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Types of GST Returns and GSTR Due Dates

06/12/2018 17:53:57 GST
types of GST returns
There are 11 types in GSTR filing such as GSTR 1, GSTR 2, GSTR 3, GSTR 4, GSTR 5, GSTR 6, GSTR 7, GSTR 8, GSTR 9, GSTR 10, GSTR 11.

GSTR-1 Return – Due on 10th of Every Month

This statement includes the details of debit notes, credit notes, details of invoices, all the outward invoices generated in a particular month which includes details about the outward supplies of goods and services made by the taxpayers. GSTR 1 is the monthly statement which has to be filed by the taxpayer.
There is a specific date in which the filing has to be done, as per that GSTR 1 or return of outward supplies filing should be done on 10th of every month. In case delay is done from the taxpayer's side then he cannot file the return again and will be charged with a penalty.

GSTR-2 Return – Due on 15th of Every Month

GSTR 2 form contains the details of sales and purchase of goods and services. GSTR 2 or return of outward supplies is a monthly return which should be filed by every taxpayer. GSTR 2 should be filed by:
A Non-resident taxable person.
Input service provider
A person paying tax under section 10
Person opting Composition scheme
It is necessary for every taxpayer to file the details before the due date, in case the taxpayer fails to do so, he will be charged with a penalty. The due date for GSTR 2 registration is 15th of every month. GSTR 2 has another part in it which is known as GSTR 2A. GSTR 2A is a Read-only form where no changes can be made. GSTR 2A contains the details of the invoice to the buyers.

GSTR-3 Return – Due on 20th of Every Month

GSTR 3 or monthly GST return is the final form to filed by the taxpayer with the details including with the monthly return of the business.
The Part A of GSTR 3 will be auto-populated based on information furnished through GSTR 1, GSTR 2 and based on other liabilities of preceding tax periods.
The due date for filing GSTR 3 is 20th of every month.
In Part B of GSTR 3, the taxpayer can submit his liability towards tax, interest, penalty, fees or any other amount payable under the Act and include the details.
GSTR 3 return should be filed by:
Input service distributor
Non-Resident Taxable person
A person paying tax under section 10
A person opting for Composition Levy
A person required to deduct tax at source
A person required to collect tax at source i.e. person paying tax under section 52.
GSTR 3B filing should be done separately for each of your GSTIN and it cannot be revised which means the taxpayer can make the changes until he submits the form, after submission no changes can be done.

GSTR-4 Return – Quarterly Return for Composition Suppliers Due on 18th

GSTR 4 document which needs to be filed by every registered taxpayer who has signed up for composition scheme.
The due date of GSTR4 return filing is before 18th of every month. There is a read-only section which is known as GSTR 4A where the information will be auto-populated by the earlier completed filing.
The GSTR 4 return filing should be done by a registered person paying tax under section 10 which means the person paying composition levy.

GSTR-5 Return – Monthly Return for Non-Resident Taxable Persons

GSTR 5 return has to be filed by a registered but non-resident taxpayers (The one who resides in overseas, has occasional transactions in India, and the one who has no fixed business place. GSTR 5 is a periodic filing. The taxpayer must file information and details of outward supplies and inward supplies. GSTR 5 return form includes expenses and incomes details.
GSTR 5 has the detailed information of the registered but non - resident taxpayer, which includes details of the sales and purchase done by him.

GSTR-6 Return – Monthly Return for Input Service Distributors

GSTR 6 has to be filed by the Input Service Distributor. It is necessary for every taxpayer to file GSTR 6. GSTR 6 has the details of ITC (Input tax credit) There is a read-only form which is known as GSTR 6A. The due date for filing GSTR 6 is 13th of every month.

GSTR-7 Return – Monthly Return for Tax Deductors

GSTR 7 return filing is a monthly return which is to be done by a taxpayer, who have to deduct TDS (Tax Deduct at Source) under GST. In GSTR 7 return form, the entire details of TDS amount, TDS source, TDS deduct will be shown. GSTR 7 form is to be filed by specific taxpayers and not by every registered taxpayer. For the current financial year, the filing should be done on 10th of November.

GSTR-8 Return – Monthly Return for E-Commerce Operator

GSTR 8 has to be filed by the E-commerce operators who deduct TCS (Tax collected at source). The E-commerce business operator means the businesses which are totally done through the online medium, for example, Flipkart, Amazon etc.
The due date for filing GSTR 8 is 10th of every month.

GSTR-9 Return – Annual GST Return

GSTR-9 return or annual GST return which has to be filed by every registered taxpayer and even the one who has registered themselves under Composition scheme.
GSTR 9 form has form types in it such as GSTR 9, GSTR 9A, GSTR 9B, GSTR 9C.
GSTR 9 has to be filed by the regular taxpayer, GSTR 9A should be filed by the taxpayer who has registered themselves under Composition scheme.
GSTR 9B by E-commerce operators, GSTR 9C by the taxpayers whose annual income exceeds 2 crore rupees.
The due date for filing GSTR 9 is the 31st of March 2019.

GSTR-10 Return – Final GST Return

GSTR 10 is done by them whose GST registration was canceled or surrendered. This filing of GSTR 10 is also known as return filing. GSTR 10 should be filed withing 3 months after cancellation.
In the year 2017, the due date for filing GSTR 10 was exceeded to 31st September.

GSTR-11 Return – GST Return for UIN Holders

This filing is mandatory for the one who has registered by UIN (Unique Identity Number). Unique Identity Number is a sort of classification made for foreign diplomatic missions and embassies who are not liable to taxes in Indian territory.
The due date for filing GSTR 11 is 28th of every month.

GST return filing is mandatory for every and it is necessary that each one of them complete this procedure periodically to avoid penalties which can be liable as per the GST laws.

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