Types of GST returns and Due dates (in a brief)

GSTR 1

• It contains the invoices and debit credit notes raised on sales transaction for a tax period
• To be filed by 11th of every month (annual aggregate turnover of more than 5 cr.

GSTR 2A- Dynamic GST return and GSTR 2B- Static GST return

• It contains details of all inward supplies of goods and services (purchases)
• The return made available on the 12th of every month

GSTR 3B-

• Monthly self declaration to be filed , for furnishing summarized details of all outward supplies made, input tax credit claimed, tax liability ascertained and taxes paid
• The sales and input tax credit must be reconciled with GSTR 1 and GSTR 2B every tax period before filing GSTR 3B .
• To be filed monthly 20th of succeeding month

GSTR 4-

• Annual return to be filed by the composition tax payable person
• To be filed by 30th April of the year following the relevant financial year

GSTR 5-

• To be filed by non resident foreign tax payers, who are registered under GST and carryout business transaction in India
• To be filed monthly by the 20th of each month

GSTR 6-

• Monthly return to be filed by Input service distributor (ISD)
• Due to filing 13th of every month.

GSTR 7-

• Monthly return to be filed by persons required to deduct TDS under GST
• The due date to file GSTR-7 is the 10th of every month.

GSTR 8-

• Monthly return to be filed by e-commerce operators registered under the GST who are required to collect tax at source.
• To be filed on a monthly basis by the 10th of every month

GSTR 9-

• Annual return- Consolidation of all monthly and quarterly return
• Filed by 31st December of the year following the relevant financial years

GSTR 10-

• To be filed by a taxable person whose registration has been cancelled or surrendered
• To be filed within 3 months from date of cancellation or cancellation order which ever is earlier

CA.(Dr.) Alok Garg