Type of Returns to be Filed under GST

Type of Returns to be Filed under GST - Goods and Service Tax

Here below we are explaining in details, what are the all type of returns that has to be prepared and filed under GST by different type of traders, depending on their eligibility.

Consider what happens today. A manufacturer who is compliant under Central Excise, Service Tax, and VAT has to file returns as specified by each of the states. The manufacturer has to deal with returns, annexures, and registers for Excise, Service tax and VAT with monthly, quarterly, half-yearly and yearly periodicity.

With GST in place, it does not matter whether you are a trader, manufacturer, reseller or a service provider, you only need to file GST returns.

Under GST, there are 19 forms for filing of returns by tax payers. All these forms are required to be e-filed. The details of each form are listed below along with details of applicability and periodicity.

Regular Dealer

Form Type	Frequency	Due Date	Details to be Furnished
Form GSTR-1	Monthly	10th of succeeding month	Furnish details of outward supplies of taxable goods and/or services affected
Form GSTR-2A	Monthly	On 11th of succeeding Month	Auto-populated details of inward supplies made available to the recipient on the basis of Form GSTR-1 furnished by the supplier
Form GSTR-2	Monthly	15th of succeeding month	Details of inward supplies of taxable goods and/or services claiming input tax credit. Addition (Claims) or modification in Form GSTR-2A should be submitted in Form GSTR-2.
Form GSTR-1A	Monthly	20th of succeeding month	Details of outward supplies as added, corrected or deleted by the recipient in Form GSTR-2 will be made available to supplier
Form GSTR-3	Monthly	20th of succeeding month	Monthly return on the basis of finalization of details of outward supplies and inward supplies along with the payment of amount of tax
Form GST ITC-1	Monthly	-	Communication of acceptance, discrepancy or duplication of input tax credit claim
Form GSTR-3A	-	-	Notice to a registered taxable person who fails to furnish return under section 27 and section 31
Form GSTR-9	Annually	31st Dec of next fiscal	Annual Return - furnish the details of ITC availed and GST paid which includes local, interstate and import/exports.

Composite Tax Payer

Return Type	Frequency	Due Date	Details to be Furnished
Form GSTR-4A	Quarterly	-	Details of inward supplies made available to the recipient registered under composition scheme on the basis of Form GSTR-1 furnished by the supplier
Form GSTR-4	Quarterly	18th of succeeding month	Furnish all outward supply of goods and services. This includes auto-populated details from Form GSTR-4A, tax payable and payment of tax.
Form GSTR-9A	Annual	31st Dec of next fiscal	Furnish the consolidated details of quarterly returns filed along with tax payment details.

Foreign Non-Resident Taxpayer

Return Type	Frequency	Due Date	Details to be Furnished
Form GSTR-5	Monthly	20th of succeeding month or within 7 days after the expiry of registration	Furnish details of imports, outward supplies, ITC availed, tax paid, and closing stock

Input Service Distributor

Return Type	Frequency	Due Date	Details to be Furnished
Form GSTR-6A	Monthly	0n 11th of succeeding month	Details of inward supplies made available to the ISD recipient on the basis of Form GSTR-1 furnished by the supplier
Form GSTR-6	Monthly	13th of succeeding month	Furnish the details of input credit distributed

Tax Deductor

Return Type	Frequency	Due Date	Details to be Furnished
Form GSTR-7	Monthly	10th of succeeding month	Furnish the details of TDS deducted
Form GSTR-7A	Monthly	TDS certificate to be made available for download	TDS Certificate - capture details of value on which TDS is deducted and deposit on TDS deducted into appropriate Govt.

E-commerce

Return Type	Frequency	Due Date	Details to be furnished
Form GSTR-8	Monthly	10th of succeeding month	Details of supplies effected through e-commerce operator and the amount of tax collected on supplies

Aggregate Turnover Exceeds 1 crore

Return Type	Frequency	Due Date	Details to be furnished
Form GSTR-9B	Annually	Annual, 31st Dec of next fiscal	Reconciliation Statement - audited annual accounts and a reconciliation statement, duly certified.

Final return

For taxable person whose registration has been surrendered or cancelled

Return Type	Frequency	Due Date	Details to be furnished
Form GSTR-10	Monthly	Within 3 months of cancellation of registration	Furnish details of inputs and capital goods held, tax paid and payable.

Government Departments and United Nation Bodies

Return Type	Frequency	Due Date	Details to be furnished
Form GSTR-11	Monthly	28th of succeeding month	Details of inward supplies to be furnished by a person having UIN

Type of Returns to be Filed under GST - Goods and Service Tax

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