Types & Forms of GST Returns and their Due Dates

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:

Returns applicable under GST Law

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

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