GST Return Forms

CA Anurag Sharma , Last updated: 25 December 2024 Share Follow on Google News

Quick Summary

This article provides a comprehensive overview of various Goods and Services Tax (GST) return forms, detailing their specific purposes and associated filing deadlines. It covers forms like GSTR-1 for outward supplies, GSTR-3B for summary returns, and annual returns such as GSTR-9 and GSTR-9C. The guide also outlines returns for specific taxpayer categories like composition dealers (GSTR-4), non-resident foreigners (GSTR-5), and those liable for TDS/TCS.

GST Return Forms: Deadlines and Details Explained

GST Return Forms
Sno.	Return Form	Details	Due Date
1	GSTR-1	Details of outward supplies.	- 11th of every month.
1	GSTR-1	Details of outward supplies.	- 13th of the month following the quarter for QRMP (turnover < ₹5 crores).
2	GSTR-3B	Summary return of input and output.	- 20th of every month.
2	GSTR-3B	Summary return of input and output.	- 22nd or 24th of the month following the quarter for QRMP.
3	GSTR-4	Annual returns are to be filed by composition dealers.	30th April of the year following the relevant financial year.
4	GSTR-5	Non-resident foreign taxpayers registered under GST.	- 13th of every month (from October 2022).
4	GSTR-5	Non-resident foreign taxpayers registered under GST.	- Earlier: 20th of every month.
5	GSTR-5A	OIDAR (Online Information and Database Access or Retrieval) service providers.	20th of every month.
6	GSTR-6	Details of input credit received and distributed by ISD (Input Service Distributors).	13th of every month.
7	GSTR-7	Persons liable to deduct TDS under GST.	10th of every month.
8	GSTR-8	Persons liable to collect TCS under GST.	10th of every month.
9	GSTR-9	Annual return (to be filed by registered taxpayers having turnover > ₹2 crores).	31st December of the year following the relevant financial year.
10	GSTR-9C	Annual GST Reconciliation Statement.	31st December of the year following the relevant financial year.
11	GSTR-10	Taxpayer whose GST registration has been cancelled or who has surrendered their GST registration.	Within 3 months of the date of cancellation or surrender.
12	GSTR-11	Registered person who has been issued a UIN (Unique Identification Number) to get credit/refunds under GST.	28th of the month following the month in which inward supplies are received.

The author can be reached on Twitter (X) at: caanuragwriter

FAQ :

The due date for filing GSTR-1 is the 11th of every month. For QRMP taxpayers with a turnover under ₹5 crores, the due date is the 13th of the month following the quarter.

GSTR-9 is the annual return form for registered taxpayers with a turnover exceeding ₹2 crores. GSTR-9C is the annual GST Reconciliation Statement.

GSTR-4 is an annual return that must be filed by composition dealers.

GSTR-3B is a summary return used to declare input tax credit and output tax liabilities.

GSTR-10 is for taxpayers whose GST registration has been cancelled or surrendered, and it must be filed within 3 months of the cancellation or surrender date.

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