CA Final
2405 Points
Joined April 2010
Types of GST Returns
Eight different types of Returns are prescribed viz. GSTR 1 to GSTR 11; Types of taxpayers for every return and the periodicity of return for different categories of taxpayers is as follows..
| Return |
For |
Due Date |
| GSTR 1 |
Outward supplies made by taxpayer (other than compounding taxpayer and ISD) |
10th of the next month |
| GSTR-1A |
Details of outward supplies as added, corrected or deleted by the recipient |
|
| GSTR 2 |
Inward supplies received by a taxpayer (other than a compounding taxpayer and ISD) |
15th of the next month
|
| GSTR-2A |
Details of inward supplies made available to the recipient on the basis of FORM GSTR-1 furnished by the supplier |
|
| GSTR 3 |
Monthly return (other than compounding taxpayer and ISD) |
20th of the next month |
| GSTR-3A |
Notice to a registered taxable person who fails to furnish return under section 27 and section 31 |
|
| GSTR 4 |
Quarterly return for Compounding Taxpayer |
18th of the month next to quarter |
| GSTR-4A |
Details of inward supplies made available to the recipient registered under composition scheme on the basis of FORM GSTR-1 furnished by the supplier |
|
| GSTR 5 |
Periodic return by Non-Resident Foreign Taxpayer |
Last day of registration |
| GSTR 6 |
Return for Input Service Distributor (ISD) |
15th of the next month |
| GSTR-6A |
Details of inward supplies made available to the ISD recipient on the basis of FORM GSTR-1 furnished by the supplier |
|
| GSTR 7 |
Return for Tax Deducted at Source |
10th of the next month |
| GSTR-7A |
TDS Certificate |
|
| GSTR 8 |
Statement for E-Commerce Operators |
—- |
| |
|
|
| GSTR 9 |
GST Annual Return |
By 31st December of next FY |
| GSTR 9A |
Simplified Annual return by Compounding taxable persons registered under section 8 |
|
| GSTR 10 |
GST Final Return |
|
| GSTR 11 |
GST Inward Supplies Statement for UIN |
|
| TRP-1 |
Application for enrolment as Tax return preparer |
|
| TRP-2 |
Enrolment certificate as Tax return preparer |
|
| TRP-3 |
Show cause to as Tax return preparer |
|
| TRP-4 |
Order of cancelling enrolment as Tax return preparer |
|
| TRP-5 |
List of Tax return preparers |
|
| TRP-6 |
Consent of taxable person to Tax return preparer |
|
| ITC-1A |
GST ITC Mismatch Report |