UNDERSTAND GST RETURNS

फ़रवरी 05, 2018

GST Returns: Types, Forms & Due Dates of GST Returns 2017

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 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

File your GST Returns with Taxmann's GST Software

Due Dates for Filing of Return in GST:

*S.No*	*Return Form*	*Due Date*
1.	GSTR-1	10^th of Next Month
2.	GSTR-2	After the 10^th but before 15^th of Next Month
3	GSTR-3	20^th of Next Month
4	GSTR-4	18^th from end of the Quarter
5	GSTR-5	20^th from end of the month or within 7 days after the last day of validity of registration whichever is earlier
6	GSTR-6	13^th of Next Month
7	GSTR-7	10^th of Next Month
8	GSTR-8	10^th of Next Month
9	GSTR-9	31^st December of Next Financial Year
10	GSTR-9A	31^st December of Next Financial Year

Details of GST Return Forms:

This table shows the details of all GST return forms & details of returns which are required to be filed under the GST Law:

*Particulars*	*GSTR -1*	*GSTR-2*	*GSTR-3*	*GSTR-4*	*GSTR-5*	*GSTR-6*	*GSTR-7*	*GSTR-9/9A*

Who is required to furnish the return	Registered person shall be required to submit details of outward supplies other than the following registered person i.Input Service Distributor ii.Non-Resident Taxable Person iii.Person paying tax under section 10 i.e. person opting for Composition Levy iv. Person required to deduct tax at source i.e.person paying tax under section 51 v. Person required to collect tax at source i.e.person paying tax under section 52	Registered person shall be required to submit details of Inward supplies other than the following registered persons i. Input service distributor ii.Non-Resident Taxable person iii.Person paying tax under section 10 i.e. person opting for Composition Levy iv.Person required to deduct tax at source i.e. person paying tax under section 51. v.Person required to collect tax at source i.e. person paying tax under section 52	Registered person shall be required to submit return in from GSTR-3, barring the following registered persons i. Input service distributor ii.Non-Resident Taxable person iii.Person paying tax under section 10 i.e. person opting for Composition Levy iv.Person required to deduct tax at source i.e. person paying tax under section 51. v.Person required to collect tax at source i.e. person paying tax under section 52	Registered person paying tax under section 10 i.e. person paying composition levy in lieu of tax	Registered Non-Resident Taxable person	Taxable person registered as Input Service Distributor	Registered person required to deduct tax under section 51	Registered person shal be required to submit Annual return other than the following registered person i. Input Service Distributor ii. Non-Resident Taxable person iii. Person required to deduct tax at source i.e. Person paying tax under section 51 iv. Person required to collect tax at source i.e. person paying tax under section 52 v. Casual taxable person
How should the return be submitted?	Electronically	Electronically	Electronically	Electronically	Electronically	Electronically	Electronically	Electronically
Periodicity of Filing of Return	Monthly	Monthly	Every Calender month or part thereof	Each quarter or part thereof	Every calender month or part thereof	Every calender month or part thereof	Monthly	Yearly
Due Date for Deposit of Tax	NA	NA	Last Date for filing of the return	Last Date for filing of the return	Last Date for filing of the return	NA	Last Date for filing of the return	NA
Due Date for Submission of Return	On or before the 10th day of the month succeeding the said tax period	After the tenth but on or before the fifteenth day of the month succeeding the tax period	On or before twentieth day of the month succeeding such calender month or part thereof	Eigtheen days after the end of such quarter	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	Thirteen days after the end of such month	Ten days after the end of such month	On or before the thirty first day of December following the end of such financial year
Time Limit to Rectify error or omission in the Return	Earlier of the Two Dates: i.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 ii.Furnishing of the relevant annual return	Earlier of the Two Dates: i.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 ii.Furnishing of the relevant annual return	Earlier of the Two Date: i.Due date for Furnishing of return for the month of September, following the end of the financial year to which such details pertain ii. Actual Date of Furnishing of the relevant annual return	Earlier of the Two Date i.Due date for Furnishing of return for the Second Quarter, following the end of the financial year to which such details pertain. ii.Actual Date of Furnishing of the relevant annual return	Earlier of the Two Date: i.Due date for Furnishing of return for the month of September, following the end of the financial year to which such details pertain ii. Actual Date of Furnishing of the relevant annual return	Earlier of the Two Date: i.Due date for Furnishing of return for the month of September, following the end of the financial year to which such details pertain ii. Actual Date of Furnishing of the relevant annual return	Earlier of the Two Date: i.Due date for Furnishing of return for the month of September, following the end of the financial year to which such details pertain ii. Actual Date of Furnishing of the relevant annual return	NA

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