GST Return
What Is
“Each statute mandates that the registered individual submit their return in the format and within the timeframe specified by the particular statute. Similarly, the GST Act outlines provisions for taxable persons to provide information through the filing of returns.”
Type of GST return
| Return Form | Particulars | Frequency | Due Date |
|---|---|---|---|
| GSTR-1 | Details of outward supplies of taxable goods and/or services effected-Having Turnover more than 1.5 cr | Monthly | 11th of the next month |
| GSTR-1 | Details of outward supplies of taxable goods and/or services effected-Having Turnover less than 1.5 cr | Quarterly | 31st after the end of the relevant quarter. |
| GSTR-2 | Details of inward supplies of taxable goods and/or services effected claiming input tax credit. | Monthly | 15th of the next month |
| 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. | Monthly | 20th of the next month |
| GSTR-3B | Simple return for Jul 2017- Mar 2018 | Monthly | 20th of the next month |
| GSTR-4 | Return for compounding taxable person | Quarterly | 18th of the month succeeding quarter |
| GSTR-5 | Return for Non-Resident foreign taxable person | Monthly | 20th of the next month |
| GSTR-6 | Return for Input Service Distributor | Monthly | 13th of the next month |
| GSTR-7 | Return for authorities deducting tax at source. | Monthly | 13th of the next month |
| GSTR-6 | Return for Input Service Distributor | Monthly | 10th of the next month |
| GSTR-8 | Details of supplies effected through e-commerce operator and the amount of tax collected | Monthly | 10th of the next month |
| GSTR-9A | Annual Return | Monthly | 31st December of next financial year |
| GSTR-10 | Final Return | Once. When registration is cancelled 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 refund | Monthly | 28th of the month following the month for which statement is filed |
Starting from INR,1,000/-
( inclusive of all taxes )*
