There are a whole lot of activities that form a part of the process of Returns under GST.

These include:

• Filing different types of GST returns electronically

• Uploading invoice wise details
• Auto-population of details with regards to input tax credit from returns filed by
suppliers to return filed by recipients
• Matching of invoice information
• Automatic reversal of ITC in the event of mismatch of the invoice information
Taxpayers registered under GST are required to follow the return procedure to be able
to file returns easily and take the benefit of Input Tax Credit (ITC). A regular taxpayer
under GST is required to file two monthly returns and one annual return. However,
there are special category taxpayers registered under GST who need to furnish separate
returns. These taxpayers include:

• Non-resident taxable persons

• Taxpayers registered under the Composition Scheme
• Persons allotted with Unique Identification Number (UIN)
• Input Service Distributors
• Persons required to deduct TDS or collect TCS under GST

What is Return Under GST?

Every registered person paying GST is required to furnish an electronic return every
calendar month. A “Tax Return” is a document that showcases the income of a
registered taxpayer. Such a document needs to be filed with the tax authorities in order
to pay tax to the government. The tax to be paid by a registered dealer depends upon
the income declared by such a person in the tax return filed with the tax authorities.

Under the initial GST Return filing procedure, the different types of GST returns
demanded the taxpayer to disclose the following details:

• Outward Supplies (Sales)

• Inward Supplies (Purchases)
• GST On Output
• GST on Input (Input Tax Credit)
• Other Particulars (As May be Prescribed in the Document)
***Note: However, the current system of GST Return filing requires a taxpayer to update
outward supplies information in GSTR 1. And then file a summary return in GSTR 3B. All
the other forms like GSTR 2 and GSTR 3 have been suspended for the time being.
As mentioned above, from April 1, 2019, the incumbent government is planning to
implement the new GST Return design. This simplified version of return would require
the taxpayers having an annual turnover of over Rs 5 Crores to file one monthly return
only. Thus, small business owners, having an annual turnover of upto Rs 5 Crores would
have the option to file quarterly return.

Types Of GST Returns?

1. GSTR – 1: Return for Outward Supplies
GSTR-1 is a monthly return of outward supplies undertaken by a normal registered
taxpayer under GST. In other words, this monthly return showcases the sales
transactions of a business in a particular month.

Who Needs To File GSTR-1?

Every normal registered taxpayer under GST is required to file GSTR-1 each month. This
return showcases details of 1) invoices, 2) debit notes, 3) credit notes and 4) revised
invoices issued pertaining to your outward supplies.

Due Date for Filing GSTR-1

The standard date for filing GSTR-1 is 10 days from the end of the month for which such
a return is to be filed. However, the due date to file GSTR 1 can be extended for any class
of persons beyond the tenth of the succeeding month by the Commissioner. The reasons
for such an extension would be notified.

2. GSTR – 2: Return for Inward Supplies

GSTR-2 is a monthly return of inward supply of goods and services as agreed by the
recipient of the goods and services. In other words, GSTR-2 contains details with
regards to the purchases made by the recipient in a particular month. The information
contained in GSTR-2 is auto-populated with the details contained in GSTR-2A.

Who Needs To File GSTR-2?

Every normal registered taxpayer under GST is required to provide details regarding
inward supplies or purchases made for each month in GSTR-2. This return showcases
details with regards to purchases made from registered and unregistered taxable
persons, debit notes and credit notes issued with respect to the inward purchases etc.

Hence, the recipient makes use of the details auto-populated in Form GSTR-2A with
details uploaded by supplier in GSTR-1. The recipient makes necessary changes if
required in GSTR-2 after verifying the information auto-populated in GSTR-2A.

Due Date for Filing GSTR-2

The process of making changes and filing GSTR-2 is required to be undertaken between
11th and 15th day of the succeeding month for which return is to be filed.
3. GSTR – 2A: Read Only Document
GSTR-2A is a read only document. This document gets auto-populated once the supplier
uploads the details in GSTR-1. In other words, GSTR-2A enables the recipient to verify
the details uploaded by the supplier in GSTR 1. Also the recipient could accept, reject,
modify or keep the invoices pending using the said details. However, such changes are
made by the recipient in GSTR 2.

Who Needs To File GSTR-2A?

GSTR-2A is made available to every normal registered taxpayer filing return under GST.
This is because it is a read only document that gets auto-populated with details
uploaded by supplier in GSTR-1.

