GST RETURN FILING
What is GST Return?
Returns are a set of forms in pre-approved format of reporting. This makes provision of required details easier for the taxpayers for a complete disclosure. Each form has been designed to ensure a complete disclosure of every transaction made between buyers and sellers.
Who has to file GST Returns?
Every taxpayer in the purview of Goods & Service Tax has to file returns as mandated by the Department.
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 |
Latest Update:
23rd GST Council Meet on 10th November 2017
- GSTR-3B has been extended to March 2018
- All businesses to file GSTR-3B by 20th of next month till March 2018.
- All businesses to file GSTR-1 and GSTR-3B till March 2018.
- GSTR-2 and GSTR-3filing dates for July 2017 to March 2018 will be worked out later by a Committee of Officers
- Turnover under Rs 1.5 Cr to file quarterly GSTR-1
- Turnover above Rs 1.5 Cr to file monthly GSTR-1
Due dates for All GST Returns
These returns are as per the GST Act-
| Return Form | Particulars | Frequency | Due Date |
| GSTR-1 | Details of outward supplies of taxable goods and/or services effected | Monthly | 10th of the next month |
| GSTR-2 | Details of inward supplies of taxable goods and/or services effected claiming input tax credit. | Monthly | 15th of the next month |
| 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. | Monthly | 20th of the next month |
| GSTR-3B | Simple return for Jul 2017- Mar 2018 | Monthly | 20th of the next month |
| GSTR-4 | Return for compounding taxable person | Quarterly | 18th of the month succeeding quarter |
| GSTR-5 | Return for Non-Resident foreign taxable person | Monthly | 20th of the next month |
| GSTR-6 | Return for Input Service Distributor | Monthly | 13th of the next month |
| GSTR-7 | Return for authorities deducting tax at source. | Monthly | 10th of the next month |
| GSTR-8 | Details of supplies effected through e-commerce operator and the amount of tax collected | Monthly | 10th of the next month |
| GSTR-9 | Annual Return | Annually | 31st December of next financial year |
| GSTR-9A | Annual Return | Monthly | 31st December of next financial year |
| GSTR-10 | Final Return | Once. When registration is cancelled or surrendered | Within three months of the date of cancellation or date of cancellation order, whichever is later. |
| GSTR-11 | Details of inward supplies to be furnished by a person having UIN and claiming refund | Monthly | 28th of the month following the month for which statement is filed |
GSTR-1 due dates
For turnover upto Rs 1.5 cr
| Period (Quarterly) | Due dates |
| July- Sept | 31st Dec 2017 |
| Oct- Dec | 15th Feb 2018 |
| Jan- Mar | 30th April 2018 |
For turnover of more than Rs 1.5 cr
| Period | Dates |
| July to Oct | 31st Dec 2017 |
| Nov | 10th Jan 2018 |
| Dec | 10th Feb 2018 |
| Jan | 10th Mar 2018 |
| Feb | 10th Apr 2018 |
| March | 10th May 2018 |
Timelines for filing of GSTR-2 and GSTR-3 for July to March 2018 to be worked out by Committee of Officers. However, subsequent month filing of GSTR-1 will not be impacted.