GST Returns: Types, Forms & Due Dates of GST Returns 2017
- Blog|GST & Customs|
- 4 Min Read
- By Taxmann
- |
- Last Updated on 6 December, 2022
Latest from Taxmann
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 the 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 |
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 that are required to be filed under the GST Law:
1. Who is required to finish the return?
GSTR 1: A registered person shall be required to submit details of outward supplies other than the following registered person
-
- Input Service Distributor
- Non-Resident Taxable Person
- The person paying tax under section 10 i.e. person opting for Composition Levy
- Person required to deduct tax at source i.e.person paying tax under section 51
- Person required to collect tax at source i.e.person paying tax under section 52
-
- Input service distributor
- Non-Resident Taxable person
- Person paying tax under section 10 i.e. person opting for Composition Levy
- Person required to deduct tax at source i.e. person paying tax under section 51.
- Person required to collect tax at source i.e. person paying tax under section 52
-
- Input service distributor
- Non-Resident Taxable person
- Person paying tax under section 10 i.e. person opting for Composition Levy
- Person required to deduct tax at source i.e. person paying tax under section 51.
- Person required to collect tax at source i.e. person paying tax under section 52
GSTR 5: Registered Non-Resident Taxable person
GSTR 6: Taxable person registered as Input Service Distributor
GSTR 7: The registered person required to deduct tax under section 51
GSTR 9/9A: A registered person shall be required to submit Annual return other than the following registered person
-
- Input Service Distributor
- Non-Resident Taxable person
- A person required to deduct tax at source i.e. Person paying tax under section 51
- A person required to collect tax at source i.e. person paying
2. How should the return be submitted?
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. The 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 the 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:
-
- 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
- Furnishing of the relevant annual return
-
- The due date for Furnishing of return for the month of September, following the end of the financial year to which such details pertain
- Actual Date of Furnishing of the relevant annual return
- The due date for furnishing of return for the Second Quarter, following the end of the financial year to which such details pertain.
- Actual Date of Furnishing of the relevant annual return
Related Articles:
Disclaimer: The content/information published on the website is only for general information of the user and shall not be construed as legal advice. While the Taxmann has exercised reasonable efforts to ensure the veracity of information/content published, Taxmann shall be under no liability in any manner whatsoever for incorrect information, if any.
Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.
The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:
- The statutory material is obtained only from the authorized and reliable sources
- All the latest developments in the judicial and legislative fields are covered
- Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
- Every content published by Taxmann is complete, accurate and lucid
- All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
- The golden rules of grammar, style and consistency are thoroughly followed
- Font and size that’s easy to read and remain consistent across all imprint and digital publications are applied
Sign Up
To subscribe to our weekly newsletter please log in/register on Taxmann.com
Latest Books
Everything on Tax and Corporate Laws of India
To subscribe to our weekly newsletter please log in/register on Taxmann.com