Due Date for Filing GSTR-2A

GSTR-2A is a read-only document used by the recipient to match the details uploaded
by the supplier in GSTR-1. Thus, the recipient can accept, reject, modify or keep the
invoices pending in case there is any mismatch. However, the recipient can make actual
changes, if any, only in Form GSTR 2. This process of making changes and filing GSTR-2
is to be undertaken between 11th and 15th day of the month succeeding the month for
which such a return is to be filed.

4. GSTR – 3B: Summary of Inward and Outward Supplies

GSTR 3B is a simplified monthly summary return of inward and outward supplies. It is a
self declaration showcasing the summary of GST liabilities of the taxpayer for the tax
period in question. Moreover, it helps the taxpayer to discharge the tax liabilities in a
timely manner.

GSTR-3B is a form that cannot be revised. Furthermore, this form does not require the
compliance of comparing invoices between supplier and purchaser. That means both
the suppliers and the recipients file the GSTR-3B form separately. Therefore, such a
facility does not cause delays in filing of returns which would consequently attract late
fees and interest.

Who Needs To File GSTR-3B?

Every normal registered taxpayer filing GST Returns is required to file GSTR-3B. GSTR-
3B is also filed during the tax periods for which the tax liability is zero. That is, a
taxpayer needs to file a Nil Return in case there are no outward or inward transactions
during a particular month.

Due Date for Filing GSTR-3B

The GSTR-3B must be submitted by the 20th of the month succeeding the tax period for
which GST is filed. In case no transactions have been undertaken in a particular month,
the registered person needs to file a NIL return for that period.
5. GSTR – 4: Return For Composition Dealers
GSTR-4 is a quarterly return that needs to be filed by a registered taxpayer who has
signed up for the Composition Scheme. Under this scheme, small taxpayers having a
turnover of upto Rs 1.5 Crores need to pay tax at a fixed rate and file quarterly return.
This is unlike the normal registered dealer who files three returns every month
including GSTR-1, GSTR-2 and GSTR-3B.

Who Needs To File GSTR-4?

The Composition Scheme was introduced under GST in order to reduce the compliance
burden on small taxpayers. Every registered taxpayer opting for Composition Scheme is
required to file quarterly return in GSTR-4.

Due Date for Filing GSTR-4

The due date for filing GSTR-4 is 18th of every month following the quarter for which
such a return needs to be filed. Say for instance, Kapoor Pvt Ltd is a composition dealer
who needs to file his GST return for the quarter January – March 2019. The due date for
filing GSTR-4 therefore would be April 18, 2019.

6. GSTR – 5: Return For Non-Resident Taxable Persons

GSTR-5 is a monthly return filed by every non-resident taxable person. This return
includes details pertaining to:

• inward supplies
• outward supplies
• any interest, penalty, fees
• tax payable or tax paid or
• any other amount payable under the act
Furthermore, this is the only return to be filed by a non-resident taxable person. This
means, a non-resident taxable person is not required to file any annual return.

Who Needs To File GSTR-5?

Unlike a normal registered taxpayer, a non-resident taxable person is required to File
monthly return in For GSTR-5. A non-resident taxable person means a person who
supplies goods or services occasionally. This person does not have a fixed place of
business or residence in India. Moreover, he can supply goods or services either as a
principal or an agent or in any other capacity.

Due Date for Filing GSTR-5

The details in GSTR 5 need to be filed within a time period that is earlier of:

• within 20 days after the end of the calendar month or within

 • 7 days after the last date of validity of the registration

7. GSTR – 6: Return For Input Service Distributors

GSTR 6 is a monthly return that an Input Service Distributor files every calendar month.
This return provides information of all the invoices on which credit has been received
and are issued by an ISD. This means that it gives a summary of the total input tax credit
available for distribution during a particular month. Thus, the details of the invoices
that an ISD furnishes in form GSTR 6 are made available to every recipient of the credit.
These details are visible to the recipient in part B of form GSTR 2A.

What is GSTR-6A?
GSTR 6A is an auto drafted, read only form. This form is generated automatically based
on the details furnished by the suppliers of an ISD in form GSTR 1. This form contains
details pertaining to the supplies against which credit is received for distribution. It also
includes the details pertaining to the debit notes and credit notes received during the
current tax period.

