GST Returns: Types, Forms & Due Dates of GST Returns 2017
- Blog|GST & Customs|
- 4 Min Read
- By Taxmann
- |
- Last Updated on 6 December, 2022
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
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