Types of GST Returns and their Deadlines as of June 2019

There are 11 GST returns that individuals/businesses need to file throughout the course of a financial year depending upon the nature and returns of their operations.

Here is what each of those forms mean:

GSTR 1 Return

GSTR 1 return or return on outward supplies is a form in which details of invoices, debit notes, credit notes, and revised invoices issued in relation to outward supplies must be provided. This return is normally due on 11th of every month.

GSTR 2 return

GSTR 2 return or return of inward supplies is the form where the return for outward supplies filed by the supplier is required to be verified and matched by the receiver’s invoices. The receiver needs to verify and modify (if needed) the details mentioned by the supplier. This return needs to be filed by the 15th of every month.

GSTR 3 return

Part A of GSTR 3 or monthly GST return is auto-populated based on the information provided in GSTR 1 and GSTR 2. The taxpayer can discharge his liability towards tax, interest, penalty, fees, or any other amount payable under the Act or the provisions of this Chapter by debiting the electronic cash ledger or electronic credit ledger and include the details in Part B of the return in FORM GSTR-3. The due date for this return is generally the 20th of every month.

GSTR 4 return

GSTR 4 return is the quarterly return for composition suppliers and is due 18 days from the end of a quarter. Thus, the due dates for GSTR 4 return are 18th April, 18th July, 18th October, and 18th January.

GSTR 5 Return

This is a monthly return to be filed by non-resident taxable persons registered under GST. GSTR 5 should be filed before the 20th of every month and within 7 days from last day of registration. The individuals furnishing GSTR 5 are also supposed to furnish the details of their outward supplies and inward supplies in the records.

GSTR 6 return

Input Service Distributors registered under GST are supposed to file GSTR 6 returns on or before 13th of every month.  Taxpayers can file the return after adding, correcting or deleting the details, furnish return, containing the details of tax invoices on which credit has been received and those issued, based on FORM GSTR 6A.

GSTR 7 return

GSTR 7 is a monthly return for tax deductors. Persons registered under GST for TDS are required to file GSTR 7 returns on or before 10th of every month.

GSTR 8 return

GSTR 8 is a monthly return for e-commerce operators that needs to be filed before 10th of every month. Details of outward supplies of goods or services or both made by the operator, including the supplies returned through it and the amount collected by it need to be furnished in FORM GSTR 8.

GSTR 9 return

GSTR 9 annual return needs to be filed by all the taxpayers except those registered under composition scheme, non-resident taxable persons, casual taxable persons, TDS deductors, and TCS collectors. The last date of filing GSTR 9 is 31st of December of the succeeding financial year. Different types of taxpayers need any one from GSTR 9, GSTR 9A, GSTR 9B, and GSTR 9C depending upon the nature of their business and their turnover. Here is how to ascertain which type of GSTR 9A should you file. GSTR 9 is a crucial aspect of the GST regime and hence we have discussed this in detail in one of the sections later.

GSTR 10 return

GSTR 10 is a final return that needs to be filed when a GST registration is canceled or surrendered. The due date is within three months from the date of cancellation or date of cancellation order, whichever is later.

GSTR 11 return

GSTR 11 is a GST return for UIN holders wherein the details of inward supplies are to be furnished by a person having UIN and claiming a refund. GSTR 11 must be filed by the 28th of the month following the month for which the statement is filed.

The GST Council of India has notified the taxpayers of the latest revised dates to file a few of the aforementioned GST returns. While most of these Forms need to be filed at their prescribed times, the last date for filing GSTR 9, 9A, and 9C for the financial year 2017-18 has been extended to June 30, 2019.