GST Return Forms

All licenced individuals, dealers, associations and registered firms must give information of their sales and transactions of products and services, including the tax charged and received. Such information shall be obtained by filing the GST Return. This return is the basis on which the tax authorities determine your tax liabilities. The registered GST consumer would have to file a return, containing transactions, sales, GST production, and GST input credit. The registered customer must send 4 forms to file his or her GST return, which are: return for sales, return for sale/supplies, monthly return and annual return. For those who have opted for a composition system, quarterly returns must be submitted.

Types of Returns applicable under the new GST Law

Types of GSTR Forms and their Uses

GSRT 1

GSTR-1 is a return document that provides specific reports about all outward goods and services carried out by the usual registered taxpayer in compliance with the GST Act.

GSTR-1 provides descriptions of invoices, debit notes, credit notes and amended invoices for outgoing goods and services.

The return is filed on a monthly basis by the 10th of the next month. However, it can also be extended by the Commissioner to any class of people above the 10th.

GSRT 2

In comparison to GSTR-1, GSTR-2 is a type that provides extensive details on the inward supply of goods and services.

It includes records of payments made by the taxpayer by both licenced and unregistered taxable individuals, along with statistics on debit notes and credit notes.

The due date for filing GSTR-2 is the 15th of the following month. However, the procedure of making any necessary changes and filings is normally carried out from the 11th to the 15th of the next month.

GSTR 2A

This is a read-only file that is auto-populated when the provider files GSTR-1. Thus, GSTR-2a helps the purchaser to check the information requested by the seller.

The purchaser or receiver often has the right to deny, approve, alter or maintain outstanding invoices on the basis of the information provided by the vendor.

It is open to any registered regular taxpayer.

In the event of any mismatch, the receiver can approve, deny, change or hold the invoices pending.

GSRT 3

Similar to GSTR-2A, GSTR-3 is also self-populated.

It contains documents filed under GSTR-1 and GSTR-2, as well as all other obligations applicable to the previous tax years.

It's due to be filed by the 20th of next month.

GSTR 3B

It is a description of the monthly return of external and inward supplies.

It is filled independently from both consumers and suppliers.

GST-3B is a self-declaration by the taxpayer of GST tax liability for the time involved.

Any regular licenced taxpayer must file GSTR-3B even though the tax obligation is zero.

The deadline for application is the 20th of the next month.

GSRT 4

It is used to file quarterly returns for taxpayers enrolled under the system of composition.

Small taxpayers with turnover up to 1.50 Cr file returns on a quarterly basis via this form.

To decrease the tax and regulation obligation on these small taxpayers, pay tax at a flat rate and file returns on a quarterly basis.

The due date is the 18th of the month after the quarter for which the return is to be filed.

GSTR 5

This form refers to a taxable non-resident citizen.

The return contains details of the internal and external supplies, the taxes charged or payable, the interest or fees paid and all other sums payable under the GST Act.

A non-resident taxpayer is a person who periodically provides goods or services. These people do not typically have a set place of business or residence in India and may also provide goods and services at any capacity.

GSTR 6

Each Input Service Distributor must file GSTR-6 on a monthly basis.

It includes descriptions of the invoices provided by the ISD and the receipt of the credit. It summarises the cumulative amount of input tax credit required for delivery and is made available to each client in section B of GSTR-2A.

The due date for file GSTR-6 is the 13th of the next month for which the tax has to be paid.

GSTR 7

It is filled by those taxpayers who are allowed to subtract TDS in compliance with the legislation on the GST.

GSTR-7 contains information such as; TDS obligation, tax withheld at source, debt and fees charged or payable, and TDS return (if any).

The due date for the GSTR-7 file is the 10th of the next month.

GSTR 8

It is to be filled by those e-commerce sites which are allowed to deduct TDS in compliance with the GST Act.

The form includes information of goods and services offered by e-commerce channels and the volume of tax received from vendors.

Under this type, operators can also make adjustments to the details given on the supplies in previous statements.

