Filing of Goods and Service Tax (GST) Returns

GST Return

GST return is a document that contains the details of the income of the taxpayer. This document needs to be filed with the tax authorities. It will be used by the authorities of tax to calculate the tax liability. Business owners and dealers who are registered under GST must file two monthly GST returns and one annual GST returns.

Types of GST Return

Form	Particulars	Frequency	Due Date
GSTR - 1	Outward supplies Return	Monthly	11th of the next month.
GSTR - 2	Inward supplies Return	Monthly	15th of the next month.
GSTR - 2A	Read-only documents for the recipient, to verify the details uploaded by the seller in GSTR-1.	Monthly	15th of the next month
GSTR - 3	Auto populated document based on the details filled in GSTR-1, GSTR-2 and tax liability of any preceding period.	Monthly	20th of the next month
GSTR - 3B	Inward and Outward supply summary	Monthly	20th of the next month
GSTR - 4	Return for composition dealers	Quarterly	18th of the next month ending the quarter for which return needs to be filed.
GSTR - 5	Return for Non-resident taxable person	Monthly	20th of the next month.
GSTR - 6	Return for Input service distributor	Monthly	13th of the next month.
GSTR - 7	Return for taxpayers which are required to deduct TDS.	Monthly	10th of the next month.
GSTR - 8	Return to be furnished by the E-commerce platform which is required to collect TCS.	Monthly	10th of the next month.
GSTR - 9	Annual return for normally registered taxpayers.	Annual	31st December following the financial year-end.
GSTR - 9A	Annual return for taxpayers registered under the composition scheme.	Annual	31st December following the financial year-end.
GSTR - 9B	Annual return for E-commerce platforms that are required to collect TCS.	Annual	31st December following the financial year-end.
GSTR - 9C	Annual return for the taxpayers who are required to get the accounts audited by CA.	Annual	31st December following the financial year-end.
GSTR - 10	Annual return for the registered taxpayer whose GST registration got cancelled	Once, after the registration of GST is cancelled or surrendered.	Within 3 months from the date cancellation or the date of cancellation; whichever is later.
GSTR - 11	Return for Unique Identification Number holders.	Monthly (as per applicability)	28th of the next month in which the inward supplies are received.