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:-

  1. Return filling is mandatory even if there is no transaction, you must file a Nil return.

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