The due date for this return is the 10th of the next month for which the tax is to be paid.

GSTR 9

As per Section 44(1), each licenced taxpayer shall have an annual return for each financial year.

Which provides details of the income tax credit, the casual taxable person, the person on whom the tax is to be paid according to section 51 or 52, and the details of the non-resident taxable person.

In the event that the enrolled individual has zero tax obligation, the annual Null return will be done.

The due date for filing GSTR-9 is 31 December after the conclusion of the financial year concerned.

GSTR 9A

This is the annual return for individuals enrolled under the composition system.

Details of the form cover tax collected, tax credits, inward and outward supplies, late payments and an input tax credit that has been used or reversed.

The due date for filing of GSTR-9A shall be 31 December following the conclusion of each financial year.

GSTR 9B 

It is the annual return for e-commerce platforms that are expected to collect tax at source pursuant to section 52.

The due date for filing of GSTR-9B shall be 31 December following the conclusion of each financial year.

GSTR 9C 

Each licenced individual with an annual turnover of 2 Cr and more requires to get their accounts audited by a CA or a cost accountant. In addition, the customer must also apply the audited copy reports, the annual return and the reconciliation document.

The reconciliation declaration shall be sent in the form GSTR-9C.

The due date for filing of GSTR-9C is 31 December after the conclusion of each financial year.

GSRT 10

It is the last return to be filed by the person whose GST account has been cancelled.

However, such a person would not include a person paying tax under a composition arrangement, a person collecting TDS or TCS, an input utility distributor, and a non-resident taxable person.

The prime objective of this return is to ensure that the taxpayer has paid off any unpaid tax liabilities. Liability is higher of;

(a) output tax payable on finished products, semi-finished goods, capital goods or plant and equipment.

(b) the production tax corresponding to the products referred to above.

The date of filing of GSTR-10 is later than:

(a) 3 months from the date of registration of the cancellation, or

b) the date of cancellation of order. 

GSTR 11

This return is for those users who have been allocated a UIN (Unique Identification Number).

The UIN shall be given to the enrolled individual to demand the GST tax refunds charged on the purchase of goods and services.

The organisations that will get the UIN are:

(a) Consulate or embassy to foreign countries

(b) Multilateral Financial Institutions and Organisations informed by the United Nations (Privileges and Immunities) Act, 1947.

(c) Specialist organisations of the United Nations Organization

d) any other type of consumer or individual as may be defined by the Commissioner;

The due date for filing GSTR-11 is the 28th of the following month in which the holders of the UIN issued inward supplies.

How to file GST returns online?

Each manufacturer, distributor, retailer and customer registered under the GST is required to file a GST return on an annual basis. The return filing system has been completely automated under the current tax system.

You can also file GST returns electronically via the Goods and Service Tax Network app or programme. Here are the steps you can take to file your GST return online:

• Access the GST portal and log in to your account using the 15-digit GST Identification Number assigned to you depending on the state code and the PAN.
• Next, upload your invoices to the GST portal. The invoice reference number will be allocated to each invoice you upload.
• The next step after uploading the invoices is to file the outward return, inward return, along with monthly return.
• The return for the outward supply will be completed in GST-1, which is available in the GST Common Portal Details segment by the 10th of each month.
• The outward return for materials shall be effected via the GSTR-2A.
• Complete this move by checking and changing the specifics of the outward supply, along with credit and debit notes.
• The descriptions of the inward supply of taxable goods and services must be given in the GSTR-2 type.
• The receiver of the GSTR-1A can later change the information given on the outward and inward supplies. However, the supplier has the right to approve or refuse any changes made.

Who should file a GST Return?

• Under GST, every registered company shall file two monthly returns and one annual report. This amounts to 26 returns per year.
• The number of GST filings differs for quarterly GST-1 filers. The number of GST filings online for them is 17 a year.
• Unique cases such as composition dealers whose number of GST filings is 5 a year are expected to file separate returns.

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