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Types of GST Returns and Due Dates

Types of GST Returns and Due Dates

GST return must be filed by all persons having GST registration. In this article, we look at the different types of GST returns and the due dates.

The following describes the types of GST returns articles as per the GST Act:

GSTR-1 Return – Due on 10th of Every Month

Form GSTR-1 or return of outward supplies is normally due on the 10th of every month. For the month of July 2017, GSTR 1 is due on the 10th of October. The GST Council shall announce the due date for GSTR 1 (all other months) shortly.

The concerned individual shall provide all the details of Invoices, debit notes, credit notes and revised invoices issued in relation to outward supplies made during the tax period in GSTR 1 return. This e-return can be filed online on the GST portal or using LEDGERS GST Software within 10 days from the end of the tax period. For a registered person, the GST Portal may restrict to furnish any details of outward supplies during the period from the eleventh day to the fifteenth day of the month succeeding the tax period. Content of GSTR-01 (a) GSTN, Name & Period (b) Aggregate turnover in previous FY (c) Invoice/ consolidated level details of outward supply Supply to RD: Invoice Level Supply to URD (Inter

The concerned individual shall upload the details of the invoices as issued by the taxpayer through GSTR 1 return containing B2B or B2C large. Know more about the procedure for uploading invoices to GSTN.

The GST portal shall display the details of FORM GSTR-1 furnished by the supplier to the recipients in PART-A of FORM GSTR-2A, Form GSTR 4A and in Form GSTR-6A.

GSTR-2 Return – Due on 15th of Every Month

GSTR 2 or return of inward supplies must be filed before the 15th of each month. When the supplier files the outward supplies in the GSTR 2 returns, the details in the receipt should match with the details of the supplies as filed by the supplier. When the supplier provides the receipt the receiver should verify, validate, modify or even delete, if necessary – the details furnished by the suppliers.

Any modification, deletion or inclusion of inward supplies by the receiver in his inward return i.e. FORM GSTR-2 will be communicated to the Outward supplier which will be visible to them as GSTR 1A.

GSTR-3 Return – Due on 20th of Every Month

GSTR 3 or monthly GST return is due on the 20th of every month. The GST Portal generates the Part A of GSTR 3 automatically based on information furnished through Form GSTR-1, Form GSTR-2 and based on other liabilities of preceding tax periods. The taxpayer can discharge his liability towards tax, interest, penalty, fees or any other amount payable under the Act or the provisions of this Chapter by debiting the electronic cash ledger or electronic credit ledger and include the details in Part B of the return in FORM GSTR-3.

GSTR-4 Return – Quarterly Return for Composition Suppliers Due on 18th

GSTR 4 or GST quarterly return for composition supplier is due 18 days from the end of the quarter. Hence, GSTR 4 return will be due on 18th April, 18th July, 18th October and 18th January. Based on details contained in FORM GSTR-4A, and where required, after adding, correcting or deleting the details, the taxpayer can file the quarterly return in FORM GSTR-4.

GSTR-5 Return – Monthly Return for Non-Resident Taxable Persons

GSTR 5 return must be filed by persons registered under GST as a non-resident taxable person before the 20th and within 7 days from last day of registration. In GSTR-5, the taxpayer must file information and details of outward supplies and inward supplies.

GSTR-6 Return – Monthly Return for Input Service Distributors

Taxpayers registered as an Input Service Distributors must file GSTR-6 returns on or before the 13th of every month. Based on FORM GSTR-6A, the taxpayer can file the return after adding, correcting or deleting the details, furnish a return, containing the details of tax invoices on which credit has been received and those issued.

GSTR-7 Return – Monthly Return for Tax Deductors

All the taxpayers registered under GST for TDS must file GSTR-7 returns. GSTR-7 return is due on or before the 10th of every month. The GST Council shall publish all the details furnished in Form GSTR-8, as available in Part C of Form 2A and Form 4A to other taxpayers.

GSTR-8 Return – Monthly Return for E-Commerce Operator

GSTR-8 return must be filed by E-Commerce Operator on or before the 10th of every month. E-Commerce operators must provide details of outward supplies of goods or services or both made through it, including the supplies returned through it and the amount collected by it. The GST Council shall provide all the details furnished by ecommerce operators to each of the suppliers in Part C of FORM GSTR-2A.

GSTR-9 Return – Annual GST Return

GSTR-9 return or annual GST return must be filed by taxpayers on or before the 31st of December. Non-resident taxable persons, Casual taxable persons, TDS deductors and TCS collectors registered under GST Composition scheme can avoid filing GSTR-9 return if the annual turnover exceeds Rs.2 crore. However, under these circumstances, the taxpayer shall audit the returns by a Chartered Accountant or Cost Accountant.

GSTR-10 Return – Final GST Return

The taxpayer shall file the GSTR 10 or final GST return within 3 months from the date of cancellation of GST registration.

GSTR-11 Return – GST Return for UIN Holders

Form GSTR-11 or GST return for UIN holders must be filed by persons having UIN under GST to claim a refund of taxes paid on his inward supplies.