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Returns Under GST

Every statute requires the registered person to file the return in such format and within such time as may be prescribed in the specific statute. In the same line, the GST Act makes the provisions for furnishing of information by taxable person through filing of returns.

In GST, returns are self-assessed by the registered persons. A taxable person can take help of GST Practitioner in filing returns etc. He can file return through GST Suvidha Providers (GSP).

Types of GST Returns:

(a) GSTR-1:

     GSTR-1 requires the taxpayer to furnish details of outward supplies or sales.

(b) GSTR-2:

     GSTR -2 requires furnishing details of inward supplies or purchases.    


(c) GSTR-3:  

     GSTR-3 requires furnishing monthly return.

(d) GSTR -4:     

     GSTR-4 Returns to be filed by Composition Tax Payers.

(e) GSTR-5:

       GSTR-5 Returns to be filed by Foreign Non-Resident Taxpayer.

(f) GSTR-6

     GSTR-6 Returns to be filed by an Input Service Distributor.

(g) GSTR-7:  

     GSTR-7 Returns to be filed by a Tax Deductor.

(h) GSTR-8:

     GSTR-8 Statement for Tax Collection at Source.

(i) GSTR-9:

     GSTR-9 Annual Return

(j) GSTR-10:

     GSTR-10 Final Return

(k) GSTR-11:

    GSTR-11 Inward supplies statement for persons having Unique identification Number (UIN).


    GST-3B Summary Return for the month of July and August.

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Disclaimer: This information is updated till 15 July 2017.

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