Types of GST Returns to be filed in India

Under the new GST regime, GST registration would be required for all enterprises involved in the buying or selling or delivery of services exceeding Rs.10 lakhs a year in north-eastern and hill states, while the limit is Rs.20 lakhs for rest of India. All entities having GST registration would be required to file GST returns. GST return filing would be mandatory for all GST registered entities irrespective of if there was any activity / sale during the return filing period.

GST return form, content of GST return and GST return due date:

GSTR-1 – by 10th of the next month: Details of outward supplies of taxable goods and/or services effected, by Registered Taxable Supplier.

GSTR-2 – by 15th of the next month: Details of inward supplies of taxable goods and/or services effected claiming input tax credit, by Registered Taxable Recipient.

GSTR-3 – by 20th of the next month: 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.

GSTR-4 – by 18th of the month succeeding quarter: Quarterly return for compounding taxable person, by Composition Supplier.

GSTR-5 – by 20th of the next month: Return for Non-Resident foreign taxable person, by Non-Resident Taxable Person.

GSTR-6 – by 13th of the next month: Return for Input Service Distributor, by Input Service Distributor.

GSTR-7 – by 10th of the next month: Return for authorities deducting tax at source, by Tax Deductor.

GSTR-8 – by 10th of the next month: Details of supplies effected through e-commerce operator and the amount of tax collected, by E-commerce Operator/Tax Collector.

GSTR-9 – 31st December of next financial year: by Annual Return, by Registered Taxable Person.GSTR-10 – by Within three months of the date of cancellation or date of cancellation order, whichever is later: Final Return, by Taxable person whose registration has been surrendered or cancelled.

GSTR-11 – by 28th of the month following the month for which statement is filed: Details of inward supplies to be furnished by a person having UIN, by Person having UIN and claiming refund.” 

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