Returns of GST – An overview

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GST return filing under GST regime seems to be horror dreams to the businessmen. People are unaware of the various returns to be filed under GST. They also heard that they have to submit 37 returns per annum. It is true that all the registered dealers have to file the returns as describe below as it shall determine compliance rating and timely refunds.

Actually a return is the data that a taxpayer is required to submit in a predefined format as per the law with the tax authorities so that your liability can be determined by the authorities. Under the GST law, a normal taxpayer will be required to furnish three returns monthly and one annual return means a total of 37 returns. Registered dealer who opted for the composition scheme, have to file the return separately. Also separate returns shall be filed by the person liable to deduct or collect the tax (TDS/TCS).

What Are the Returns Applicable Under GST?

In the table below, we have provided details of all the returns which are required to be filed under the GST Law.


Return Form What to file? By Whom? By When?
GSTR-1 Details of outward supplies (Sales) of taxable goods and/or services effected. Registered Taxable Supplier 10th of the next month
GSTR-2 Details of inward supplies  (Purchases) of taxable goods and/or services effected claiming input tax credit. All the information filed by the suppliers in GSTR-1 shall show under the GSTIN and only check the same and confirm. Registered Taxable Recipient 15th of the next month
GSTR-3 Monthly return on the basis of GSTR-1 and GSTR-2 filed along with the net liability or ITR available. Payment of liability is to be filled in in this return. Registered Taxable Person 20th of the next month
GSTR-4 Quarterly return for dealers opted for compounding taxable person. Only the total sales is to be filled in. 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 Input Service Distributor 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 and paid. E-commerce Operator/Tax Collector 10th of the next month
GSTR-9 Annual Return Registered Taxable 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.
GSTR-11 Details of inward supplies to be furnished by a person having UIN Person having UIN and claiming refund 28th of the month following the month for which statement is filed


The filing procedure of each return shall be detailed in my upcoming mails.

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