What are the different types of GST Returns?

By:B2B Desk 2018-09-28

Here is a list of all the returns to be filed as prescribed under the GST Law along with the due dates.

As per the CGST Act subject to changes by CBIC Notifications

Return Form

Particulars

Frequency

Due Date

GSTR-1

Details of outward supplies of taxable goods and/or services affected

Monthly

11th* of the next month with effect from October 2018

*Previously, the due date was 10th

GSTR-2

Suspended

Details of inward supplies of taxable goods and/or services affected claiming the input tax credit.

Monthly

15th of the next month

 

GSTR-3

Suspended

Monthly return on the basis of finalization of details of outward supplies and inward supplies along with the payment of tax.

Monthly

20th of the next month

 

GSTR-3B

Simple Return in which summary of outward supplies along with Input Tax Credit is declared  and payment of tax is affected by taxpayer

Monthly

20th of the next month

GSTR-4

Return for a taxpayer registered under the composition levy

Quarterly

18th of the month succeeding quarter

GSTR-5

Return for a Non-Resident foreign taxable person

Monthly

20th of the next month

GSTR-6

Return for an Input Service Distributor

Monthly

13th of the next month

GSTR-7

Return for authorities deducting tax at source.

Monthly

10th of the next month

GSTR-8

Details of supplies effected through e-commerce operator and the amount of tax collected

Monthly

10th of the next month

GSTR-9

Annual Return for a Normal Taxpayer

Annually

31st December of next financial year*

GSTR-9A

Annual Return a taxpayer registered under the composition levy anytime during the year

Annually

31st December of next financial year*

GSTR-10

Final Return

Once, when GST Registration is cancelled or surrendered

Within three months of the date of cancellation or date of cancellation order, whichever is later.

GSTR-11

Details of inward supplies to be furnished by a person having UIN and claiming a refund

Monthly

28th of the month following the month for which statement is filed

 

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