Different Types of Returns to be Filed under GST | Ezybiz India Consulting LLP

Different Types of Returns to be Filed under GST

Under GST, different types of Returns are prescribed viz. GSTR 1 to GSTR 11; Types of taxpayers for every return and the periodicity of return for different categories of taxpayers is as follows.

All Types of GST Returns

Return Form Purpose of Return Due Date
GSTR1 It contains details of outward supplies made by taxpayer ( except ISD and compounding taxpayer) 10th of next month
GSTR1A It contains details of outward supplies which has been added or deleted or corrected by recipient 15th of next month
GSTR2 It contains details of inward supplies received by taxpayer ( except ISD and compounding taxpayer) 15th of next month
GSTR2A It contains details of inward supplies made available to the recipient by FORM GSTR-1 furnished by the supplier.
GSTR3 It contains details of monthly return (except ISD and compounding taxpayer) 20th of next month
GSTR3A It contains a notice to the registered taxable person who fails to furnish return under section 27 and section 31.
GSTR4 It contains details of quarterly return for compounding taxpayer. 18th of month next to quarter
GSTR4A It contains details of inward supplies made available to the recipient registered under composition scheme by FORM GSTR-1 furnished by the supplier.
GSTR5 Periodic return by Non-Resident Foreign Taxpayer. Last date of registration
GSTR6 It contains details of transactions of Input Service Distributor (ISD). 15th of next month
GSTR6A It contains details of inward supplies made available to the ISD recipient by FORM GSTR-1 furnished by the supplier.
GSTR7 It contains details of Tax deducted at source. 10th of the next month
GSTR7A It contains TDS certificate.
GSTR8 It contains a statement for e-commerce operator.
GSTR9 It is GST annual return and contains particulars for an entire year. 31st December of next FY