Types of GST Returns in India

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Tally Solutions | Nov-25-2019

For every GSTIN registered, a taxpayer is mandated to file a return against it. This return is called as GST return. In fact, there are 22 types of GST returns prescribed under the GST Rules? Out of them, only 11 are active, 3 suspended, and 8 view-only in nature.

Types of GST Return Form with Due Dates

The GST law has prescribed the following number of returns. And these returns are prescribed with the due date of filing with its provisions laid in CGST Act 2017

S.No

Form No.

Title of GST return Form

1

GSTR -1

Details of outward supply of goods or services to be filed monthly or quarterly.

  • A registered taxable person shall furnish electronic statement of the details of outward supplies of goods and services for the tax period on or before the 10th of succeeding tax period.

  • And shall include details of invoice, debit notescredit notes and revised invoices issued during the tax period.
2

GSTR 3B

Monthly return containing details of taxes collected on outward supplies and details of taxes paid on input supplies. (No invoice level details) Note: The return is to be filed even if there is no business activity for any period under tax (Nil return in such cases)

3

GSTR 4

Return for the composite dealer (Quarterly):

  • It is a GST Return that has to be filed by a Composition Dealer.

  • With the recent changes, it periodicity of filing has been changed to Annual

4

GST CMP-08

Quarterly self-assessed statement-cum-payment by composition dealers.

5

GSTR 5

Goods and Services Tax Return of non-resident taxable person:
This return will contain all business details for non-resident (NR) including the details of sales & purchases.

6

GSTR 5A

Particulars of supplies of online information and database access or retrieval services by a person located outside India to a non-taxable person in India.
GSTR 5A return is to be filed within 20th day of the succeeding month. Note: The return is to be filed even if there is no business activity for any period under tax (Nil return in such cases)

7

GSTR 6

Return for input service distributors:
This return contains the details of ITC received by an Input Service Distributor and distribution of ITC. GSTR 6 is to be filed before13th of next month.

8

GSTR 6A

Detail of supplies auto drafted from GSTR 1 and GSTR 5 to Input service distributor:
GSTR 6A is a system generated ‘draft’ Statement of Inward Supplies for a Receiver Taxpayer for the return filed by Input service distributor in GSTR 6 for the same tax period.

9

GSTR 7

Return for tax deducted at source :

  • GSTR 7 is a return to be filed by the persons who are required to deduct TDS (Tax deducted at source) under GST
  • It contains the details of TDS deducted, TDS liability payable and paid, TDS refund claimed if any etc.,
  • The return has to be filed on 10th of the following month

10

GSTR 8

 Particulars of tax collection at source :

  • GSTR 8 is a return to be filed by the e-commerce operators who are required to deduct TCS (Tax collected at source) under GST.
  • GSTR 8 contains the details of supplies effected through an e-commerce platform and the amount of TCS collected on such supplies.
  • GSTR 8 filing for a month is due on 10th of the following month.

11

GSTR 9              

Annual Return :

  • GSTR 9 is an annual return to be filed once in a year by the registered taxpayers under GST including those registered under composition levy scheme (GSTR 9A) and those engaged in the supply of goods of suppliers on electronic commerce platform. (GSTR 9B)

  • It consists of details regarding the supplies made and received during the year under different tax heads i.e. CGST, SGST and IGST.

  • It consolidates the information furnished in the monthly/quarterly returns during the year.

  • Currently, it is optional for taxpayers having a turnover up to 2crores

12

GSTR 9C

Return of registered person whose annual turnover exceeds ₹ 2 Crore whose a/c is under audit :

  • GSTR 9C is a statement of reconciliation between:
  • The Annual returns in GSTR 9 filed for an FY, first being 2017-18 and
  • The figures as per Audited Annual Financial Statements of the taxpayer.
  • It is certified by the CA. It is said to be a similar return to that of a tax audit report furnished under the Income-tax act.

13

GSTR 11

Inward supply of person having Unique Identity Number:
It is a return to be filed by the persons who have been issued a Unique Identity Number (UIN) in order to get a refund under GST for the goods and services purchased by them in India.

Late filing of GST Returns

Since the government has mandated return filing under GST, thus you must file a NIL return even if there is no transaction. However, you must keep in mind: 

  • You cannot file a return if you do not file the previous month/quarter’s return
  • Hence, late filing of GST return will have a cascading effect leading to heavy fines and penalty
  • The late filing fee of the GSTR-1 is populated in the liability ledger of GSTR-3B filed immediately after such delay.

Interest and Late fee to be paid

  • Interest is 18% per annum. It has to be calculated by the taxpayer on the amount of outstanding tax to be paid. It shall be calculated on the net tax liability identified in the ledger at the time of payment. The time period will be from the next day of filing due date till the actual date of payment
  • As per the CGST Act, the late fee is Rs.100 per day per Act. So it is Rs.100 under CGST & Rs.100 under SGST. The total shall be Rs.200/day. However, there is a maximum levy of Rs. 5,000. There is no late fee separately prescribed under the IGST Act. Also, for GSTR-1 and GSTR-3B, the total late fee was reduced to Rs. 50 /day (Rs.20 /day for Nil filing)
  • To learn more about late fees charged across the GST Return periods, read our article on late fees under GST.


Read More on GST Returns

GST Returns, New GST Returns & Forms, Sahaj GST Returns, Sugam GST Returns, GSTR 1, GSTR 2, GSTR 3B, GSTR 4, GSTR 5, GSTR 5A, GSTR 6, GSTR 7, GSTR 8, GSTR 9, GSTR 10, GSTR 11

GST

GST Software, GST Calculator, GST on Freight, GST on Ecommerce, GST Impact on TCS, GST Impact on TDS, GST Exempted Goods & Services, Reverse Charge Mechanism in GST, GST Declaration

Types of GST

CGST, SGST, IGST, UTGST, Difference between CGST, SGST & IGST

GST Rates & Charges

GST Rates, GST Rate Finder, GST Rate on Labour Charges, HSN Codes, SAC Codes, GST State Codes

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