FORMS OF GST RETURNS

WHO SHOULD FILE GST RETURNS?

1. In the GST regime, any regular business must file two monthly returns and one annual return. This amounts to 26 returns in a year.
2. The beauty of the system is that one has to manually enter details of one monthly return – GSTR-1.
3. The other return GSTR 3B will get auto-populated by deriving information from GSTR-1 filed by you and your vendors.
4. There are separate returns required to be filed by special cases such as composition dealers.
5. There are 13 returns under GST. They are the GSTR-1, GSTR-3B, GSTR-4, GSTR-5, GSTR-5A, GSTR-6, GSTR-7, GSTR-8, GSTR-9, GSTR-10, GSTR-11, CMP-08, and ITC-04. However, all returns do not apply to all taxpayers. Taxpayers file returns based on the type of taxpayer/type of registration obtained.

THE VARIOUS TYPES OF RETURNS UNDER GST LAW:

RETURN FORM	PARTICULARS	FREQUENCY	DUE DATE
GSTR-1	This is a monthly or quarterly return that is used to report outward supplies made by a registered person. It includes details such as the name of the customer, the GSTIN of the customer, the invoice number, the date of the invoice, the taxable value, and the amount of tax.	Monthly	11th of the Next/Subsequent month.
GSTR-2A	This is a monthly auto-populated inward supply return that is generated by the GST portal. It contains details of all the purchases made by a registered person from the suppliers who have filed their GSTR-1 returns.	Monthly	15th of the Next/Subsequent month.
GSTR-3	Monthly return on the basis of finalization of details of outward supplies and inward supplies along with the payment of amount of tax (Section 39(1) of the CGST Act, 2017).	Monthly	20th of the Next/Subsequent month.
GSTR-3B	This is a monthly summary return that is used to report the summary of inward and outward supplies made during the month. It includes details such as the total value of supplies, the amount of tax paid, and the amount of input tax credit claimed.	Monthly	20th of the Next/Subsequent month.
GSTR-4	This is a quarterly return that is used by taxpayers who have opted for the Composition Scheme under GST. It includes details such as the turnover, tax paid, and the details of the purchases made.	Quarterly	18th of the month succeeding quarter- Time limit for 2019-20,  extended till 31-8-2020 (NT No. 59/2020 CT dated 13-7-2020). Further extended to 31-10-2020 (NT No. 64/2020 CT dated 31-8-2020)
GSTR-5	This is a return that is filed by non-resident foreign taxpayers who conduct business in India. This return must be filed for each tax period and includes details of all the supplies made in India, the tax liability, and the tax paid. This return is filed within 20 days after the end of the relevant tax period.	Monthly	20th of the Next month or within 7 days after the last day of the period of registration specified u/s 27(1), whichever is earlier.
GSTR-6	This is a return that is filed by Input Service Distributors (ISDs). An ISD is an office of the supplier of goods or services that receives tax invoices issued under GST for the supplies made to it and issues a tax invoice for the purpose of distributing the credit of Central Goods and Services Tax (CGST), State Goods and Services Tax (SGST), or Integrated Goods and Services Tax (IGST) to the recipient. This return is filed monthly and must be filed by the 13th of the month following the tax period.	Monthly	13th of the Next/Subsequent month.
GSTR-7	This is a return that is filed by the persons who are required to deduct tax at source (TDS) under GST. This return includes details of all the supplies made, the amount of TDS deducted, the tax liability, and the tax paid. This return is filed monthly and must be filed by the 10th of the month following the tax period.	Monthly	10th of the Next/Subsequent month.
GSTR-8	This is a return that is filed by e-commerce operators who are required to collect tax at source (TCS) under GST. This return includes details of all the supplies made, the amount of TCS collected, the tax liability, and the tax paid. This return is filed monthly and must be filed by the 10th of the month following the tax period.	Monthly	10th of the Next/Subsequent month.
GSTR-9	This is an annual return that is used to report the details of all the outward and inward supplies made during the financial year. It includes details such as the turnover, the tax paid, and the input tax credit claimed.	Annually	31st December of next financial year.
GSTR-10	This is a final return that is filed by taxpayers who have surrendered their GST registration.	Once, when registration is cancelled or surrendered.	Within three months of the date of cancellation or date of cancellation order, whichever is later.
GSTR-11	This is a return that is filed by persons who have been issued a Unique Identity Number (UIN) to claim a refund of the GST paid on their purchases.	Monthly	28th of the month following the month for which statement is filed.

These are some of the key forms in GST that are used for compliance under the GST regime in India. The forms and their requirements are subject to change from time to time, and it is important for businesses to stay updated on the latest changes to ensure compliance with the GST law.