Types of Returns under GST

 

As per CGST law, a normal taxpayer will be required to furnish three returns monthly with one annual return. Taxpayer registered as an Input Service Distributor, a person liable to deduct or collect the tax (TDS/TCS). Every registered taxable person has to furnish outward supply details in Form GSTR-1 by the 10th of the subsequent month. You can download GST Return Formats in Excel and PDF Format from the GSTIN portal.

 

What is GST return?

 

GST return is a document that will contain all the details of your sales, purchases, tax collected on sales (output tax), and tax paid on purchases (input tax). Once you file GST returns, you will need to pay the resulting tax liability.

 

Under the GST regime, regular businesses having more than Rs.5 crore as annual aggregate turnover (and taxpayers who have not opted for the QRMP scheme) have to file two monthly returns and one annual return. This amounts to 25 returns each year.

Taxpayers with a turnover of up to Rs.5 crore have the option to file returns under the QRMP scheme. The number of GSTR filings for QRMP filers is 9 each year, which include 4 GSTR-1 and GSTR-3B returns each and an annual return. Note that QRMP filers have to pay tax on a monthly basis even though they are filing returns quarterly.

There are also separate statements/returns required to be filed in special cases such as composition dealers where the number of GSTR filings is 5 each year (4 statement-cum-challans in CMP-08 and 1 annual return GSTR-4).

 

All the returns under the Goods & Services Tax regime are required to be filed electronically through GST Network portal. Chapter IX of the Central GST Act, 2017, read with CGST Rules, 2017 contains the provisions of returns to be filed by various taxable persons. Following is a summarized list of these returns:-

 

Return	What to file? And Who can File?	Return Due Date
GSTR 1	Details of outwards supplies of goods or services by Registered Taxable Supplier	11th of the next month
GSTR-1A	Details of auto drafted supplies of goods or services
GSTR 2	Details of inward supplies of goods or services by Registered Taxable Recipient	15th of the next month
GSTR-2A	Details of supplies auto drafted from GSTR-1 or GSTR-5 to recipient
GSTR 3	Monthly return on the basis of finalization of details of outward supplies and inward supplies along with the payment of amount of tax. by Registered Taxable Person	20th of the next month
GSTR-3A	Notice to return defaulter u/s 46	N.A
GSTR 4	Quarterly return for registered persons opting composition levy by Composition Supplier	18th of the month next to quarter
GSTR-4A	Auto drafted details for registered persons opting composition levy	N.A
GSTR 5	Return for Non-Resident Taxable Persons by Non-Resident Taxable Person	20th of the next month
GSTR 5A	Details of supplies of online information and database access or retrieval services by a person located outside India made to non-taxable persons in India
GSTR 6	Return for Input Service Distributor (ISD) by Input Service Distributor	13th of the next month
GSTR-6A	Details of supplies auto drafted from GSTR-1 or GSTR-5 to ISD.
GSTR 7	Return for Tax Deducted at Source by Tax Deductor.	10th of the next month
GSTR-7A	TDS Certificate
GSTR 8	Statement for Tax Collection at Source by E-commerce Operator / Tax Collector	10th of the next month
GSTR 9	GST Annual Return by Registered Taxable Person	31st December of next financial year
GSTR 9A	Simplified Annual return by Compounding taxable persons registered under section 8
GSTR 10	GST Final Return by Taxable person whose registration has been surrendered or cancelled.	Within three months of the date of cancellation or date of cancellation order, whichever is later?
GSTR 11	GST Inward Supplies Statement for UIN by Person having UIN and claiming refund	28th of the month following the month for which statement is filed
ITC-1A	GST ITC Mismatch Report