What Is GST Returns? Types, Applicability And Due Dates
What is GST Returns?
A GST return may be a document containing details of all income/sales and/or expense/purchases that a taxpayer (every GSTIN) is required to file with the tax administrative authorities. this is often utilized by tax authorities to calculate net liabilities. Under GST, a registered dealer should file GST returns that broadly include:
- Purchases
- Sales
- Output GST (On sales)
- Input reduction (GST paid on purchases)
Who should File GST Returns?
In the GST regime, any regular business having quite Rs.5 crore as annual aggregate turnover needs to file two monthly returns and one annual return. This amounts to 26 returns during a year. A number of GSTR filings vary for quarterly GSTR-1 filers under the QRMP scheme. the amount of GSTR filings online for them is 9 in an exceedingly year, including the GSTR-3B and annual return. There are separate returns required to be filed by special cases like composition dealers whose number of GSTR filings is 5 during a year.
What are the different types of GST Returns?
Here is a list of all the returns to be filed as prescribed under the GST Law along with the due dates.
GST filings as per the CGST Act subject to changes by CBIC Notifications
| Return Form | Description | Frequency | Due Date |
| GSTR-1 | Details of outward supplies of taxable goods and/or services affected. | Monthly | 11th* of the next month with effect from October 2018 until September 2020. *Previously, the due date was 10th of the next month. |
| GSTR-1 | Details of outward supplies of taxable goods and/or services affected. | Quarterly (If opted under the QRMP scheme) | 13th of the month succeeding the quarter. Was the end of the month succeeding the quarter until December 2020) |
| GSTR-2 Suspended from September 2017 onwards | Details of inward supplies of taxable goods and/or services effected claiming the input tax credit. | Monthly | 15th of the next month. |
| GSTR-3 Suspended from September 2017 onwards | Monthly return on the basis of finalization of details of outward supplies and inward supplies along with the payment of tax. | Monthly | 20th of the next month. |
| GSTR-3B | Simple return in which summary of outward supplies along with input tax credit is declared and payment of tax is affected by the taxpayer. | Monthly | 20th of the next month from the month of January 2021 onwards^ Staggered^^ from the month of January 2020 onwards up to December 2020.* *Previously 20th of the next month for all taxpayers. |
| GSTR-3B | 20th of next month for taxpayers with an aggregate turnover in the previous financial year more than Rs 5 crore or otherwise eligible but still opting out of the QRMP scheme. ^^ 1. 20th of next month for taxpayers with an aggregate turnover in the previous financial year of more than Rs 5 crore. 2. For the taxpayers with aggregate turnover equal to or below Rs 5 crore, 22nd of next month for taxpayers in category X states/UTs and 24th of next month for taxpayers in category Y states/UTs ***For the taxpayers with aggregate turnover equal to or below Rs 5 crore, eligible and remain opted into the QRMP scheme, 22nd of the month next to the quarter for taxpayers in category X states/UTs and 24th of the month next to the quarter for taxpayers in category Y states/UTs Category X: Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana or Andhra Pradesh or the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands and Lakshadweep.Category Y: Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha or the Union Territories of Jammu and Kashmir, Ladakh, Chandigarh and New Delhi. | Quarterly | 22nd or 24th of the month next to the quarter*** |
| CMP-08 | Statement-cum-challan to make a tax payment by a taxpayer registered under the composition scheme under section 10 of the CGST Act (supplier of goods) and CGST (Rate) notification no. 02/2019 dated 7th March 2020 (Supplier of services) | Quarterly | 18th of the month succeeding the quarter. |
| GSTR-4 | Return for a taxpayer registered under the composition scheme under section 10 of the CGST Act (supplier of goods) and CGST (Rate) notification no. 02/2019 dated 7th March 2020 (Supplier of services). | Annually | 30th of the month succeeding a financial year. |
| GSTR-5 | Return for a non-resident foreign taxable person. | Monthly | 20th of the next month. |
| GSTR-6 | Return for an input service distributor to distribute the eligible input tax credit to its branches. | Monthly | 13th of the next month. |
| GSTR-7 | Return for government authorities deducting tax at source (TDS). | Monthly | 10th of the next month. |
| GSTR-8 | Details of supplies affected through e-commerce operators and the amount of tax collected at source by them. | Monthly | 10th of the next month. |
| GSTR-9 | Annual return for a normal taxpayer. | Annually | 31st December of next financial year. |
| GSTR-9A(Suspended) | Annual returns optional for filing by a taxpayer registered under the composition levy anytime during the year. | Annually until FY 2017-18 and FY 2018-19 | 31st December of the next financial year, only up to FY 2018-19. |
| GSTR-9C | Certified reconciliation statement | Annually | 31st December of next financial year. |
| GSTR-10 | Final return to be filed by a taxpayer whose GST registration is canceled. | Once, when GST registration is canceled or surrendered. | 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 and claiming a refund | Monthly | 28th of the month following the month for which the statement is filed. |
Extension Of Due Dates For GST Returns:
In certain unavoidable and reasonable conditions, the govt considers extending the due dates for GST return filings. For e.g. within the past, there are instances of the govt extending the GSTR 1 because of the date, GSTR 3B maturity, and even the due dates for GSTR 9 and GSTR 9C are extended by the govt. But generally the above is the GST date return filings. So if you fall under any of the above categories, file your GST return with Ebizfiling accordingly before time to avoid any quiet penalties.