Filing of GST Return Online
What is GST Return?
A GST return is a document or statement of supplies or services (Inward & Outward), Input Service distributed (ISD) or Tax deducted or collected EDS/TCS that a taxpayer is required to file as per the governing law of GST.
Under GST Law, a regular taxpayer needs to furnish three monthly returns (GSTR-1, GSTR-2, and GSTR-3) and one annual return.
There are separate returns for a composition scheme taxpayer, nonresident taxpayer, taxpayer registered as an Input Service Distributor, a person liable to deduct or collect the tax (TDS/ TCS) and a person granted Unique Identification Number
GSTR-1 , GSTR-2 & GSTR-3
A Normal Taxpayer has to file the following returns under GST
Type of Returns under GST
List of all the returns which are required to be filed under the GST Law.
|Return Form||Particulars||Who require to file?||Due Date of Filing|
|GSTR-1||Statement of Outward Supplies of taxable goods or services||Registered Supplier||10th of the next month|
|GSTR-2||Statement of Inward supplies of taxable goods or services (claiming ITC)||Registered Taxable Recipient||15th of the next month|
|GSTR-3||Consolidated Monthly Return on the basis of finalization of details of outward supplies (GSTR-1) and inward supplies (GSTR-2) along with the Tax Payable & Tax Paid (Cash + ITC)||Registered Person||20th of the next month|
|GSTR-4||Quarterly Return for Composition Scheme 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 (ISD)||Input Service Distributor (ISD)||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 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.|