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.
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.
There is no need for services to obtain registration & file return 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 name||Purpose of filing||Due Date|
|GSTR-1||To provide details of supplies made outward (compounding and ISD taxpayers are exceptions)||10th day of the subsequent month|
|GSTR-1A||To provide details of additions, corrections or deletions made by the recipient in the outward supplies||15th day of the subsequent month|
|GSTR-2||To provide details of supplies made inward (compounding and ISD taxpayers are exceptions)||15th day of the subsequent month|
|GSTR-2A||To furnish details of inward supplies received by the recipient which are based on Form GSTR-1 filed by the supplier||15th day of the subsequent month|
|GSTR-3||It is a return to be filed on monthly basis (compounding and ISD taxpayers are exceptions)||20th day of the subsequent month|
|GSTR-3A||It is a notice sent to a registered taxable person who fails to file return under section 27 and section 31|
|GSTR-4||It is a return to be filed by Compounding Taxpayer||18th day of the month next to quarter|
|GSTR-4A||To furnish details of inward supplies received by the recipient registered under composition scheme which are based on Form GSTR-1 filed by the supplier||Every quarter|
|GSTR-5||This is a periodic return to be filed by Non-Resident Foreign Taxpayer||Due on last day of registration|
|GSTR-6||It is a return to be filed by Input Service Distributor (ISD)||15th day of the subsequent month|
|GSTR-6A||To furnish details of inward supplies received by the ISD recipient which are based on Form GSTR-1 filed by the supplier|
|GSTR-7||It is a return to be filed for Tax Deducted at Source||10th day of the subsequent month|
|GSTR-7A||It is a TDS Certificate|
|GSTR-8||It is statement to be filed by E-Commerce Operators||–|
|GSTR-9||It is the annual return of GST||Due by 31st December of subsequent F.Y.|
|GSTR-9A||It is a simplified version of annual return of GST for Compounding taxable persons||Due by 31st December of subsequent F.Y.|
|GSTR-10||It is the final return of GST to be filed after surrender or cancellation of registration||Within 3 months of date of surrender or cancellation|
|GSTR-11||To provide details of inward supplies if person having UIN wants to claim refund||Due by 28th day of the subsequent month|
Normal taxpayers (including casual taxpayers) would have to file the following returns out of the returns mentioned above:
Normal or regular taxpayers who have more than one registration for business in a state would have to file the following returns:
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.
Compounding taxpayers, i.e. those who are registered under composition scheme are required to file the following return:
Note: Compounding taxpayers can opt out of compounding scheme to take benefit of ITC.
Casual and Non-Resident taxpayers other than foreigners are required to file the following returns for the period they are registered:
Non-Resident taxpayers who are foreigners need to file the following returns for the period they are registered:
Note: Monthly returns must be filed if registration period exceeds one month.