GST Return Filing Online- Know GST Return Format, Types & Rules
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GST Returns

One of the key aspects of the GST era is that most of the indirect taxes - for which returns had to be filed separately for various businesses - have been subsumed. Today, irrespective of whether one is a trader, manufacturer, reseller or service provider, one needs to file GST returns online, in the prescribed formats.

Under GST, there are 19 GST return forms, which tax payers can use to file GST returns online. All these forms are required to be e-filed as per the GST return filing process laid down in the GST return rules section of the GST Act. The details of each of these GST return formats, along with details of applicability and periodicity, are as follows -

GST Returns Forms - At a Glance

Category GST Return Types Frequency Due Date Details to be Furnished
Regular Dealer Form GSTR-1 Monthly 10th of succeeding month Furnish details of outward supplies of taxable goods and/or services affected
Form GSTR-2A Monthly On 11th of succeeding Month Auto-populated details of inward supplies made available to the recipient on the basis of Form GSTR-1 furnished by the supplier
Form GSTR-2 Monthly 15th of succeeding month Details of inward supplies of taxable goods and/or services for claiming input tax credit. Addition (Claims) or modification in Form GSTR-2A should be submitted in Form GSTR-2.
Form GSTR-1A Monthly 17th of succeeding month Details of outward supplies as added, corrected or deleted by the recipient in Form GSTR-2 will be made available to supplier
Form GSTR-3 Monthly 20th of succeeding month Monthly return on the basis of finalization of details of outward supplies and inward supplies along with the payment of amount of tax
Form GST MIS-1 Monthly Communication of acceptance, discrepancy or duplication of input tax credit claim
Form GSTR-3A 15 Days from Default Notice to a registered taxable person who fails to furnish returns
Form GSTR-9 Annually 31st Dec of next fiscal Annual Return – furnish the details of ITC availed and GST paid which includes local, interstate and import/exports
Composite Tax Payer Form GSTR-4A Quarterly Details of inward supplies made available to the recipient registered under composition scheme on the basis of Form GSTR-1 furnished by the supplier
Form GSTR-4 Quarterly 18th of succeeding month Furnish all outward supply of goods and services. This includes auto-populated details from Form GSTR-4A, tax payable and payment of tax.
Form GSTR-9A Annual 31st Dec of next fiscal Furnish the consolidated details of quarterly returns filed along with tax payment details.
Foreign Non-Resident Taxpayer Form GSTR-5 Monthly 20th of succeeding month or within 7 days after the expiry of registration Furnish details of imports, outward supplies, ITC availed, tax paid, and closing stock
Persons providing online information and database access or retrieval services Form GSTR-5 Monthly 20th of succeeding month Details of outward supplies of online information and database access or retrieval services by a person located outside India made to non-taxable persons in India
Input Service Distributor Form GSTR-6A Monthly 0n 11th of succeeding month Details of inward supplies made available to the ISD recipient on the basis of Form GSTR-1 furnished by the supplier
Form GSTR-6 Monthly 13th of succeeding month Furnish the details of input credit distributed
Tax Deductor Form GSTR-7 Monthly 10th of succeeding month Furnish the details of TDS deducted
Form GSTR-7A Monthly TDS certificate to be made available for download TDS Certificate – capture details of value on which TDS is deducted and deposit on TDS deducted into appropriate Govt.
E-commerce Form GSTR-8 Monthly 10th of succeeding month Details of supplies effected through e-commerce operator and the amount of tax collected on supplies
Form GSTR-9B Annually 31th Dec of next fiscal Annual statemen containing the details of outward supplies of goods or services or both effected through an e-commerce operator, including the supplies of goods or services or both returned and the amount collected under
Aggregate Turnover Exceeds INR 2 Crores Form GSTR-9C Annually Annual, 31st Dec of next fiscal Reconciliation Statement – audited annual accounts and a reconciliation statement, duly certified.
Final Return
(for taxable persons whose registration has been surrendered or cancelled)
Form GSTR-10 Monthly Within 3 months from the date of cancellation of registration or date of cancellation Order, whichever is later Furnish details of inputs and capital goods held, tax paid and payable.
Specialised agency of the United Nations Organisation or any multilateral Financial Institution and notified United Nations Bodies, Consulate or Embassy of foreign countries Form GSTR-11 Monthly 28th of succeeding month Details of inward supplies to be furnished by a person having UIN