A normal taxpayer will be required to furnish required returns monthly / Quarterly and annual return based on the Turnover generated during the last Financial Year. There are separate returns for a taxpayer registered under the composition scheme, Input Service Distributor, a person liable to deduct or collect the tax (TDS/TCS). For the filing of GST Return, transactions need to be classified depending on the type of customer to whom the sale is done.
They are: Normal/ Regular Taxpayer, Casual Taxpayer, Composition Taxpayer, Non-Resident Taxable Person, Input Service Distributor (ISD), E-commerce Operator or aggregator, Online Service Provider (Resident / Non- Resident), Special Economic Zone (SEZ) Unit/ Developer, GST TDS Deductor/ TCS Collector, UN Embassy/ Body and other notified Organizations, E-commerce Companies, Government EntitiesGST Return Filing
- Category :GST Returns
- Client :ASK4GST
- Date :21st Aug, 2019
- Link :www.ask4gst.com
- Rating :
Types :
Types and Due Dates of GST Returns :
This information shows the details of all GST return forms & details of returns which are required to be filed under the GST Law, All GSTR should be filed electronically only.
- Statement of self-assessed tax by composition dealers – same as the erstwhile form GSTR-4, which is now made an annual return with effect from FY 2019-2020 onwards.
- The 37th GST Council meeting took the decision to make GSTR-9 filing optional for businesses with turnover up to Rs.2 crore in FY 17-18 and FY 18-19.
- GSTR-9A filing for Composition taxpayers has been waived off for FY 2017-18 and FY 2018-19 as per the decision taken in the 27th GST Council meeting.
- GSTR-9C is to be filed for every GSTIN, hence one PAN have multiple GSTIN, can have multiple GSTR-9C forms being filed.
Types of GST Returns :
| SL No. | Title | Particulars | Person Required to Furnish Return |
|---|---|---|---|
| 1. | GSTR-1 | Details of outward supplies of taxable goods or services or both effected. | All tyes of Registered Person, other than:- a. Input Service Distributor b. Non-Resident Taxable Person c. Person paying tax under Composition Levy d. Person required to deduct / collect tax at source |
| 2. | GSTR-1A | Details of inward supplies added, corrected or deleted by the recipient in his in his form GSTR-2 shall be made available to the supplier electronically | Same as person required to furnish return as per GSTR -1 |
| 3. | GSTR-2 | Details of inward supplies of taxable goods or services or both claiming input tax credit | Same as person required to furnish return as per GSTR -1 |
| 4. | GSTR-2A | Details of inward supplies made available to the recipient on the basis of FORM GSTR-1 furnished by the supplier | Same as person required to furnish return as per GSTR -1 |
| 5. | GSTR-3 | Monthly return on the basis of finalization of details of outward supplies and inward supplies along with the payment of tax. | Same as person required to furnish return as per GSTR -1 |
| 6. | GSTR-3B | Monthly Simple Return in which summary of outward supplies along with Input Tax Credit is declared and payment of tax is affected by taxpayer. | Same as person required to furnish return as per GSTR -1 |
| 7. | GSTR-4/CMP-08* | Statement of self-assessed tax Quarterly Return for compounding taxable persons. | Registered person paying tax under section 10 i.e. taxpayers who have opted for the Composition Scheme under GST. |
| 8. | GSTR-4A | Auto-drafted details for registered person opting for composition levy on the basis of FORM GSTR-4 furnished by the supplier. | Registered person paying tax under section 10 i.e. person paying composition levy in lieu of tax. |
| 9. | GSTR-5 | Return for Non-Resident foreign taxable persons | Registered Non-Resident Taxable person |
| 10. | GSTR-5A | Return for Non-Resident Online Information and Database Access or Retrieval (OIDAR) services provider . | Non-Resident Online Information and Database Access or Retrieval (OIDAR) services provider. |
| 11. | GSTR-6 | Input Service Distributor return. | Taxable person registered as Input Service Distributor. |
