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GST Returns: Types, Forms & Due Dates of GST Returns 2017

Types of GST Returns:

S.No

Return

Particulars

1.

GSTR-1

Details of outward supplies of taxable goods or services or both effected

2.

GSTR-2

Details of inward supplies of taxable goods or services or both claiming input tax credit

3

GSTR-3

Monthly return on the basis of finalization of details of outward supplies and inward supplies along with the payment of amount of tax

4

GSTR-4

Quarterly Return for compounding taxable persons

5

GSTR-5

Return for Non-Resident foreign taxable persons

6

GSTR-6

Input Service Distributor return

7

GSTR-7

Return for authorities deducting tax at source

8

GSTR-8

Details of supplies effected through e-commerce operator and the amount of tax collected as required under sub-section (52)

9

GSTR-9

Annual Return

10

GSTR-9A

Simplified Annual return by Compounding taxable persons registered under section 10


GST Return Filing Forms

Due Dates for Filing of Return in GST:

S.No

Return Form

Due Date

1.

GSTR-1

10th of Next Month

2.

GSTR-2

After the 10th but before 15th of Next Month

3

GSTR-3

20th of Next Month

4

GSTR-4

18th from end of the Quarter

5

GSTR-5

20th from end of the month or within 7 days after the last day of validity of registration whichever is earlier

6

GSTR-6

13th of Next Month

7

GSTR-7

10th of Next Month

8

GSTR-8

10th of Next Month

9

GSTR-9

31st December of Next Financial Year

10

GSTR-9A

31st December of Next Financial Year


Details of GST Return Forms:

This information shows the details of all GST return forms & details of returns which are required to be filed under the GST Law:

1. Who is required to furnish the return?


GSTR 1: Registered person shall be required to submit details of outward supplies other than the following registered person               

 i.Input Service Distributor          

ii.Non-Resident Taxable Person                

iii.Person paying tax under section 10 i.e. person opting for Composition Levy    

iv. Person required to deduct tax at source i.e.person paying tax under section 51               

v. Person required to collect tax at source i.e.person paying tax under section 52


GSTR 2:  Registered person shall be required to submit details of Inward supplies other than the following registered persons:
                             
 i. Input service distributor  

 ii.Non-Resident  Taxable person   
                      
iii.Person paying tax under section 10 i.e. person opting for Composition Levy   

iv.Person required to deduct tax at source i.e. person paying tax under section 51.                                 

v.Person required to collect tax at source i.e. person paying tax under section 52

GSTR 3: Registered person shall be required to submit return in from GSTR-3, barring the following registered persons                                             

i. Input service distributor         

ii.Non-Resident  Taxable person                                         

iii.Person paying tax under section 10 i.e. person opting for Composition Levy    

iv.Person required to deduct tax at source i.e. person paying tax under section 51.                                 

v.Person required to collect tax at source i.e. person paying tax under section 52

GSTR 4: Registered person paying tax under section 10 i.e. person paying composition levy in lieu of tax

GSTR 5: Registered Non-Resident Taxable person

GSTR 6: Taxable person registered as Input Service Distributor

GSTR 7: Registered person required to deduct tax under section 51

GSTR 9/9A: Registered person shal be required to submit Annual return other than the following registered person                                         

i. Input Service Distributor           

ii. Non-Resident Taxable person 

iii. Person required to deduct tax at source i.e. Person paying tax under section 51                             

iv. Person required to collect tax at source i.e. person paying 


2. How should the return be submitted?


Electronically

3. Periodicity of Filing of Return:


GSTR 1, GSTR 2 & GSTR 7: Monthly


GSTR 3, GSTR 5 & GSTR 6: Every Calender month or part thereof

GSTR 4: Each quarter or part thereof


GSTR 9/9A: Yearly


4. Due Date for Deposit of Tax:


GSTR 1, GSTR 2, GSTR 6 & GSTR 9/9A: NA


GSTR 3, GSTR 4, GSTR 5 & GSTR 7: Last Date for filing of the return


5. Due Date for Submission of Return:


GSTR 1: On or before the 10th day of the month succeeding the said tax period


GSTR 2: After the tenth but on or before the fifteenth day of the month succeeding the tax period


GSTR 3: On or before twentieth day of the month succeeding such calender month or part thereof


GSTR 4: Eigtheen days after the end of such quarter


GSTR 5: Twenty days after the end of a calender month or within seven days after the last day of the period of registration, whichever is earlier


GSTR 6: Thirteen days after the end of such month


GSTR 7: Ten days after the end of such month


GSTR 9/9A: On or before the thirty first day of December following the end of such financial year


6. Time Limit to Rectify error or omission in the Return:


GSTR 1 & GSTR 2: Earlier of the Two Dates:               

 i.Furnishing of the returns under section 39 for the month of September following the end of the financial year to which such details pertain or                 

ii.Furnishing of the relevant annual return

GSTR 3, GSTR 5, GSTR 6 & GSTR 7: Earlier of the Two Date:             

i.Due date for Furnishing of return for the month of September, following the end of the financial year to which such details pertain                                

ii. Actual Date of Furnishing of the relevant annual return 

GSTR 4: Earlier of the Two Date              

i.Due date for Furnishing of return for the Second Quarter, following the end of the financial year to which such details pertain.  

ii.Actual Date of Furnishing of the relevant annual return

GSTR 9/9A: NA

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Disclaimer: This information is updated till 22 June 2017.

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