GST Return

Under GST, there are following forms for filing of returns by tax payers. All these forms are required to be e-filed. The details of each form are listed below along with details of applicability and periodicity.

Sr.No	Form	Who to File ?	What to file?	When to File ?
1	GSTR-1	Registered taxable supplier	Outward supplies	10th of the month succeeding the tax period
2	GSTR-2	Registered taxable recipient	Inward supplies /Purchases	15th of the month succeeding the tax period
3	GSTR-3	Registered taxable person	Monthly Return	20th of the month succeeding the tax period
4	GSTR-4	Composition supplier	Outward supplies, inward supplies	18th of the month succeeding the Quarter
5	GSTR-5	Non-resident person	Outward supplies, inward supplies	20th of the month succeeding tax period & within 7 days after expiry of registration
6	GSTR -6	Input service distributor	details of tax invoices on which credit has been received	13th of the month succeeding the tax period
7	GSTR-7	Tax deductor	Details of tax deducted	10th of the month succeeding the month of deduction
8	GSTR-8	E commerce operator/tax collector	Details of tax collected.	10th of the month succeeding the tax period
9	GSTR-9	Registered Taxable Persons	Annual Return	31st December of the next Financial Year]
10	GSTR 9A	Taxable Person paying tax u/s 8 (Compounding Taxable Person)	Annual Return	31st December of the next Financial Year]
11	GSTR 9B	Registered Taxable Person (if Turnover Exceeds 1Crore)	Audit Report with Reconciliation Statement	31st December of the next Financial Year
12	GSTR 10	Taxable person whose registration has been surrendered or cancelled	Final return	within three months of the date of cancellation or date of cancellation order, whichever is later
13	GSTR 11	Persons having Unique Identity Number and Claiming Refund	Details of inward supplies	28th of the month following the month for which statement is filed

GST Return for Regular Dealer

Form Type	Frequency	Due Date	Details to be Furnished
Form GSTR-1	Monthly	10th of succeeding month	Furnish details of outward supplies of taxable goods and/or services affected
Form GSTR-2A	Monthly	On 11th of succeeding Month	Auto-populated details of inward supplies made available to the recipient on the basis of Form GSTR-1 furnished by the supplier
Form GSTR-2	Monthly	15th of succeeding month	Details of inward supplies of taxable goods and/or services claiming input tax credit. Addition (Claims) or modification inForm GSTR-2A should be submitted in Form GSTR-2.
Form GSTR-1A	Monthly	20th of succeeding month	Details of outward supplies as added, corrected or deleted by the recipient  in Form GSTR-2 will be made available to supplier
Form GSTR-3	Monthly	20th of succeeding month	Monthly return on the basis of finalization of details of outward supplies and inward supplies along with the payment of amount of tax
Form GST ITC-1	Monthly	—	Communication of acceptance, discrepancy or duplication of input tax credit claim
Form GSTR-3A	—	—	Notice to a registered taxable person who fails to furnish return under section 27 and section 31
Form GSTR-9	Annually	31st Dec of next fiscal	Annual Return – furnish the details of ITC availed and GST paid which includes local, interstate and import/exports.

GST Return for Composite Tax Payer

Return Type	Frequency	Due Date	Details to be Furnished
Form GSTR-4A	Quarterly	—	Details of inward supplies made available to the recipient registered under composition scheme on the basis of Form GSTR-1 furnished by the supplier
Form GSTR-4	Quarterly	18th of succeeding month	Furnish all outward supply of goods and services. This includes auto-populated details from Form GSTR-4A, tax payable and payment of tax.
Form GSTR-9A	Annual	31st Dec of next fiscal	Furnish the consolidated details of quarterly returns filed along with tax payment details.

