A GST return is a document containing the details of the income of the taxpayer which needs to be filed with the concerned tax authorities. This is used by the Tax authorities to calculate the tax liability of the tax payer.
Types of GST returns –
- GSTR -1 monthly return of the outward supplies of goods and/or services
Due date – 11th of the next month
- GSTR –2 monthly return of the inward supplies of goods and/or services
Due date – 15th of the next month
- GSTR – 3 monthly return on the basis of finalization of the outward supplies, inward supplies along with the tax payment
Due date – 20th of the next month
- GSTR – 3b Monthly return in which the summary of outward supplies along with Input Tax Credit is declared and payment of tax is affected by the taxpayer.
Due date – 20th of the next month
- GSTR – 4 Quarterly Return for a taxpayer registered under the composition levy
- Due date – 18th of the month succeeding the next quarter
- GSTR – 5 Monthly Return for a Non-Resident foreign taxable person
Due date – 20th of the next month
- GSTR – 6 Monthly Return for an Input Service Distributor
Due date – 13th of the next month
- GSTR – 7 Monthly Return for authorities deducting tax at source
Due date – 10th of the next month
- GSTR – 8 Monthly containing Details of supplies effected through e-commerce operator and the amount of tax collected
Due date – 10th of the next month
- GSTR – 9 Annual Return for a Normal Taxpayer
Due date – 31st December of next financial year
- GSTR – 9A Annual Return a taxpayer registered under the composition levy anytime during the year
Due date – 31st December of next financial year
- GSTR – 10 final return , filed once when GST Registration is cancelled or surrendered
Due date – Within three months of the date of cancellation or date of cancellation order, whichever is later.
- GSTR – 11 Monthly return for the inward supplies to be furnished by a person having UIN and claiming a refund
Due date – 28th of the month following the month for which statement is filed