| 12. | GSTR-6A | System generated statement of inward supplies based on the details that are uploaded by the counterparty supplier till ISD taxpayer submits the GSTR-6 for the same tax period. | Taxable person registered as Input Service Distributor. |
| 13. | GSTR-7 | Return for authorities deducting tax at source. | Registered person required to deduct tax under section 51 |
| 14. | GSTR-8 | Details of supplies effected through e-commerce operator and the amount of tax collected as required under sub-section (52) | Registered as e-commerce operator |
| 15. | GSTR-9** | Annual Return | Registered person shal be required to submit Annual return other than:- a. Input Service Distributor b. Non-Resident Taxable Person c. Person required to deduct / collect tax at source |
| 16. | GSTR-9A*** | Simplified Annual return by Compounding taxable persons registered under section 10 | Taxpayers who have registered under the Composition Scheme in a financial year. |
| 17. | GSTR-9C**** | Statement of Reconciliation (Between the audited financial statements of the taxpayer and the annual return under GSTR-9) | All taxpayers registered under GST whose turnover exceeds Rs.2 crore in a financial year. The registered person has to get their books of accounts audited by a Chartered/ Cost Accountant. |
| 18. | GSTR-10 | Final Return, Once. When registration is cancelled or surrendered. | Taxable person whose registration has been cancelled or surrendered, has to be filed within three months of the date of cancellation or date of cancellation order, whichever is later. |
| 19. | GSTR-11 | Details of inward supplies to be furnished by a person having UIN and claiming refund. | person having UIN in order to get a refund under GST. |
Due Dates
Due Dates for Filing of Return in GST
- Subject to changes by Notifications/ Orders..
- GSTR-3B filing date is now as segregate manner for the month of Jan, Feb and March 2020, declared in notification no. 07/2020-Central Tax ,dt. 03-02-2020:
- INR 5 Crore or More Annual T.O. in the Previous Year - 20th of next month- for All States/Uts. Less Than INR 5 Crore Annual T.O. in the Previous Year-
- 22nd of next month – Chhattisgarh, Madhya Pradesh, Maharashtra, Gujarat, Daman and Diu, Dadra & Nagar Haveli, Karnataka, Goa, Lakshadweep, Kerala, Tamil Nadu, Puducherry, Andaman and Nicobar Islands, Telangana and Andhra Pradesh
Due Dates for Filing of Return in GST:
| SL No. | Return Forms | Due Dates | Frequency of return |
|---|---|---|---|
| 1. | GSTR-1 | 11th* of the next month with effect from October 2018.
30th of the month succeeding quarter.
*Previously, the due date was 10th of the next month |
Monthly for the taxpayer, which turnover is more than Rs. 1.5 crore. Quarterly for the taxpayer, which turnover is less than Rs. 1.5 crore. |
| 2. | GSTR-1A | Month related to after Filing GSTR-1 | Monthly/ Quarterly |
| 3. | GSTR-2 | 15th of Next Month | Monthly (still suspended) |
| 4. | GSTR-2A | Available for view only | Monthly/ Quarterly |
| 5. | GSTR-3 | 20th of Next Month | Every Calender month or part thereof (still suspended) |
| 6. | GSTR-3B | 20th of Next Month*** | Every Calender month or part thereof |
| 7. | GSTR-4/CMP-08* | 18th of the month succeeding quarter. | Each quarter or part thereof |
| 8. | GSTR-4A | Available for view only | Each quarter or part thereof |
| 9. | GSTR-5 | 20th from end of the month or within 7 days after the last day of validity of registration whichever is earlier | Every Calender month or part thereof |
| 10. | GSTR-5A | 20th from end of the month or within 7 days after the last day of validity of registration whichever is earlier | Every Calender month or part thereof |
| 11. | GSTR-6 | 13th of Next Month | Every Calender month or part thereof |
| 12. | GSTR-6A | Available for view only | Monthly |
| 13. | GSTR-7 | 10th of Next Month | Monthly |
| 14. | GSTR-8 | 10th of Next Month | Monthly |
| 15. | GSTR-9 | 31st December of Next Financial Year* | Yearly |
| 16. | GSTR-9A | 31st December of Next Financial Year* | Yearly |
| 17. | GSTR-9C | 31st December of Next Financial Year* | Yearly |
