Types and forms of GST Returns and their Due Dates

One of the most crucial aspects of the GST regime is filing of proper and timely GST returns. As per the new regime every registered taxpayer is required to file three monthly returns along with one annual return which will result in filling of 37 returns annually. The details in the returns filed by the supplier shall be matched with the details in the returns filed by the recipient to avail the facility of the input tax credit.

The whole process of obtaining GST registration and filing of GST returns is facilitated electronically thus, the possibilities of tax evasion has been reduced drastically.

Form

Description

Due dates for filing the return

GSTR-1

Through this return the details of outward supplies of taxable goods and/or services affected during the previous month are filed.

10th of the succeeding month.

GSTR-2

Through this return the details of inward supplies of taxable goods and/or services affected during the previous month are filed.

15th of the succeeding month.

GSTR-3

Through this return the details of all outward as well as inward supplies of goods and services as filed in GSTR-1 and GSTR-2 are furnished.

20th of the subsequent month

GSTR-4

Every person who is registered under the composition scheme is required to furnish this return.

18th of the month succeeding that quarter

GSTR-5

Every Non-resident taxpayer registered under the GST regime is required to file this return.

20th of the subsequent month or if the registration is given up, then within 7 days from the expiry of registration.

GSTR-6

Input service distributors who are registered under the GST regime are required to file this return.

13th of the subsequent month.

GSTR-7

Authorities deducting tax at source are required to file this return providing the details of tax deducted at source.

10th of the subsequent month.

GSTR-8

Through this return every e-commerce operator is required to provide the details of the supplies affected through him and the amount of tax collected.

10th of the subsequent month.

GSTR-9

GSTR-10

GSTR-11

Through this form every registered tax payer is required to file its annual return.

Every registered taxpayer whose registration has been either canceled or surrendered is required to file a final return.

The Government body or a United Nations Body, are required to file a monthly return containing the details of inwards supplies through this return.

31st of the subsequent financial year.

Within 3 months of the cancellation of registration or the order of the cancellation whichever is later.

28th of the succeeding month

For more information visit https://www.registrationwala.com