GST Return for Foreign Non-Resident Taxpayer

Return Type	Frequency	Due Date	Details to be Furnished
Form GSTR-5	Monthly	20th of succeeding month or within 7 days after the expiry of registration	Furnish details of imports, outward supplies, ITC availed, tax paid, and closing stock

GST Return for Input Service Distributor

Return Type	Frequency	Due Date	Details to be Furnished
Form GSTR-6A	Monthly	0n 11th  of succeeding month	Details of inward supplies made available to the ISD recipient on the basis of Form GSTR-1 furnished by the supplier
Form GSTR-6	Monthly	13th of succeeding month	Furnish the details of input credit distributed

GST Return for Tax Deductor

Return Type	Frequency	Due Date	Details to be Furnished
Form GSTR-7	Monthly	10th of succeeding month	Furnish the details of TDS deducted
Form GSTR-7A	Monthly	TDS certificate to be made available for download	TDS Certificate – capture details of value on which TDS is deducted and deposit on TDS deducted into appropriate Govt.

GST Return for E-commerce

Return Type	Frequency	Due Date	Details to be furnished
Form GSTR-8	Monthly	10th of succeeding month	Details of supplies effected through e-commerce operator and the amount of tax collected on supplies

GST Return If Aggregate Turnover Exceeds 1 crore

Return Type	Frequency	Due Date	Details to be furnished
Form GSTR-9B	Annually	Annual, 31st Dec of next fiscal	Reconciliation Statement – audited annual accounts and a reconciliation statement, duly certified.

GST Final return

For taxable person whose registration has been surrendered or cancelled

Return Type	Frequency	Due Date	Details to be furnished
Form GSTR-10	Monthly	Within 3 months of cancellation of registration	Furnish details of inputs and capital goods held, tax paid and payable.

GST Return for Government Departments and United Nation Bodies

Return Type	Frequency	Due Date	Details to be furnished
Form GSTR-11	Monthly	28th of succeeding month	Details of inward supplies to be furnished by a person having UIN

Free Education Guide on Goods & Service Tax (GST)

SR No	Topic -GST	Resources
1	Model GST Law	Model GST Law
2	GST Overview	Goods and Services Tax (GST): An Overview
		Integrated Goods & Service Tax (IGST) Act Overview
		Meaning and Scope of Supply
		Time of Supply
		Place of Supply of Goods and Service under GST
		Valuation in GST
		Levy of GST & Exemption from Tax
		Job Work under Goods & Service Tax (GST)
		Electronic Commerce under Goods & Service Tax (GST)
3	Transition to GST	Transitional Provisions in Goods & Service Tax (GST)
4	Registration	GST Registration FAQ’s
		GST Registration Process -Video
		GST -Draft Registration Rules
		GST -Draft Registration Formats
5	Invoice	GST Draft Invoice Rules released by CBEC
		GST Draft Invoice formats Released by CBEC
6	Input Tax Credit	Input Tax Credit under Goods & Service Tax (GST)
		Concept of Input Service Distributor in Goods & Service Tax (GST)
7	Payment	GST Payment of Tax
		GST Draft Payment Rules Released by CBEC
		GST Draft Payment formats Released by CBEC
8	Refunds	Refund under GST
		Draft GST Refund Forms released by CBEC
		Draft GST Refund Rules released by Govt
9	Returns	Returns Process and matching of Input Tax Credit under GST
		Draft GST Return Rules Released by Govt
		Draft GST Return Formats released by Govt
10	Assessment and Audit	Assessment and Audit under GST
11	Inspection, Search, Seizure and Arrest	Inspection, Search, Seizure and Arrest under GST
12	Offences, Penalty, Prosecution & Compounding	Offences, Penalty, Prosecution & Compounding in GST
13	Demands and Recovery	Demands and Recovery under GST
14	Appeals and Review	Appeals, Review and Revision in GST
15	Advance Ruling	Advance Ruling in Goods and Service Tax (GST)
16	Settlement Commission	Settlement Commission in Goods and Service Tax (GST)
17	GST Portal	Frontend Business Process on GST Portal