through E-Commerce operator and the amount of tax collected.<\/td>E-Commerce\/ Tax Collector.<\/td>10th<\/sup> of the next month<\/td><\/tr>
GSTR-9<\/td>Annual Return<\/td>Registered Taxable Person<\/td>31st<\/sup> December of next Financial year.<\/td><\/tr>
GSTR-10<\/td>Final Return<\/td>Taxable person whose registration has been surrendered or cancelled.<\/td>Within 3 months of the date of cancellation or date of cancellation order, whichever is later<\/td><\/tr>
GSTR-11<\/td>Details of inward supplies to be furnished by a person having UIN.<\/td>A person having UIN and claiming a refund.<\/td>28th<\/sup> of the month following the month for which statement is filed.<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

*It may be noted that GSTR 2 and 3 have been suspended from 2017 September onwards.<\/p>\n\n\n\n

A Brief Description of the GST Forms<\/h2>\n\n\n\n

Returns to be filed by the Normal Tax Payer:<\/p>\n\n\n\n