Full Guide: Types of GST Return Forms for Taxpayers and Businesses

Goods and Service Tax (GST) has been applied as an indirect tax by the central government across India w.e.f 1st July 2017 under the ‘one tax one nation’ concept. It is mandatory for the taxpayers' firms and individuals in the country (whether interstate or intrastate) to file their GST return as per the norms and conditions prescribed by the indirect tax department and GST council. There are 11 different types of GST forms that are generally used by taxpayers, who fall under different categories, for the filing of their income returns.

Here is a complete list of 11 different forms under GST return filing compliance along with their key characteristics that are applicable to taxpayers and businesses in India.

GSTR-1: The registered taxable suppliers generally file GSTR-1 form for their outward supply of goods and services that are taxable. For turnover exceeding more than INR 1.5 crore for the outward supplies, the form should be submitted by 11th of the subsequent month whereas for turnover up to INR 1.5 crore, the final date for return filing is last day of the succeeding month.

GSTR-2: In the case of GSTR-2 form, the taxpayer recipients must file the details about the inward supplies of goods and services that are taxable for claiming the input tax credit. The last date for filing of GSTR-2 is 15th of the subsequent month.

GSTR-3B: The taxable recipients in case of GSTR-3B are required to file their monthly returns considering the finalized details related to inward and outward suppliers along with the payment of an amount of tax. 20th of the subsequent month is the final date for filing returns in the case of GSTR-3.

GSTR-4: The composition suppliers should file their quarterly returns with the help of GSTR-4. The return filing date is kept on 18th of the month succeeding the quarter.

GSTR-5: This particular form generally applies to the non-resident taxable foreign individuals in India. Such taxpayers are obliged to file their returns on the 20th of the subsequent month using the GSTR-5 form.

GSTR-5A: This form is applied for the Online Information and Database Access or Retrieval (OIDAR) service providers, who provide their services to unregistered service recipients in India. OIDAR include a catalog of services that are provided through the internet by service providers. The due date for filing the OIDAR returns is until the 20th of subsequent month.

GSTR-6: The taxable recipients in the case of GSTR-6 include Input Service Distributors. The taxpayers are required to fill the ITC details and are obliged to file their returns on the 13th of the subsequent month.

GSTR-7: The tax recipients include authorities who are compelled to deduct TDS under GST at the source. Such taxpayers must file their returns on the 10th of succeeding month.

GSTR-8: In the case of GSTR-8, the e-commerce operators are required to deduct TCS at the source and must provide details of the supplies that are affected through the e-commerce platform along with the TCS. The last date for tax filing is 10th of the subsequent month.

GSTR-9: The register taxpayers under the GST along with the ones who are registered under composition levy scheme must file their returns annually by 31st December of the next fiscal year.

GSTR-9A: The taxable recipients in the case of GSTR-9A include those who have registered under the composition levy scheme under GST. Such recipients must duly file their returns annually on or before the 31st December of the next fiscal year.

GSTR-9C: GSTR-9C is a statement of reconciliation certified by the CA and applied to all those taxpayers who are obliged to audit their Annual Accounts under the GST law. An audit is applicable for the authorities, whose Annual aggregate turnover exceeds INR 2 crores in a particular fiscal year. The last date for filing GST-9C include 31st December (on or before) on the next fiscal year.

GSTR-10: The taxable recipients whose GST registration has been canceled or surrendered by a GST officer must file their returns using GSTR-10 within three months from the date of cancellation or date of cancellation order, whichever is later.

GSTR-11: The taxpayers who have been issued a Unique Identity Number (UIN) for GST refunds for purchased goods and services must file their returns on 28th of the subsequent month for receiving refunds for the taxable inward supplies. UIN holders are generally the authorities or personnel who are part of foreign diplomatic missions and embassies. Such personnel is not liable to pay taxes in the Indian territory.

Sag Infotech offers multiple taxation software for a wide field of professionals to cater to their needs in the tax world. The company is running for nearly 2 decades and possess 50 thousand + clients across India.