GST Returns Types and Forms with their Due Dates. Here we are providing various types of GST Returns and the process of How to file GST Returns. Also Check out here for various forms of GST Returns with their due dates. The process of GST Returns is new and most of the people who need to file GST Returns do not have a basic idea of How to File GST Return. So, we are here providing the clear data of GST Returns along with various types of GST Returns, GST Forms, Due Dates for GST Returns, Process of How to File GST Returns in detailed manner. Also see here for details like What information is required to be filed, who has the onus to file these returns and what are the timelines for submission of these returns? So, basically first of all know about different aspects like How many Returns in GST, How to file GST Return Online & GST Returns Format. Check out below for GST Returns Types & Their Due Dates from below.
GST Returns Types with their Due Dates
A return is a document which a taxpayer is needed to file as per the law with the tax administrative authorities. Under GST law, a normal taxpayer will be required to furnish 3 returns monthly and 1 annual return. Similarly, there are separate returns for a taxpayer registered under the composition scheme, taxpayer registered as an Input Service Distributor, a person liable to deduct or collect the tax (TDS/TCS).
In the table below, we have provided details of all the returns which are required to be filed under the GST Law.
|Return Form||What to file?||By Whom?||By When?|
|GSTR-1||Details of outward supplies of taxable goods and/or services effected||Registered Taxable Supplier||10th of the next month|
|GSTR-2||Details of inward supplies of taxable goods and/or services effected claiming input tax credit.||Registered Taxable Recipient||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.||Registered Taxable Person||20th of the next month|
|GSTR-4||Quarterly return for compounding taxable person.||Composition Supplier||18th of the month succeeding quarter|
|GSTR-5||Return for Non-Resident foreign taxable person||Non-Resident Taxable Person||20th of the next month|
|GSTR-6||Return for Input Service Distributor||Input Service Distributor||13th of the next month|
|GSTR-7||Return for authorities deducting tax at source.||Tax Deductor||10th of the next month|
|GSTR-8||Details of supplies effected through e-commerce operator and the amount of tax collected||E-commerce Operator/Tax Collector||10th of the next month|
|GSTR-9||Annual Return||Registered Taxable Person||31st December of next financial year|
|GSTR-10||Final Return||Taxable person whose registration has been surrendered or cancelled.||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||Person having UIN and claiming refund||28th of the month following the month for which statement is filed|
Procedure of GST Returns Filing
All these returns are required to be filed digitally online through a common portal to be provided by GSTN, non-government, private limited company promoted by the central and state governments with the specific mandate to build the IT infrastructure and the services required for implementing Goods and Services Tax (GST).
If you still have any doubts regarding the Forms, Formats, Types of GST … you can check out those in clearly from the below provided link
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