Every taxable person registered under the GST Act has to furnish the details of sales/services provided, purchases/input services and tax paid and collected thereon by the filing of returns under the GST law. Before filing any return, payment of tax due is should be pre-determined else such return will be considered invalid.
Types of Returns to be filed under GST
Under the GST, multiple forms need to be filed by the taxpayer. All these forms are required to be filed electronically (e-filed). The most common used return will be GSTR 1, 2,3, 4 & 9. GSTR 1, GSTR 2 & GSTR 3 is required to be filed on monthly basis, GSTR 4 is required to be filed on a quarterly basis whereas GSTR 9 should be filed on an annual basis.
The details of forms that are required to be filed under GST are mentioned below along with their applicability and periodicity.
For Regular Dealer / Service Provider
|
Form Type |
Frequency |
Due Date |
Details to be Furnished |
|
GSTR-1 |
Monthly |
10th of succeeding month |
Furnish details of outward supplies/output services of taxable goods and/or services |
|
GSTR-2A |
Monthly |
On 11th of succeeding Month |
Auto-populated details of inward supplies/input services made available to the recipient on the basis of Form GSTR-1 furnished by the dealer/service provider |
|
GSTR-2 |
Monthly |
15th of succeeding month |
Details of inward supplies/input services of taxable goods and/or services for claiming input tax credit. Addition (Claims) or modification in Form GSTR-2A should be submitted in Form GSTR-2. |
|
GSTR-1A |
Monthly |
20th of succeeding month |
Details of outward supplies as added, corrected or deleted by the recipient in Form GSTR-2 will be made available to supplier |
|
GSTR-3 |
Monthly |
20th of succeeding month |
Monthly return on the basis of finalization of details of outward supplies/output services and inward supplies/input services along with the payment of amount of tax |
|
GST ITC-1 |
Monthly |
- |
Communication of acceptance, discrepancy or duplication of input tax credit claim |
|
GSTR-3A |
- |
- |
Notice to a registered taxable person who fails to furnish return under section 27 and section 31 |
|
GSTR-9 |
Annually |
31st Dec of next fiscal |
Annual Return - furnish the details of ITC availed and GST paid which includes local, interstate and import/exports. |
For Composite Tax Payer
|
Return Type |
Frequency |
Due Date |
Details to be Furnished |
|
GSTR-4A |
Quarterly |
- |
Details of inward supplies/input services made available to the recipient registered under composition scheme on the basis of Form GSTR-1 furnished by the supplier |
|
GSTR-4 |
Quarterly |
18th of succeeding month |
Furnish all outward supply of goods and services. This includes auto-populated details from Form GSTR-4A, tax payable and payment of tax. |
|
GSTR-9A |
Annual |
31st Dec of next fiscal |
The consolidated details of quarterly returns filed along with tax payment details needs to be furnished |
For Foreign Non-resident Tax Payer
|
Return Type |
Frequency |
Due Date |
Details to be Furnished |
|
GSTR-5 |
Monthly |
20th of succeeding month or within 7 days after the expiry of registration |
Details of imports, outward supplies, ITC availed, tax paid, and closing stock needs to be furnished |
For Input Service Distributor
|
Return Type |
Frequency |
Due Date |
Details to be Furnished |
|
GSTR-6A |
Monthly |
0n 11th of succeeding month |
Details of inward supplies made available to the ISD recipient on the basis of Form GSTR-1 furnished by the supplier |
|
GSTR-6 |
Monthly |
13th of succeeding month |
The details of input credit distributed needs to be furnished |
For Tax Deductors
|
Return Type |
Frequency |
Due Date |
Details to be Furnished |
|
GSTR-7 |
Monthly |
10th of succeeding month |
Details of TDS deducted needs to be furnished |
|
GSTR-7A |
Monthly |
TDS certificate to be made available for download |
TDS Certificate - capture details of value on which TDS is deducted and deposit on TDS deducted into appropriate Govt. |
For E-commerce
|
Return Type |
Frequency |
Due Date |
Details to be furnished |
|
GSTR-8 |
Monthly |
10th of succeeding month |
Details of supplies effected through e-commerce operator and the amount of tax collected on supplies needs to be furnished |
For Aggregate Turnover Exceeds 1 crore
|
Return Type |
Frequency |
Due Date |
Details to be furnished |
|
GSTR-9B |
Annually |
Annual, 31st Dec of next fiscal |
Reconciliation Statement - audited annual accounts and a reconciliation statement, duly certified. |
For Final Return
For taxable person whose registration has been surrendered or cancelled
|
Return Type |
Frequency |
Due Date |
Details to be furnished |
|
GSTR-10 |
Monthly |
Within 3 months of cancellation of registration |
Furnish details of inputs and capital goods held, tax paid and payable. |
For Government Departments and United Nation Bodies
|
Return Type |
Frequency |
Due Date |
Details to be furnished |
|
GSTR-11 |
Monthly |
28th of succeeding month |
Details of inward supplies to be furnished by a person having UIN |
GST Return filing process
- Every assessee registered and falling under the ambit of taxability has to furnish outward supply/output service details inForm GSTR-1 (GST Returns-1) by the 10th of the subsequent month.
- Further, on the 11th of the subsequent month, the visibility of inward supplies/input services is available for the recipient for perusal in the auto-populatedGSTR-2A.
- The tenure ranging from 11thof the said a subsequent month to the 15th of the month will allow for the corrections, if any, (additions, modifications, and deletion) in Form GSTR-2A and submission in Form GSTR-2 by 15th of the subsequent month.
- The aforesaid corrections (addition, modification, and deletion) by the recipient inForm GSTR-2 will be available to a supplier in Form GSTR-1A. The supplier needs to follow the either of the options i.e., to accept or reject the adjustments made by the recipient. The Form GSTR-1 will be amended according to the extent of corrections confirmed by the supplier.
- Subsequently, on 20th of the said month, the auto-populated returnGSTR-3 will be available for submission along with the payment for the same.
- Post the due date of filing the monthly return i.e., Form GSTR-3, the inward supplies will be matched with the outward supplies as furnished by the supplier, and then the final acceptance of input tax credit will be communicated in Form GST ITC-1.
- Also, the mismatch input tax credit on account of excess claims or duplication claims will be communicated inForm GST ITC-1. Discrepancies not ratified will be added as output tax liability along with interest. However, within the prescribed time, if it is ratified, the recipient will be eligible to reduce this output tax liability.
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