GST Return Types & Due Dates
In this article we discuss about of which type of GST return required to furnished under GST. Following type of GST return to be furnished:-
| Return Type |
Particulars | Frequency | Last date of furnishing return |
| GSTR-1 | Detail of all outward supplies (Sale) whether taxable,exempt or export supplies with complete details and also HSN code wise summary of outward supplies. | Monthly
Quarterly |
If Turnover exceeding of Rs. 1.50 Crores:- 11th of the next month with effect from October 2018.
If Turnover upto Rs. 1.50 Crores |
| GSTR-2 | Detail of all inward supplies to be furnished by recipient of goods or services or both. | Monthly | 15th of the next month |
| GSTR-2A | The details of outward supplies as furnished by supplier (seller) in the form GSTR-1 will be shown in this form to recipient. (Auto populated on site) | Auto Populated | |
| GSTR-3 | Monthly return to be furnished on the basis of finalization of details of outward and inward supplies along with the payment of tax. | Monthly | 20th of next month |
| GSTR-3B | Summary of monthly outward supplies along with Input Tax Credit (ITC) and Payment of tax to be furnished by the supplier. | Monthly | 20th of the next following month |
| GSTR-4 | Quarterly return to be furnished by the registered dealer who opted composition scheme. (detail of outward and inward supplies ) | Quarterly | 18th of the month succeeding quarter |
| GSTR-4A | The details of outward supplies as furnished by supplier (seller) in the form GSTR-1 will be shown in this form to recipient. (Auto populated on site) | Auto Populated | |
| GSTR-5 | This return to be furnished by Non-Resident taxable person. | Monthly | 20th of the next month |
| GSTR-6 | This return to be furnished by Input Service Distributor (ISD) | Monthly | 13th of the next month |
| GSTR-6A | The details of outward supplies as furnished by supplier (seller) in the form GSTR-1 will be shown in this form to recipient.(Auto populated on site) | Auto Populated | |
| GSTR-7 | This return to be filled by authorities deducting TDS under section 51. | Monthly | 10th of the next month |
| GSTR-7A | TDS Certificate | ||
| GSTR-8 | Details of supplies effected through E-commerce operator and the amount of tax collected under section 52(1). | Monthly | 10th of the next month |
| GSTR-9 | Annual Return (Taxpayer who opted Regular Scheme) | Annually | 31st December of next financial year |
| GSTR-9A | Annual Return (Taxpayer who opted Composition Scheme) | Annually | 31st December of next financial year |
| GSTR-9B | Reconciliation Statement | Annually | 31st December of next financial year |
| GSTR-10 | Final Return | Once | Within the 3 months from the date of cancellation of registration or date of cancellation of order, whichever is later |
| GSTR-11 | Details of inward supplies to be furnished by a person having Unique Identification Number (UIN) | Monthly | 28th of the month following the month for which statement is filled. |
Note:-
- Return filling is mandatory even if there is no transaction, you must file a Nil return