Filling of GST Returns
1. What is GST Return?
A return is a document containing details of income which a taxpayer is required to file with the tax administrative authorities. This is used by tax authorities to calculate tax liability.
Under GST, a registered dealer has to file GST returns that include:
- Purchases
- Sales
- Output GST (On sales)
- Input tax credit (GST paid on purchases)
To file GST returns or GST filing, GST compliant sales and purchase invoices are required. You can generate GST compliant invoices for free on ClearTax BillBook.
2. Who should file GST Returns?
In the GST regime, any regular business has to file two monthly returns and one annual return. This amounts to 26 returns in a year.
The number of GST filings vary for quarterly GSTR-1 filers. The number of GST filings online for them is 17 in a year.
There are separate returns required to be filed by special cases such as composition dealers whose number of GST filings is 5 in a year.
3. What are the different types of GST Returns?
Here is a list of all the returns to be filed as prescribed under the GST Law along with the due dates.
GST filings as per the CGST Act subject to changes by CBIC Notifications
| Return Form | Description | Frequency | Due Date |
| GSTR-1 | Details of outward supplies of taxable goods and/or services affected. | Monthly | 11th* of the next month with effect from October 2018 until September 2020.
*Previously, the due date was 10th of the next month. |
| Quarterly
(If opted) |
End of the month succeeding the quarter. | ||
| GSTR-2
Suspended from September 2017 onwards |
Details of inward supplies of taxable goods and/or services effected claiming the input tax credit. | Monthly | 15th of the next month.
|
| GSTR-3
Suspended from September 2017 onwards |
Monthly return on the basis of finalisation of details of outward supplies and inward supplies along with the payment of tax. | Monthly | 20th of the next month.
|
| GSTR-3B | Simple return in which summary of outward supplies along with input tax credit is declared and payment of tax is affected by the taxpayer. | Monthly | Staggered^ from the month of January 2020 onwards*
*Previously 20th of the next month for all taxpayers. |
| ^20th of next month for taxpayers with an aggregate turnover in the previous financial year more than Rs 5 crore.
For the taxpayers with aggregate turnover equal to or below Rs 5 crore, 22nd of next month for taxpayers in category X states/UTs and 24th of next month for taxpayers in category X states/UTs
|
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| CMP-08 | Statement-cum-challan to make a tax payment by a taxpayer registered under the composition scheme under section 10 of the CGST Act (supplier of goods) and CGST (Rate) notification no. 02/2019 dated 7th March 2020 (Supplier of services) | Quarterly | 18th of the month succeeding the quarter. |
| GSTR-4 | Return for a taxpayer registered under the composition scheme under section 10 of the CGST Act (supplier of goods) and CGST (Rate) notification no. 02/2019 dated 7th March 2020 (Supplier of services). | Annually | 30th of the month succeeding a financial year. |
| GSTR-5 | Return for a non-resident foreign taxable person. | Monthly | 20th of the next month. |
| GSTR-6 | Return for an input service distributor to distribute the eligible input tax credit to its branches. | Monthly | 13th of the next month. |
| GSTR-7 | Return for government authorities deducting tax at source (TDS). | Monthly | 10th of the next month. |
| GSTR-8 | Details of supplies effected through e-commerce operators and the amount of tax collected at source by them. | Monthly | 10th of the next month. |
| GSTR-9 | Annual return for a normal taxpayer. | Annually | 31st December of next financial year. |
| GSTR-9A | Annual return to be filed by a taxpayer registered under the composition levy anytime during the year. | Annually | 31st December of next financial year. |
| GSTR-9C | Certified reconciliation statement | Annually | 31st December of next financial year. |
| GSTR-10 | Final return to be filed by a taxpayer whose GST registration is cancelled. | Once, when GST 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 a refund | Monthly | 28th of the month following the month for which statement is filed. |
* Subject to changes by Notifications/ Orders
**Statement of self-assessed tax by composition dealers – same as the erstwhile form GSTR-4, which is now made an annual return with effect from FY 2019-2020 onwards.