GST Return Forms

CA Anurag Sharma | Last updated: 25 December 2024

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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 Sno. Return Form Details Due Date 1 GSTR-1 Details of outward supplies. - 11th of every month. - 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.

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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.