Due Date for Filing GSTR-6

GSTR-6 needs to be filed on the thirteenth day of the month succeeding the month for
which tax is to be paid. Say for instance, Kapoor Pvt Ltd is registered as an ISD in
Mumbai having branches in Mumbai, Hyderabad, Bangalore and Gurgaon. Kapoor Pvt
Ltd needs to file ISD return for the month November 2018. Hence, the last date to file
GSTR 6 for Kapoor Pvt Ltd is December 13, 2018.

8. GSTR – 7: Return For Taxpayers Deducting TDS

GSTR 7 is a monthly return that is required to be filed by the deductor who are required
to deduct TDS under GST. Such a return consists of the details regarding:

• tax deducted at source,

• the liability towards TDS,
• TDS Refund claimed if any
• Interest, late fees etc. paid or payable

What is GSTR-7A?
GSTR-7A is an auto-generated form. The form gets generated once the deductor
furnishes details in Form GSTR-7 on the common portal. If the details furnished by the
deductor are accepted by the deductee, then a TDS certificate is made available to the
deductee electronically.

Due Date for Filing GSTR-7

GSTR-7 is required to be filed by the deductor within 10 days after the end of the month
in which the deduction was made. For example, the due date for filing GSTR-7 for the
month of June 2018 would be 10th July, 2018.
9. GSTR – 8: Return For E-Commerce Operators Collecting
TCS
GSTR 8 is a monthly return furnished by every electronic commerce operator who is
required to deduct Tax Collected at Source under GST. This return reflects details of the
supplies made through e-commerce portal and the amount of tax collected from
suppliers of goods and services. Furthermore, the operator can also make changes to
the details of supplies furnished in any of the earlier period statements.

Due Date for Filing GSTR-8

The last date to file GSTR 8 is the 10th day of the month succeeding the month for which
TCS is to be collected. Thus, the amount of tax that the operator collects also needs to be
deposited by the 10th day of the following month during which such a collection is
made. Furthermore, the operator is also required to file an annual statement in the
prescribed format in GSTR 9B. This return needs to be filed by 31st December following
the end of each financial year.

10. GSTR – 9: Annual Return For Normal Registered

Taxpayer Under GST
Section 44(1) requires that:

Every registered person shall furnish electronically an annual return for every financial
year in the prescribed form, except the following:

• Input Service Distributor

• Person paying tax under section 51 or section 52,
• Casual taxable person
• Non-resident taxable person
Furthermore, persons registered under GST but having no transactions during the year
are still required to file a Nil Annual Return.

Due Date for Filing GSTR-9

Such a return needs to be furnished on or before the 31st day of December following the
end of such financial year. To further add to this, Rule 80(1) of the CGST Rules, 2017
states that such registered person shall furnish an annual return electronically in Form
GSTR-9. This return needs to be filed through the common portal either directly or
through a Facilitation Centre notified by the Commissioner.

Learn more about GSTR-9, its format, filing and due date.

11. GSTR – 9A: Annual Return For Composition Dealers

GSTR 9A is the annual return that every registered person opting for composition levy
needs to file every financial year. This return is in addition to the quarterly returns filed
by a composition dealer during a financial year. Thus, GSTR 9A is an annual return filed
by a composition dealer containing details that relate to the quarterly returns filed by
him during the year. This return contains details with regards to supplies made by the
taxpayer during the year under composition scheme. These details include:

• inward and outward supplies,

• tax paid,
• input credit availed or reversed,
• tax refunds,
• late fee etc

Due Date for Filing GSTR-9A

The due date to file GSTR 9A is on or before December 31 succeeding the close of a
particular financial year for which the return needs to be filed. For instance, Mr. Kapoor
is a composition taxpayer who needs to file his annual return for the financial year 2017
– 2018. Thus, Mr. Kapoor needs to file his annual return in form GSTR 9A on or before
December 31, 2019. However, this date can be extended by a proper officer through a
notification.

12. GSTR – 9B: Annual Return For E-Commerce Operators

Collecting TCS
Every electronic commerce operator required to collect tax at source under section 52
shall furnish annual statement in FORM GSTR -9B. This return includes all the
information furnished by the e-commerce operators in the monthly returns filed during
the financial year.

Due Date for Filing GSTR-9B

All the e-commerce taxpayers are required to file GSTR-9B on or before 31st December
following the close of the financial year.

