GST Returns

GST Returns.

All registered dealers need to file their business information like sales, purchases, tax collected, tax paid and others on the Goods and Services Tax (GST) portal. This process is carried out by filing GST returns online on a periodic basis by using appropriate GST return forms.

S.No	Form	Particulars	Due Date	Frequency
1	GSTR-1	Details of outward supplies of taxable goods and/or services affected	11th* of the next month with effect from October 2018 *Previously, the due date was 10th	Monthly
2	GSTR-2	Details of inward supplies of taxable goods and/or services affected claiming the input tax credit.	15th of the next month	Monthly
3	GSTR-3	Monthly return on the basis of finalization of details of outward supplies and inward supplies along with the payment of tax.	20th of the next month	Monthly
4	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	20th of the next month	Monthly
5	GSTR-4	Return for a taxpayer registered under the composition levy	18th of the month succeeding quarter	Quarterly
6	GSTR-5	Return for a Non-Resident foreign taxable person	20th of the next month	Monthly
7	GSTR-6	Return for an Input Service Distributor	13th of the next month	Monthly
8	GSTR-7	Return for authorities deducting tax at source.	10th of the next month	Monthly
9	GSTR-8	Details of supplies effected through e-commerce operator and the amount of tax collected	10th of the next month	Monthly
10	GSTR-9	Annual Return for a Normal Taxpayer	31st December of next financial year*	Annually
11	GSTR-9A	Annual Return a taxpayer registered under the composition levy anytime during the year	31st December of next financial year*	Annually
12	GSTR-10	Final Return	Within three months of the date of cancellation or date of cancellation order, whichever is later.	Once, when GST Registration is cancelled or surrendered
13	GSTR-11	Details of inward supplies to be furnished by a person having UIN and claiming a refund	28th of the month following the month for which statement is filed	Monthly