Different Return Filing Forms Under GST

Posted on July 25, 2017

A return is a document that a taxpayer is however required to file as per the law with the tax administrative authorities. Under the GST law, a normal taxpayer will be required in order to furnish the three returns monthly and also one annual return. Similarly, there are separate returns for a taxpayer who is registered under the composition scheme, taxpayer registered as an Input Service Distributor, a person who is liable to deduct or either collect the tax (TDS/TCS)

The purpose of this article is to tell the reader about the different types of forms that are to be filed under GST along with the person as to who is supposed to file this return and by what date.

Some of the taxpayers who generally are concerned to fill this form are:

1. REGULAR DEALER

2. COMPOSITE TAXPAYER

3. FOREIGN NON-RESIDENT TAXPAYER

4. INPUT SERVICE DISTRIBUTOR

5. TAX DEDUCTOR

6. E-COMMERCE OPERATOR

7. GOVERNMENT DEPARTMENT & UNITED NATIONS BODIES

The article further tells as to who is supposed to file what kind of form and by what date.

A REGULAR DEALER is supposed to file the following forms:

1. GSTR 1 –

· which tells about the outward sales by business

· to be filed monthly by the 10th of the succeeding month

2. GSTR 2A –

· tells about the auto-populated details of inward supplies that are made available to the recipient

· it is to be filed monthly by the 11th of the succeeding month

3. GSTR 2 –

· which tells about the purchases made by the business –

· which is to be filed monthly by the 15th of succeeding month

4. GSTR 1 A –

· which tells about the details of outward supplies as added, corrected or deleted by the recipient

· which is to be paid monthly by the 2oth of the succeeding month

5. GSTR 3 –

· which tells about the GST monthly return along with the payment of the amount of tax –

· to be filed monthly by the 20th of the succeeding month

6. GSTR 1 C –

· which tells about the Communication of the acceptance, discrepancy or

duplication of input tax credit claim which is to be filed monthly.

7. GSTR 3A –

· which furnishes the notice to a registered taxable person who fails to furnish his return under sec 27 and 31

8. GSTR 9 –

· an annual return

· to be filed annually by the 31st December of the next financial year

A COMPOSITE TAX PAYER is supposed to file the following forms:

1. GSTR 4 A –

· which tells about the Details of the inward supplies made available to the recipient registered under the composition scheme

· to be filed quarterly

2. GSTR 4 –

· quarterly return for GST

· which is to be filed quarterly by the 18th of the succeeding month

3. GSTR 9 A

· Which tells about the Consolidated details of quarterly returns filed

along with the tax payment details.

· It is to be filed quarterly by the 31st December of next financial year

A FOREIGN NONRESIDENT TAXPAYER is supposed to fill in –

1. GSTR — 5

· Which tells about the details of imports, outward supplies,

ITC availed, tax paid, and closing stock

· To be filed monthly by the 20th of succeeding month or within 7 days after the expiry of registration

BY INPUT SERVICE DISTRIBUTOR is supposed to fill in –

1. GSTR 6 A-

· Which tells about the Details of the inward supplies that are made available to the ISD Recipient

· To be filed monthly by the 11th of the succeeding month

2. GSTR 6 –

· Which tells about the details of the input credit distributed

· To be filed monthly by the 11th of the succeeding month

BY TAX DEDUCTORS is supposed to fill in –

1. GSTR 7

· Which furnishes the details about the TDS deducted

· To be filed monthly by the 11th of succeeding month

2. GSTR 7 A

· Which furnishes the TDS certificate

· To be filed monthly by making the TDS certificate to be available for download

BY E-COMMERCE OPERATOR is supposed to fill in

1. GSTR 8

· Details of the supplies that are effected through e-commerce operator and the amount of tax that is collected on supplies

· To be filed monthly by the 10th of succeeding month

BY GOVERNMENT DEPARTMENT AND UN BODIES is supposed to fill in

1. GSTR 11

· Which tells about the GST inward supplies statement for UIN

· To be filed monthly by the 28th of the succeeding date

IF AGGREGATE TURNOVER EXCEEDS 1 CR

1. GSTR 9B

· A reconciliation statement

· Which is to be filed annually by the 31st December of next fiscal year

FINAL RETURN (for taxable person whose registration has been suspended or canceled )

1. GSTR 10

· Furnishes the details of the inputs and the capital goods that are held, tax paid and payable

· To be filed monthly within 3 months of cancellation of registration

However, for more information and queries to GST, you can contact LegalRaasta.

This article has been contributed by Simmi Setia, Content Writer, LegalRaasta- an online platform for income tax return filing, GST return, GST software, TDS return, TDS software, Company registration, GST Registration etc.

Different Return Filing Forms Under GST