What are the Types of Returns Under GST?

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This post has been updated on 25th October, 2016 to incorporate latest changes.

Convergence is the key to GST; convergence between states and central taxes.

Consider what happens today. A manufacturer who is compliant under Central Excise, Service Tax, and VAT has to file returns as specified by each of the states.  The manufacturer has to deal with returns, annexures, and registers for Excise, Service tax and VAT with monthly, quarterly, half-yearly and yearly periodicity.

With GST in place, it does not matter whether you are a trader, manufacturer, reseller or a service provider, you only need to file GST returns.

Wow! This sounds good. Let us understand different types of return forms in GST.

Under GST, there are 19 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.

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 for claiming input tax credit. Addition (Claims) or modification in Form 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.

 

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.

 

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

 

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

 

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.

 

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

 

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.

 

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.

 

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

 

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Pugal T & Yarab A

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