Returns Under The GST Law

Returns Under The GST Law

Returns to be files under GST

Following are the returns which would be required to be filed under the GST law

Monthly returns

  1. Form GSTR-1: To furnish details of outward supplies of taxable goods and/or services effected

This return is required to be furnished by the 10th of the next month

  1. Form GSTR-2: To furnish details of inward supplies of taxable goods and/or services claiming input tax credit

           This return is required to be furnished by the 15th of the next month.

  1. Form GSTR-3: Monthly return based on the finalization of details of outward supplies and inward supplies along with the payment of amount of tax

This return is required to be furnished by the 20th of the next month

  1. Form GSTR-5: Return for Non-Resident foreign taxable person

          This return is required to be furnished by the 20th of the next month

  1. Form GSTR-6: ISD return: Return for Input Service distributor

This return is required to be furnished by the 13th of the next month

  1. Form GSTR-7: Return for the persons deducting tax at source

This return is required to be furnished by the 10th of the next month of deduction.

  1. Form GSTR-8: Details of supplies effected through e-commerce operator and the amount of tax collected as required under sub-section (1) of section 43C

This return is required to be furnished by the 10th of the next month.

  1. Form GSTR-11 Details of inward supplies to be furnished by a person having UIN

This return is required to be furnished by the 28th of the next month

Quarterly returns

Form GSTR-4: Quarterly Return for compounding Taxable persons

This return is required to be furnished by the 18th of the next month from the end of quarter.

Annual return

Form GSTR-9: Annual return

This return is required to be furnished by the 31st December of the next financial year

One-time return

Form GSTR-10 Final return: For taxable person whose registration has been surrendered or cancelled

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