All GST services of GST are made available at our GST service center. such as GST registration, GST return filing (GSTR1 to GSTR11, GSTR3B) etc. And all problems related to regular and compounded taxpayers are resolved at the GST service center.
Types of GST Returns and Due Dates
GST return must be filed by all persons having GST registration. In this article, we look at the different types of GST returns and the due dates.
GSTR-1 Return – Due on 10th of Every Month
Form GSTR-1 or return of outward supplies is normally due on the 10th of every month. For the month of July 2017, GSTR 1 is due on the 10th of October. The GSTR 1 due date for all other months will be announced by the GST Council shortly.
In GSTR 1 return, details of Invoices, debit notes, credit notes and revised invoices issued in relation to outward supplies made during the tax period must be provided. This e-return can be filed online on the Our GST portal or using GST Software within 10 days from the end of the tax period. The registered person shall not be allowed to furnish any details of outward supplies during the period from the eleventh day to the fifteenth day of the month succeeding the tax period. Content of GSTR-01 (a) GSTN, Name & Period (b) Aggregate turnover in previous FY (c) Invoice/ consolidated level details of outward supply Supply to RD: Invoice Level Supply to URD (Inter
In GSTR 1 return, the details of all invoices issued by the taxpayer that are B2B or B2C large must be uploaded to the GSTN. Know more about procedure for uploading invoices to GSTN.
The details of FORM GSTR-1 furnished by the supplier will be made available to the recipients in PART-A of FORM GSTR-2A, Form GSTR 4A and in Form GSTR-6A.
GSTR-2 Return – Due on 15th of Every Month
GSTR 2 or return of inward supplies must be filed before the 15th of each month. In GSTR 2, the return for outward supplies filed by the supplier the receiver is required to match his receipts with the details of supplies filed by the supplier. The receiver is required to – verify, validate, modify or even delete, if necessary – the details furnished by the suppliers.
Any modification, deletion or inclusion of inward supplies by the receiver in his inward return i.e. FORM GSTR-2 will be communicated to the Outward supplier which will be visible to them as GSTR 1A.
GSTR-3 Return – Due on 20th of Every Month
GSTR 3 or monthly GST return is due on the 20th of every month. Part A of GSTR 3 return will be automatically generated based on information furnished through FORM GSTR-1, FORM GSTR-2 and based on other liabilities of preceding tax periods. The taxpayer can discharge his liability towards tax, interest, penalty, fees or any other amount payable under the Act or the provisions of this Chapter by debiting the electronic cash ledger or electronic credit ledger and include the details in Part B of the return in FORM GSTR-3.
GSTR-4 Return – Quarterly Return for Composition Suppliers Due on 18th
GSTR 4 or GST quarterly return for composition supplier is due 18 days from the end of quarter. Hence, GSTR 4 return will be due on 18th April, 18th July, 18th October and 18th January. Based on details contained in FORM GSTR-4A, and where required, after adding, correcting or deleting the details, the taxpayer can file the quarterly return in FORM GSTR-4.
GSTR-5 Return – Monthly Return for Non-Resident Taxable Persons
GSTR 5 return must be filed by persons registered under GST as a non-resident taxable person before the 20th and within 7 days from last day of registration. In GSTR-5, the taxpayer must file information and details of outward supplies and inward supplies.
GSTR-6 Return – Monthly Return for Input Service Distributors
GSTR-6 return must be filed by persons registered as an Input Service Distributor on or before the 13th of every month. Based on FORM GSTR-6A, the taxpayer can file the return after adding, correcting or deleting the details, furnish return, containing the details of tax invoices on which credit has been received and those issued.
GSTR-7 Return – Monthly Return for Tax Deductors
GSTR-7 return must be filed by persons registered under GST for TDS. GSTR-7 return is due on or before the 10th of every month. The details furnished in Form GSTR-8, will be made available in Part C of Form 2A and Form 4A to other taxpayers.
GSTR-8 Return – Monthly Return for E-Commerce Operator
GSTR-8 return must be filed by E-Commerce Operator on or before the 10th of every month. E-Commerce operators must provide details of outward supplies of goods or services or both made through it, including the supplies returned through it and the amount collected by it. Details furnished by ecommerce operators will be made available to each of the suppliers in Part C of FORM GSTR-2A.
GSTR-9 Return – Annual GST Return
GSTR-9 return or annual GST return must be filed by taxpayers on or before the 31st of December. GSTR-9 return need not be filed by those registered under composition scheme, non-resident taxable persons, casual taxable persons, TDS deductors, TCS collectors. In case the annual turnover is more than Rs.2 crores the annual return filed by the taxpayer must be audited by a Chartered Accountant or Cost Accountant.
GSTR-10 Return – Final GST Return
GSTR 10 or final GST return must be filed within 3 months from the date of cancellation of GST registration.
GSTR-11 Return – GST Return for UIN Holders
Form GSTR-11 or GST return for UIN holders must be filed by persons having UIN under GST to claim refund of taxes paid on his inward supplies.