13. GSTR – 9C: Return For Registered Persons Getting

Accounts Audited From CA
Every registered person having an aggregate turnover of more than Rs. 2 crores during
a financial year must get his accounts audited by a CA or cost account. Furthermore, he
needs to submit the annual return, a copy of the audited accounts and a reconciliation
statement. This reconciliation statement is in Form GSTR 9C. So basically, GSTR 9C is a
reconciliation statement reconciling value of supplies declared in annual return with the
audited annual accounts.

Due Date for Filing GSTR-9C

The due date for filing GSTR-9C is the same as that for filing annual returns in GSTR-9.
Hence, GSTR-9C shall be submitted on or before 31st December of the year subsequent
to the relevant FY under audit. For instance, the due date for filing GSTR-9C for the FY
2017-2018 shall be 31st December 2018.

Learn more about GSTR-9C, its format, filing and due date.

14. GSTR – 10: Return For Registered Person Whose GST

Registration Gets Cancelled
GSTR-10 is a final return required to be filed by a registered person whose GST
Registration gets cancelled. Such a registered person does not include:

• Input Service Distributor

• Person paying tax under composition scheme
• Non-resident taxable person
• Person collecting TDS or TCS
Further, Form GSTR-10 is filed electronically through the common portal either directly
or via a facilitation centre as prescribed by the Commissioner. The intent of filing this
final return is to make sure that the taxpayer pays of any liability outstanding. This
liability may include an amount equivalent to the amount that is higher of:

• input tax related to stock of finished and semi-finished goods, capital goods or
plant and machinery or
• output tax payable on such goods

Due Date for Filing GSTR-10

The registered person whose GST Registration has been cancelled is required to file
final return in Form GSTR-10 within a period which is later of:

• 3 months from the date of cancellation or

• Date of order of cancellation

15. GSTR – 11: Return For UIN (Unique Identification

Number) Holders
GSTR-11 is a return to be furnished by a person who has been allotted a Unique
Identification Number (UIN). UIN is issued so that the registered person obtaining the
same can claim refunds for GST paid on goods and services purchased by them in India.

Who Can Apply For UIN?

UIN is allotted to foreign embassies and diplomatic missions who are not required to
pay taxes in India. This number is issued so that these organizations can claim a refund
for the amount of tax paid to the Indian Tax Authorities. In order to claim the refund on
GST paid, these organizations need to file GSTR-11.

The organizations that can apply for UIN include:

• Specialized agency of the United Nations Organization

• A consulate or embassy of foreign countries
• Multilateral financial institution and organization notified under the United
Nations (Privileges and Immunities) Act, 1947
• Any other person or class of persons as may be specified by the Commissioner

Due Date for Filing GSTR-11

The due date for filing GSTR-11 is 28th of the month succeeding the month in which
inward supplies are received by the UIN holders. This means, GSTR-11 is not filed on a
monthly basis. Rather, this form is filed on case-to-case basis as and when the supplies
are made.

Penalty For Filing Late Returns

In case, a taxpayer fails to furnish the details relating to outward
supplies, a penalty is charged for the same. The fine amounts to a sum of
Rs 200 (Rs 100 for CGST and Rs 100 for SGST) for each day of continuing
default. This is subject to a maximum of Rs 5,000 only. However, there is
no late fee for IGST. Also, interest is charged at 18% per annum. This
interest is calculated by the registered taxpayer on the amount of tax
liability outstanding. Furthermore, the interest is calculated from the day
succeeding the due date for filing the GST return until the date of
payment of tax by the taxpayer.
Below Table Shows Types of GST Returns
1 GSTR – 1: Return for Outward Supplies

2 GSTR – 2: Return for Inward Supplies

3 GSTR – 2A: Read Only Document

4 GSTR – 3B: Summary of Inward and Outward Supplies

5 GSTR – 4: Return for Composition Dealers

6 GSTR – 5: Return For Non-Resident Taxable Persons

7 GSTR – 6: Return For Input Service Distributors

8 GSTR – 7: Return For Taxpayers Deducting TDS

9 GSTR – 8: Return For E-Commerce Operators Collecting TCS

10 GSTR – 9: Annual Return For Normal Registered Taxpayer Under GST

11 GSTR – 9A: Annual Return For Composition Dealers

12 GSTR – 9B: Annual Return For E-Commerce Operators Collecting TCS

13 GSTR – 9C: Return For Registered Persons Getting Accounts Audited From CA

14 GSTR – 10: Return For Registered Person Whose GST Registration Gets Cancelled

15 GSTR – 11: Return For UIN (Unique Identification Number) Holders