Under GST law, a taxpayer is required to estimate his tax liability on “self-assessment” basis and deposit the tax. All entities having GST registration are required to file GST returns, irrespective of business activity or sales or profitability during the return filing period. Hence, even a dormant business that obtained GST registration must file GST return.
Types of GST Return
GSTR-1 (Details of Outward supplies of goods or services or both)
To be filed by all taxpayers. Businesses having annual turnover of up to Rs. 1.5 crore are required to file FORM GSTR-1 on a quarterly basis and taxpayers having annual turnover of more than Rs. 1.5 crore have to file FORM GSTR-1 on a monthly basis.
Annual Turnover up to Rs.1.5 crores
| Periodicity (Quarterly) | Due Date |
|---|---|
| January-March | 30th April |
| April-June | 31st July |
| July-September | 31st October |
| October-December | 31st January |
Annual Turnover more than Rs. 1.5 crores
| Periodicity (Monthly) | Due Date |
|---|---|
| January | 11th February |
| February | 11th March |
| March | 11th April |
| April | 11th May |
GSTR-2 & GSTR-3
| Form No. | Particulars | Periodicity | Due Date |
|---|---|---|---|
| GSTR-2 Suspended | Details of inward supplies of taxable goods or services or both after claiming the input tax credit | Monthly | 15th of next month |
| GSTR-3 Suspended | Monthly return on the basis of finalization of details of outward supplies and inward supplies along with the payment of tax. | Monthly | 20th of next month |
GSTR-3B (Summary Return for Regular taxpayer)
All taxpayers, except those registered under Composition scheme are required to file return FORM GSTR-3B & pay tax on monthly basis.
| Form No. | Particulars | Periodicity | Due Date |
|---|---|---|---|
| GSTR-3B | Simple Return in which summary of outward supplies along with Input Tax Credit is declared and payment of tax is affected by taxpayer | Monthly | 20th of next month |
GSTR-4 (For Composite dealers)
Even if no supplies have been effected during a month, a NIL return is required to be filed mandatorily.
| Return Form | Particulars | Periodicity | Due Date |
|---|---|---|---|
| GSTR-4 | Return for a taxpayer registered under the composition levy | Quarterly | 18th of month next to the succeeding quarter |
GSTR-5 (Return for Non-Resident)
Every registered non-resident taxable person is required to furnish a return in GSTR-5 in GST Portal. Non-Resident foreign taxpayers are those suppliers who do not have a business establishment in India and have come for a short period to make supplies in India.
| Return Form | Particulars | Periodicity | Due Date |
|---|---|---|---|
| GSTR-5 | Return for a Non-Resident foreign taxable person | Monthly | 20th of next month |
GSTR-5A
A Return in Form GSTR-5A is to be furnished by the OIDAR service providers providing services to unregistered service recipients in India. OIDAR is Online Information and Database Access or Retrieval services. OIDAR services are primarily a category of services which are provided by using the internet as a medium. These services are even received by the service recipient without having a physical interface with the service provider.
| Return Form | Particulars | Periodicity | Due Date |
|---|---|---|---|
| GSTR-5A | Return for non-resident OIDAR service provider | Monthly | 20th of next month |
GSTR-6 (Return for Input service Distributor)
GSTR 6 is a monthly return that has to be filed by an Input Service Distributor. It contains details of input tax credit received by an Input Service Distributor and distribution of ITC.
| Return Form | Particulars | Periodicity | Due Date |
|---|---|---|---|
| GSTR-6 | Return for an Input Service Distributor | Monthly | 13th of next month |
GSTR-7 (TDS Return)
GSTR 7 is a return to be filed by the persons who is required to deduct TDS (Tax deducted at source) under GST. GSTR 7 contains the details of TDS deducted, TDS liability payable and paid, TDS refund claimed if any etc.
| Return Form | Particulars | Periodicity | Due Date |
|---|---|---|---|
| GSTR-7 | Return for authorities deducting tax at source. | Monthly | 10th of next month |
GSTR-8 (Return for E-commerce operator)
Form GSTR-8 is a monthly return form to be furnished by all e-commerce operators who are required to deduct TCS (Tax Collected at Source) under GST. GSTR-8 contains the details of supplies effected through e-commerce platform and amount of TCS collected on such supplies. Every e-commerce operator registered under GST is required to file GSTR-8. E-commerce operator has been defined under GST Act as any person who owns or manages a digital or electronic facility or platform for electronic commerce. All such e-commerce operators are mandatory required to obtain GST registration as well as register for TCS (Tax collection at source).
| Return Form | Particulars | Periodicity | Due Date |
|---|---|---|---|
| GSTR-8 | Details of supplies effected through e-commerce operator and the amount of tax collected | Monthly | 10th of next month |
GSTR-9 (Annual Return)
Form GSTR-9 is an annual return to be filed by the businesses registered under GST. You need to declare the consolidated details of outward supplies, inward supplies, GST payable and ITC claimed for the previous financial year.
The annual GST Return filling consists of different return forms. On the basis of the GST registration type and annual turnover, the businesses need to file the applicable annual GST return form.
- GSTR-9: to be filed by the regular taxpayers who are filing GSTR-1 and GSTR-3B
- GSTR-9A: to be filed by the persons registered under composition scheme under GST
- GSTR-9C: Form GSTR 9C is meant for filing the reconciliation statement of taxpayers pertaining to a particular financial year. The form is a statement of reconciliation between the Annual Returns in GSTR-9 and the figures mentioned in the Audited Financial Statements of the taxpayer. It is to be filed by the taxpayers whose annual turnover exceeds Rs. 2 crores during the financial year. All such taxpayers are also required to get their accounts audited and file a copy of audited annual accounts, reconciliation statement of tax already paid and details of tax payable as per audited accounts, along with this return
| Return Form | Particulars | Periodicity | Due Date |
|---|---|---|---|
| GSTR-9 | Annual Return for a Normal Taxpayer | Annually | 31st December of next financial year |
| GSTR-9A | Annual Return for a taxpayer registered under the composition scheme | Annually | 31st December of next financial year |
| GSTR-9C | GST Audit Form | Annually | 31st December of next financial year |
GSTR-10 (Final Return)
GSTR 10 is required to be filed only by the persons whose registration under GST has been cancelled or surrendered.
| Return Form | Particulars | Periodicity | Due Date |
|---|---|---|---|
| GSTR-10 | Final Return | Once, when GST Registration is cancelled or surrendered | Within three months of the date of cancellation or date of cancellation order, whichever is later. |
GSTR-11 (Inward Supplies Statement for UIN holders)
GSTR-11 is the return to be filed by the persons who has been issued a Unique Identity Number (UIN) in order to get refund under GST for the goods and services purchased by them in India. UIN is a special classification made for foreign diplomatic missions and embassies who are not liable to taxes in Indian territory. For instance, if US embassy paid GST of Rs 46,000 on food, hotel etc. during their stay in India for the month of August, 2017, then they must file return in GSTR 11 by 28th September, 2017 in order to claim refund of such taxes paid.
| Return Form | Particulars | Periodicity | Due Date |
|---|---|---|---|
| GSTR-11 | Details of inward supplies to be furnished by a person having UIN and claiming a refund | Monthly | 28th of the month following the month for which statement is filed |
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This information is in summary form and is therefore intended for general guidance only. It is not intended to be a substitute for detailed research or the exercise of professional judgment. Mind Sync does not accept any responsibility for loss occasioned to any person acting or refraining from action as a result of any information provided herein. On any specific matter, reference should be made to the appropriate advisor.