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Types of GST Returns and Their Due Dates

Every person who is registered under GST has to file monthly/quarterly and annual GST return. So keeping this in mind, in this article we are going to discuss the different returns.

 

GSTR-1 – Due on 11th of the subsequent month

GSTR-1 is a type of monthly GST Return whose due dates falls on 11th of every subsequent month. In GSTR-1 Form the taxpayer has to mention the details of outward supplies such as invoice details, debit notes/credit notes and so forth.

GSTR-2A Return – Due on 20th of the subsequent month

GSTR-2A is a GST return that gets auto-populated when the seller files his monthly GST Return. However, the taxpayer can amend GSTR-2A at the time of filling it on the GST Portal. Here are some of the return through which GSTR-2A auto-populates:

GST Return Furnished by
GSTR 1 Regular registered seller
GSTR 5 Non-resident
GSTR 6 ISD
GSTR 7 TDS Deductor
GSTR 8 E-commerce Operator

GSTR-3B Return – Due on 20th of Subsequent Month

GSTR-3B is a GST Return that has to be filed monthly by all the regular taxpayers on the GST Portal.

The taxpayer has to file this GST return on or before 20th of the subsequent month.

Howsoever, a taxpayer may go through a certain inconvenience that at the time of filing GST Return. They are:

  1. The value cannot be copy pasted.
  2. Higher chances of error as it needs manual intervention.
  3. Once you submit the return GST liability is calculated.

GSTR-4 – Due on 18th of Subsequent month

GSTR 4 is a quarterly return that has to be filed by every composition scheme holder. The due date for filing GSTR-4 is 18th of the subsequent month. Here is the due date for filing the GSTR-4:

Return Period Due-Date
April-June 18th July
July-Sept 18th Oct
Oct-Dec 18th Jan
Jan-Mar 18th Apr

GSTR-5 – Due on either on 20th of the subsequent month or after 7 days from the expiry of the registration

GSTR-5 is a type of GST Return that has to be furnished by the non-resident taxable person who is registered under GST. Further GSTR-5 shall be paid every month on or before 20th of the subsequent month or within 7 days once the validity period of registration expires. The non-resident taxable person can file GSTR-5 either via online or through facilitation centre.

GSTR-6 Return – Due on 13th of the subsequent month

GSTR-6 is a type of GST Return that has to be filed by every Input Service Distributor. The due date of filing GSTR-6 is on or before the 13th of the subsequent month. The GSTR 6 forms contain 11 section that consists of the details regarding ITC received and the manner in which the credit has to be distributed. This has to be noted that GSTR-6 shall be filed even if there is a nil return.

GSTR-7 – Due on 10th of the subsequent month

GSTR-7 is a GST return that shall be furnished by every person who is deducting TDS under GST. GSTR-7 Form consist of the following details:

  1. Paid or payable TDS
  2. Any refund against TDS claimed

However, it shall be noted that the provisions of TDS under GST have been put on hold as per the 22nd GST Council meeting.

GSTR-8 – Due on 10th of the subsequent month

GSTR-8 is a type of GST Return that shall be filed by the e-commerce operator every month who is required deduct TCS under GST. The due-date of GSTR-8 is 10th of every subsequent month. GSTR-8 Form consists of the following details:

  1. Outward supplies of good or/and services
  2. Supplies returned and the amount collected on such returned supplies

Moreover, the notified rate for TCS is 1% that is applicable to both interstate and intra-state supplies.

Annual GST Return – the Last date of filing GSTR-9 this year is 30th June

There are different types of GST Annual Return, and they are:

GSTR-9

GSTR-9 shall be filed by every regular taxable person who is filing GSTR-1 and GSTR-3B under GST. The due date for filing this return is 31st December of every calendar year.

GSTR-9A

GSTR-9A has to be filed by every registered composition holder under GST. The due date for filing GSTR-9A is 31st December of every calendar year.

GSTR-9B

GSTR-9B is a type of annual GST Return that has to be filed by every e-commerce operator deducting TCS. It shall be filed on or before 31st December of every calendar year.

GSTR-9C

GSTR-9C is a type of an annual GST Return that has to be furnished by every registered taxpayer whose aggregate turnover exceeds 2 crore rupees during a financial year. At the time of filing GSTR-9C, they need to provide a copy of the audited annual accounts and a reconciliation statement duly certified by a professional.

GSTR-10 – Final GST Return

GSTR-10 is a final GST Return that has to be filed by a taxpayer whose GST registration is either cancelled or surrendered. GSTR-10 shall be filed by the taxpayer within 3 months from the date of cancellation or cancellation order date whichever is later.

GSTR-11 – GST Return for UIN Holder

GSTR-11 is a type of GST Return that shall be filed by a taxpayer holding a Unique Identity Number (UIN) so as to claim a refund on the taxes paid on the purchases. The due date for filing GSTR-11 is 28th of the following month in which the UIN holder has purchased the goods or/and services.