A taxpayer needs to file GST returns with the tax authorities at regular intervals like monthly, quarterly, half yearly or yearly. As per GST in India norms, an individual will require to furnish three monthly returns along with an annual return. Likewise, as per the status of the individual taxpayer there are different types of returns which need to be filed at different intervals.
Additional Reading: What is the goods and services tax registration process you have to follow?
At loanbaba, we will inform you about the process for GST returns, India and how to go about it:
GSTR 1
What to file: all the details regarding outward supplies of effected taxable goods or services
By whom: Registered Taxable Supplier
GST returns due dates: 10th of next month
GSTR 2
What to file: all the details regarding inward supplies of effected taxable goods or services claiming input tax credit
By whom: Registered Taxable Recipient
GST returns due dates: 15th of next month
GSTR 3
What to file: it is a monthly return which is filed after the finalization of details of inward supplies and outward supplies which needs to be filed along with the payment of tax.
By whom: Registered Taxable Person
Goods and Services Tax Returns Date: 20th of next month
GSTR 4
What to file: it is a quarterly return for the compounding of taxable person
By whom: Composite supplier
When: 18th of next month
GSTR 5
What to file: it is a return for Non Resident foreign taxable person
By whom: Non Resident Taxable Person
When: 20th of next month
GSTR 6
What to file: it is a return for Input Service distributor
By whom: Input Service Distributor
When: 13th of next month
GSTR 7
What to file: authorities involved in deduction of tax at source
By whom: Tax Deducting Authority
When: 10th of next month
GSTR 8
What to file: it contains all details relating to supplies through e-commerce operator and the amount collected as tax
By whom: Tax collector/ e-commerce operator
When: 10th of next month
GSTR 9
What to file: it is an annual return
By whom: Registered Taxable Person
When: 31st December of next financial year
GSTR 10
What to file: final return
By whom: a person who is taxable and registration of whom has been cancelled or surrendered
When: within a maximum of three months from the date of cancellation or cancellation orders whichever is later
GSTR 11
What to file: to be furnished by a person having UIN with all the details of inward supplies
By whom: person claiming refund and having UIN
When: 28th of next month from which statement is filed