Returns Under Goods And Services Tax (GST) India

Last Updated on Sep 6, 2017

Different tax return forms have been prescribed under Model 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 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


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.


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