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Returns Under Goods And Services Tax (GST) India

Last Update Date : January 08, 2018

Different tax return forms have been prescribed under GST law for different kinds of taxpayers. In this guide you will find key information regarding the process related to filing of returns under GST.

Who Needs to File Return under GST?

  • All the registered dealers irrespective of whether they do any business activity or not. A nil return will be required in case of no business activity.
  • Those PSUs or government entities which are not dealing in GST supplies.
  • Those persons who deal with nil-rated or non-GST or exempted goods.
  • UN agencies, etc. will file return but only for the month in which they make purchases.

Note: Parties mentioned in bullet points 2 & 4 may be assigned departmental IDs by the government. Suppliers may have to quote such IDs in their supply invoices for all inter-state purchases.

Exceptions

There is no need for services to obtain registration & file return under GST.

Key Features of GST Returns

  • GST returns can only be filed online.
  • You will be able to generate & prepare forms offline but they need to be filed online.
  • A common return will be required for CGST, IGST, SGST & additional tax.
  • At GST common portal, you will be able to file return yourself or authorise someone to do it on your behalf.
  • Revision of returns once filed will not be allowed. You will be required to accommodate changes in next return.

Types of Returns under GST

In the table given below, we have mentioned all the different return forms from (GSTR-1 to GSTR-11) prescribed under model GST law. The table will give an idea about the purpose of filing them as well as the time of filing each return.

Form namePurpose of filingDue Date
GSTR-1To provide details of supplies made outward (compounding and ISD taxpayers are exceptions)10th day of the subsequent month
GSTR-1ATo provide details of additions, corrections or deletions made by the recipient in the outward supplies15th day of the subsequent month
GSTR-2To provide details of supplies made inward (compounding and ISD taxpayers are exceptions)15th day of the subsequent month
GSTR-2ATo furnish details of inward supplies received by the recipient which are based on Form GSTR-1 filed by the supplier15th day of the subsequent month
GSTR-3It is a return to be filed on monthly basis (compounding and ISD taxpayers are exceptions)20th day of the subsequent month
GSTR-3AIt is a notice sent to a registered taxable person who fails to file return under section 27 and section 31
GSTR-4It is a return to be filed by Compounding Taxpayer18th day of the month next to quarter
GSTR-4ATo furnish details of inward supplies received by the recipient registered under composition scheme which are based on Form GSTR-1 filed by the supplierEvery quarter
GSTR-5This is a periodic return to be filed by Non-Resident Foreign TaxpayerDue on last day of registration
GSTR-6It is a return to be filed by Input Service Distributor (ISD)15th day of the subsequent month
GSTR-6ATo furnish details of inward supplies received by the ISD recipient which are based on Form GSTR-1 filed by the supplier
GSTR-7It is a return to be filed for Tax Deducted at Source10th day of the subsequent month
GSTR-7AIt is a TDS Certificate
GSTR-8It is statement to be filed by E-Commerce Operators
GSTR-9It is the annual return of GSTDue by 31st December of subsequent F.Y.
GSTR-9AIt is a simplified version of annual return of GST for Compounding taxable personsDue by 31st December of subsequent F.Y.
GSTR-10It is the final return of GST to be filed after surrender or cancellation of registrationWithin 3 months of date of surrender or cancellation
GSTR-11To provide details of inward supplies if person having UIN wants to claim refundDue by 28th day of the subsequent month

Returns to be Filed by Regular Taxpayers

Normal taxpayers (including casual taxpayers) would have to file the following returns out of the returns mentioned above:

  • GSTR-1 (monthly)
  • GSTR-2 (monthly)
  • GSTR-3 (monthly)
  • GSTR-8 (annual return)

Normal or regular taxpayers who have more than one registration for business in a state would have to file the following returns:

  • GSTR-1 (monthly)
  • GSTR-2 (monthly)
  • GSTR-3 (monthly)
  • GSTR-8 (annual return)

Note: First three forms, i.e. GSTR-1, GSTR-2 & GSTR-3 need to be filed separately for each registration while GSTR-8 is a common return. Those taxpayers who must get their account audited u/s 44AB of I-T Act should also file a reconciliation statement certified by a CA.

Returns to be Filed by Compounding Taxpayers

Compounding taxpayers, i.e. those who are registered under composition scheme are required to file the following return:

  • GSTR-4 (quarterly)
  • Simple annual return (form to be prescribed)

Note: Compounding taxpayers can opt out of compounding scheme to take benefit of ITC.

Returns to be Filed by Casual and Non-Resident Taxpayers

Casual and Non-Resident taxpayers other than foreigners are required to file the following returns for the period they are registered:

  • GSTR-1
  • GSTR-2
  • GSTR-3

Non-Resident taxpayers who are foreigners need to file the following returns for the period they are registered:

  • GSTR-5

Note: Monthly returns must be filed if registration period exceeds one month.