Returns in GST as modified by Draft rules
Type of returns in GST
We all know that in last meeting of GST council it adopted some draft rules. Format for GSTR were also one of them. Return forms in GST have changed and now take care to refer only amended forms. Here we have compiled the information from latest data.
In this article you will find:
- Due date of all 11 GSTR forms.
- Which GSTR you need to file.
GST council in its second meeting considered the draft GST formats for returns. Now the number of returns and their format has changed. This is important to refer these modified provisions. Earlier there were only eight GST returns but now there will be eleven. Here we will provide you in detail the important provisions relating to returns.
Basic three returns for all suppliers:
Following three returns will be filed by all suppliers:
|
Sr. no |
Form |
Details to be filed in return |
Due date |
|
1 |
Form GSTR-1 |
Details of outward supplies of taxable goods and/or services |
10th of next month |
|
2 |
Form GSTR-1A |
Details of outward supplies as added, corrected or deleted by the recipient |
Auto populated can be amended by supplier by 17th of next month |
|
3 |
Form GSTR-2 |
Details of inward supplies of taxable goods and/or services claiming input tax credit |
15th of next month |
|
4 |
Form GSTR-2A |
Details of inward supplies made available to the recipient on the basis of FORM GSTR-1 furnished by the supplier |
Auto Populated |
|
5 |
Form 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 |
20th of next month |
Other returns to be filed by relevant specific taxpayers only
|
Sr. no |
Form |
Details to be filed in return |
Due date |
|
1 |
Form GSTR-2A |
Details of inward supplies made available to the recipient on the basis of FORM GSTR-1 furnished by the supplier |
Auto Populated |
|
2 |
Form 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 |
20th of next month |
|
3 |
Form GSTR-4 |
Quarterly Return for compounding Taxable persons |
18th of next month |
|
4 |
Form GSTR-4A |
Details of inward supplies made available to the recipient registered under composition scheme on the basis of FORM GSTR-1 furnished by the supplier |
Auto Populated |
|
5 |
Form GSTR-5 |
Return for Non-Resident foreign taxable person |
monthly basis by 20th of the month succeeding tax period & within 7 days after expiry of registration
|
|
6 |
Form GSTR-6 |
ISD return |
13th of next month |
|
7 |
Form GSTR-6A |
Details of inward supplies made available to the ISD recipient on the basis of FORM GSTR-1 furnished by the supplier |
Auto Populated |
|
8 |
Form GSTR-7 |
Return for authorities deducting tax at source |
10th of next month |
|
9 |
Form GSTR-7A |
TDS Certificate |
Auto Populated |
|
10 |
Form GSTR-ITC-1 |
Communication of acceptance, discrepancy or duplication of input tax credit claim |
Auto Populated |
|
11 |
Form GSTR-8 |
Details of supplies effected through e-commerce operator and the amount of tax collected as required under sub-section (1) of section 43C |
10th of next month |
|
12 |
Form GSTR-9 |
Annual return |
31st December of next year |
|
13 |
Form GSTR-9A |
Simplified Annual return by Compounding taxable persons registered under section 8 |
|
|
14 |
Form GSTR-9B |
Reconciliation Statement |
|
|
15 |
Form GSTR-10 |
Final return |
Three months from cancellation of registration or date of cancellation whichever is later
|
|
16 |
Form GSTR-11 |
Details of inward supplies to be furnished by a person having UIN |
28th of following month |
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