Different types of GST returns list with due dates
GST returns list - GSTR-1, 4, 9 & More
What is GST return filing?
A GST return is an official document that a registered taxpayer must file under the Goods and Services Tax (GST). GST return furnishes all the purchases, sales, tax paid on purchases, and tax collected on sales-related details.
A business/professional must file different types of GST return based on the type of registration. These include regular taxpayers, composition taxable persons, e-commerce operators, TDS deductor, non-resident taxpayer, Input Service Distributor (ISD), casual taxable persons, etc.
After filing GST returns, the taxpayer can pay off their tax liability.
Note: Return filing is mandatory even if there is no transaction, you must file a Nil return.
Who should file GST returns?
A registered taxpayer must file GST returns under the GST system. However, the filing process is based on the nature of the business.
Given below are the list of activities a registered taxpayer has to file a GST return:
- Sales
- Purchase
- Output Goods and services tax (on Sales)
- Input Tax Credit with GST paid on the purchase
Different types of GST Returns List
The list of different types of GST returns and their due dates are given in the table below:
|
Form |
Payment period |
Filing Due date |
|
GSTR-1 |
Monthly |
11th of the upcoming month |
|
GSTR-2 |
Monthly |
15th of the upcoming month. |
|
GSTR-3 |
Monthly |
20th of the upcoming month. |
|
GSTR-4 |
Annual |
30th April of the year following the relevant FY |
|
GSTR-5 |
Monthly |
20th of the upcoming month. |
|
GSTR-6 |
Monthly |
13th of the upcoming month. |
|
GSTR-7 |
Monthly |
10th of the upcoming month. |
|
GSTR-8 |
Monthly |
10th of the upcoming month. |
|
GSTR-9 |
Annual |
31 December of the next FY. |
|
GSTR-10 |
One time |
Within 3 months of cancellation date or date of cancellation order, which is later. |
|
GSTR-11 |
Monthly |
28th of the month, upcoming the month for which the statement was filed. |
Explaining GST Return Forms
GSTR 1
Registered supplier files GSTR-1 form with details of the outward supplies of goods and services. i.e., it has invoices and debit-credit notes on the sales transactions for a tax period. The buyer confirms it and makes modifications in GSTR-1.
The GSTR-1 filing is usually of 2 types, and they are:
- 11th of every month– For a business with aggregate turnover over Rs.5 crore annually or not part of Quarterly Return Filing and Monthly Payment of Taxes (QRMP) scheme.
- 13th of the month following every quarter-For business who is a part of the QRMP scheme.
Form GSTR-1 contains the following details:
- Business name, period (which return is filed), Goods and Services Taxpayer Identification Number (GSTIN).
- Invoices issued in the previous month and taxes collected.
- Advances received for future supply orders.
- Revision in outward sales invoices from the previous tax periods.
GSTR 2
Registered recipient files GSTR-2 form, and it has details of the inward supplies of goods and services. i.e. the purchases made during a tax period. It has to be filed by the 15th of the upcoming month.
GSTR-2 form has the following details in them:
- Business name, period (which return is filed), Goods and Services Taxpayer Identification Number (GSTIN).
- Invoices issued in the previous month and taxes collected.
- Advances received for future supply orders.
- Revision in outward sales invoices from the previous tax periods.
GSTR 3
The registered taxpayer files the GSTR-3 form, which auto-populated details from GSTR-1 and GSTR-2. This monthly summary has details in which the taxpayer can verify and make modifications to it. It is filed by the 20th of the upcoming month.
GSTR-3 return form has the following details:
- Input Tax Credit, liability, and cash ledger.
- Tax paid under CGST, SGST, and IGST.
- Refund claim for excess payment or request to credit carry forward.
GSTR 4
Composition suppliers can file an annual return GSTR-4 form under GST. It has replaced GSTR-9A (annual return) from FY 2019-20. Taxpayers with small businesses or a turnover up to Rs.75 lakh opt for the Composition Scheme. They have to pay a fixed tax rate based on the business type and have no input tax credit. It is filed by 30th April of the year following the relevant financial year.
The GSTR-4 return form has the following details:
- Total value of consolidated supply made during the return period.
- Tax paid details.
- Invoice-level purchase details.
GSTR 5
Registered non-resident taxpayers file the GSTR-5 form every month. The non-resident foreign taxpayers registered under GST has business transactions in India. It is filed by the 20th of the upcoming month.
