GST Returns

GST return is a document that every registered dealer and businessman must file with the Income Tax Department of India. It includes all details of sales, purchases, input GST paid on purchases, and output GST on sales

Documents Required for GST Returns

GSTR-1

  • GSTIN
  • Legal Name of the registered person
  • Previous financial year's aggregate turnover
  • Taxable outward supplies to a registered person and consumer

GSTR-2

  • GSTIN
  • Legal name of the registered person
  • TDS and TCS received
  • Inward supplies where tax is applicable on reverse charge
  • Inward supplies received besides those attracting reverse charge

GSTR-3

  • Turnover
  • Inter-state supplies
  • Intra-state supplies
  • Tax effect of amendments made concerning outward supplies
  • Inward supplies attracting reverse change

GSTR-4

  • GSTIN
  • Legal name
  • Inward supplies where tax is payable on reverse charge
  • Consolidated statement of advances paid
  • Amendments to details of inward supplies furnished in returns of previous periods

GSTR-5

  • GSTIN
  • Legal name
  • Imported goods
  • Imported services
  • Outward supplies made

GSTR-6

  • GSTIN
  • Legal name
  • Amendments to distribution documents and debit or credit notes of previous periods
  • Input tax credit received for distribution

GSTR-7

  • GSTIN
  • Legal name
  • TDS details
  • Return period
  • Liability- payable and paid

GSTR-8

  • GSTIN
  • Legal name
  • Details of supplies made via e-commerce operator
  • Tax paid and payable
  • Details of interest

GSTR-9

  • Turnover
  • Inter-state supplies
  • Intra-state supplies
  • Tax effect of amendments made concerning outward supplies
  • Inward supplies attracting reverse change

GSTR-10

  • GSTIN
  • Legal name
  • Effective date of cancellation/surrender
  • Cancellation order date
  • Tax payable on closing stock

GSTR-11

  • Unique Identification Number
  • Name of the persons having UIN
  • Details of the supplies
  • Tax period

GST Return Filing Forms for:-

  • Regular dealer
  • Composite dealer
  • Foreign non-resident taxpayer
  • Input service distributor
  • Tax deductor
  • E-commerce operator
  • Government department & UN bodies

Regular Dealer

FORM TYPE DETAILS FURNISHED FREQUENCY DUE DATE
GSTR1 Outward sales by business. MONTHLY 10th of succeeding month
GSTR 2A Auto-populated details of inward supplies made available to the recipient. MONTHLY 11th of succeeding month
GSTR 2 Purchases made by Business. MONTHLY 15th of succeeding month
GSTR 1A Details of outward supplies as added, corrected or deleted by the recipient. MONTHLY 20th of succeeding month
GSTR 3 GST monthly return along with the payment of amount of tax. MONTHLY 20th of succeeding month
GST ITC 1 Communication of acceptance, discrepancy or duplication of input tax credit claim. MONTHLY -
GSTR 3A Notice to a registered taxable person who fails to furnish return under section 27 and 31. - -
GSTR 9 GST Annual Return. ANNUALLY 31st Dec of next financial year

Composite Dealer

FORM TYPE DETAILS FURNISHED FREQUENCY DUE DATE
GSTR 4A Details of inward supplies made available to the recipient registered under composition scheme. QUARTERLY -
GSTR 4 Quarterly return for GST. QUARTERLY 18th of succeeding month
GSTR 9A Consolidated details of quarterly returns filed along with tax payment details. ANNUALY 31st December of next financial year

Foreign Non-Resident Taxpayer

FORM TYPE DETAILS FURNISHED FREQUENCY DUE DATE
GSTR 5 Provisions of return filing for Non-Resident Foreign Taxpayers MONTHLY 20th of succeeding month or within 7 days after the expiry of registration

Government Department & UN Bodies

FORM TYPE DETAILS FURNISHED FREQUENCY DUE DATE
GSTR 6 Every Input Service Distributor is required to furnish details of invoices in form GSTR 6. MONTHLY 13th of succeeding month.
GSTR 6A GSTR 6A will give the auto drated details of the supplies made by Input Service Distributor to the recipients. MONTHLY 11th of succeeding month.

Tax Deductor

FORM TYPE DETAILS FURNISHED FREQUENCY DUE DATE
GSTR 7 Furnish details of imports, outward supplies, ITC availed, tax paid, and closing stock MONTHLY 10th of succeeding month.
GSTR 7A It’s the deduction certificate to be issued on monthly basis to the deducted. MONTHLY TDS Certificate to be made available for the download.

E-commerce Operator

FORM TYPE   DETAILS FURNISHED FREQUENCY DUE DATE
GSTR 8   Details of supplies effected through e-commerce operator and the amount of tax collected on supplies

MONTHLY

10th of succeeding month

Tax Deductor

FORM TYPE DETAILS FURNISHED FREQUENCY DUE DATE
GSTR 11 GST Inward Supplies Statement for UIN MONTHLY 28th of succeeding month
 
     
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