| 18. | GSTR-10 | Within three months of the date of cancellation or date of cancellation order, whichever is later. | One Time |
| 19. | GSTR-11 | 28th of the month following the month for which statement is filed | Monthly |
Different Forms Under GST
Apart from the above GST Return the various forms introduced in GST Act/ Law. The form naming system under GST is impressive and in such a simple manner that understanding the nature of form becomes easy. Such as for Registration form GST REG-01; for return GSTR-01; for composition levy GST CMP-01 etc. All the GST forms should be filed electronically only. Here we listed the different forms to be used under GST:
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Forms applicable to composition taxpayer under GST:
| SL No. | GST Forms | Particulars |
|---|---|---|
| 1. | GST CMP-01 | Intimation to pay tax under section 10 (composition levy) by users who migrated to GST |
| 2. | GST CMP-02 | Intimation to pay tax under section 10 (composition levy) |
| 3. | GST CMP-03 | Intimation of details of stock on date of opting for composition levy (Only for persons registered under the existing law migrating on the appointed day) |
| 4. | GST CMP-04 | Intimation/Application for withdrawal from composition Levy |
| 5. | GST CMP-05 | Notice for denial of option to pay tax under section 10 |
| 6. | GST CMP-06 | Reply to the notice to show cause |
| 7. | GST CMP-07 | Order for acceptance / rejection of reply to show cause notice |
Forms applicable to Tax Payment under GST
| SL No. | GST Forms | Particulars |
|---|---|---|
| 1. | GST PMT-01 | Electronic Liability Register of registered person (Part–I: Return related liabilities Electronic Liability Register of taxable person) (Part–II: Other than return related liabilities) |
| 2. | GST PMT-02 | Electronic Credit Ledger |
| 3. | GST PMT-03 | Order for re-credit of the amount to cash or credit ledger on rejection of refund claim |
| 4. | GST PMT-04 | Application for intimation of discrepancy in Electronic Credit Ledger/Cash Ledger/Liability Register |
| 5. | GST PMT-05 | Electronic Cash Ledger |
| 6. | GST PMT-06 | Challan For Deposit of Goods and Services Tax |
| 7. | GST PMT-07 | Application for intimating discrepancy in making payment |
Forms applicable to Input Tax Credit (ITC) under GST
| SL No. | GST Forms | Particulars |
|---|---|---|
| 1. | GST ITC-01 | Declaration for claim of input tax credit under sub-section (1) of section 18. |
| 2. | GST ITC-02 | Declaration for transfer of ITC in case of sale, merger, demerger, amalgamation, lease or transfer of a business under sub-section (3) of section 18. |
| 3. | GST ITC-03 | Declaration for intimation of ITC reversal on inputs, inputs contained in semi-finished and finished goods and capital goods in stock under sub-section (4) of section 18. |
| 4. | GST ITC-04 | Details of goods/capital goods sent to job worker and received back. |
Forms applicable to Tax Refund under GST
| SL No. | GST Forms | Particulars |
|---|---|---|
| 1. | GST RFD-01 | Application for Refund |
| 2. | GST RFD-02 | Acknowledgement |
| 3. | GST RFD-03 | Deficiency Memo |
| 4. | GST RFD-04 | Provisional Refund Order |
| 5. | GST RFD-05 | Payment Advice |
| 6. | GST RFD-06 | Refund Sanction/ Rejection Order/Interest on delayed refund order (same as refund order) |
| 7. | GST RFD-07 | Order for complete adjustment of sanctioned Refund |
| 8. | GST RFD-08 | Notice for rejection of application for refund |
| 9. | GST RFD-09 | Reply to show cause notice |
| 10. | GST RFD-10 | Application for Refund by any specialize agency of UN or Multilateral Financial Institution and Organization, Consulate or Embassy of foreign countries, etc |
Late Filing of GST Returns
Return filing is mandatory under GST. Even if there is no transaction, you must file a Nil return.
You cannot file a return if you do not file previous month/quarter’s return.
Hence, late filing of GST returns will have a cascading effect leading to heavy fines and penalty.
The late filing fee of the GSTR-1 is populated in the liability ledger of GSTR-3B filed immediately after such delay.
