Types of GST Return Forms, Format and their Due Dates

Types of GST Return Forms, Format and their Due Dates

GST return Filing Forms

As per the Goods and service tax regime, every registered taxpayer is required to file three returns in a month and one annual return.  Every taxpayer including the traders, manufacturers, resellers are required to file the returns. The Government has made an attempt to get rid of the tax evasion practices that existed in the previous taxation regime. Every return will be filed electronically and details of the returns filed by the supplier of goods and services and the recipient of goods and services will be matched. Thus goods and service tax regime appear to be much more effective taxation regime.

Types of GST Return Filing Forms

  1. Regular dealer
  2. Composite dealer
  3. Foreign non-resident taxpayer
  4. Input service distributor
  5. Tax deductor
  6. E-commerce operator
  7. Government department & UN bodies

Types of taxpayers and the relevant GST Return Filing Forms that need to be filed by them:

Regular Dealer

FORM TYPE DETAILS FURNISHED FREQUENCY DUE DATE
GSTR 1 Outward sales by business. MONTHLY 10th of succeeding month
GSTR 2A Auto-populated details of inward supplies made available to the recipient. MONTHLY 11th of succeeding month
GSTR 2 Purchases made by Business. MONTHLY 15th of succeeding month
GSTR 1A Details of outward supplies as added, corrected or deleted by the recipient. MONTHLY 20th of succeeding month
GSTR 3 GST monthly return along with the payment of the amount of tax. MONTHLY 20th of succeeding month
GST ITC 1 Communication of acceptance, discrepancy or duplication of input tax credit claim. MONTHLY
GSTR 3A Notice to a registered taxable person who fails to furnish return under section 27 and 31.    ─
GSTR 9 GST Annual Return. ANNUALLY 31st Dec of next financial year

 

Composite Dealer

FORM TYPE DETAILS FURNISHED FREQUENCY DUE DATE
GSTR 4A Details of inward supplies made available to the recipient registered under composition scheme. QUARTERLY

GSTR 4 Quarterly return for GST. QUARTERLY 18th of succeeding month
GSTR 9A Consolidated details of quarterly returns filed along with tax payment details. ANNUALY 31st December of next financial year

 

Foreign Non-Resident Taxpayer

FORM TYPE DETAILS FURNISHED FREQUENCY DUE DATE
GSTR 5 Provisions of return filing for Non-Resident Foreign Taxpayers MONTHLY 20th of succeeding month or within 7 days after the expiry of registration

 

Input Service Distributor

FORM TYPE DETAILS FURNISHED FREQUENCY DUE DATE
GSTR 6 Every Input Service Distributor is required to furnish details of invoices in form GSTR 6. MONTHLY 13th of succeeding month.
GSTR 6A GSTR 6A will give the auto drafted details of the supplies made by Input Service Distributor to the recipients. MONTHLY 11th of succeeding month.

 

Tax Deductor

FORM TYPE DETAILS FURNISHED FREQUENCY DUE DATE
GSTR 7 Furnish details of imports, outward supplies, ITC availed, tax paid, and closing stock MONTHLY 10th of succeeding month.
GSTR 7A It’s the deduction certificate to be issued on monthly basis to the deductee. MONTHLY TDS Certificate to be made available for the download.

 

E-commerce Operator

FORM TYPE DETAILS FURNISHED FREQUENCY DUE DATE
GSTR 8 Details of supplies effected through e-commerce operator and the amount of tax collected on supplies MONTHLY 10th of succeeding month

 

Government Department & UN Bodies

FORM TYPE DETAILS FURNISHED FREQUENCY DUE DATE
GSTR 11 GST Inward Supplies Statement for UIN MONTHLY 28th of succeeding month

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