GSTR-5 form will contain the following:
- Taxpayer’s name and address, GSTIN, and return period.
- Outward supplies and inward supplies details.
- Details of goods imported and any amendments during the last tax periods.
- Import of services and any amendments in it.
- Credit/debit notes, closing stock of goods, and refund claimed from cash ledger.
GSTR 6
Input Service Distributor (ISD) files GSTR-6 form. This form has details of ISD’s input tax credit (ITC) received as well as distributed. This form is filed by the 13th of the following month.
GSTR-6 form contains the following details:
- Taxpayer’s name and address, GSTIN, and return period.
- Input credit distributed.
- Supplies received from registered persons.
- The amount of input credit got under the current tax period.
- Inward supplies (auto-populated from GSTR-1 and GSTR-5) details.
- Details of the receiver of input credit as per his/ her GSTIN.
- Credit or debit notes.
- Input tax credit received, input tax credit reverted, and input tax credit distributed as SGST, CGST, and IGST.
GSTR 7
All registered tax deductors can file the GSTR-7 form under the GST. This is filed by the 10th of every upcoming month.
GSTR-7 form contains the following:
- Taxpayer’s name and address, GSTIN, and return period.
- TDS details and amendments in invoice amount, TDS amount/ contact details.
- TDS liability details (late fee for the return filing and interest on late TDS payment).
- Refund received from Electronic Cash Ledger.
GSTR 8
A registered e-commerce operator under the GST who collects Tax Collected at Source (TCS) can file a GSTR-8 form. This form has details of all supplies made through the e-commerce platform, and the TCS collected under Sub-section (1) of Section 43C. The due date to file GSTR-8 is by the 10th of the upcoming month.
GSTR-8 form includes the following details:
- Taxpayer’s name and address, GSTIN, and return period.
- Supplies made to the registered person and its amendments.
- Supplies made to unregistered persons.
- Tax Collected at Source (TCS)
- TDS liability details (late fee for the return filing and interest on late TDS payment).
GSTR 9
Registered taxpayers can file the annual return GSTR-9 form under GST. It has complete details of all income and expenses for the year. It has details on all outward supplies, inward supplies during the relevant FY under CGST, SGST & IGST, the total supply value under HSN code, tax payable, and tax paid.
Furthermore, GSTR-9 is a consolidation of all the monthly /quarterly returns (GSTR-1, GSTR-2A, GSTR-3B) filed during that FY.
The taxpayer can modify GSTR-9 details, and it is due by 31st December of the year following the relevant FY.
However, there are exceptions for taxpayers under the composition scheme, casual taxpayers, Input Service Distributors (ISD), non-resident taxpayers, and who pay TDS under Section 51 of the CGST Act.
Note: The annual return under GST for taxpayers with aggregate turnover not over Rs.2 crore is optional for FY 2017-18, FY 2018-19, and FY 2019-20.
GSTR 10
A taxpayer whose GST registration is going to be cancelled or surrendered can file a GSTR-10 form. This final return is filed within 3 months from the cancellation date or cancellation order, which is earlier.
GSTR-10 form has the following information:
- Cancellation date of GST registration.
- Application Reference Number (ARN).
- Unique ID of cancellation order.
- Date of cancellation order.
- Details of closing stock (the tax amount payable on closing)
GSTR 11
A Unique Identity Number (UIN) holder can file GST Return Form GSTR-11 to get a refund under GST for the goods/services they purchased in India. It has details of all inward supplies received and refund claimed.
UIN is the unique registration number given to a few people instead of GSTIN. It is a special GST Registration for foreign diplomatic missions and embassies, who are not under tax liability in India.
This form is filed 28th of the upcoming month for which supply was received.
GSTR-11 form has the following details:
- Government entity’s name, UIN, and return period.
- Inward purchases from registered suppliers.
You can find more official information on the GST return list.
Points to remember
- A business/professional file different GST returns based on the type of registration and nature of business.
- Return filing is mandatory even if there is no transaction, you must file a Nil return.
- If you do not file the previous month/quarter’s GST return, you cannot file a GST return
- Late filing fee of the GSTR-1 is seen in the liability ledger of GSTR-3B, filed immediately after such delay.
With that, we have come to this post on the GST return list. Share with us your views and queries in the comment section below.
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