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A tax payer is required to file GST Returns on periodical basis applicable based on the turnover or type of registration.
A registered tax payer in current scenarios is required to file sales details in the form GSTR-1 periodically as applicable and summary of sales, tax liability and input tax credit in GSTR-3B on monthly basis.
As per the original GST Law, a tax payer is required to file following returns as applicable to them:
S. No.
Return Form
Particulars
Periodicity
1
GSTR-1
Details of outward supplies of goods or services
Monthly/Quarterly
2
GSTR-1A
Details of auto drafted supplies (From GSTR-2,GSTR-4 and GSTR-6)
Monthly/Quarterly
3
GSTR-2
Details of inward supplies of goods or services
Monthly/Quarterly
4
GSTR-2A
Details of auto drafted supplies (From GSTR 1, GSTR 5, GSTR-6, GSTR-7 and GSTR-8)
Monthly/Quarterly
5
GSTR-3
Monthly return
Monthly
6
GSTR-3B
Summary of Sales, Tax Liability and ITC
Monthly
7
GSTR-4
Return for financial year of registered person who has opted for composition levy or availing benefit of notification No. 02/2019- Central Tax (Rate)
Quarterly
8
GSTR-4A
Auto-drafted details for registered person opting for composition levy (Auto-drafted from GSTR-1, GSTR-5 and GSTR-7)
Quarterly
9
GSTR-5
Return for Non-resident taxable person
Quarterly
10
GSTR-5A
Details of supplies of online information and database access or retrieval services by a person located outside India made to non-taxable persons in India
Quarterly
11
GSTR-6
Return for input service distributor
Monthly
12
GSTR-6A
Details of supplies auto-drafted
Monthly
13
GSTR-7
Return for Tax Deducted at Source
Monthly
14
GSTR-7A
Tax Deduction at Source Certificate
Monthly
15
GSTR-8
Statement for tax collection at source
Monthly
16
GSTR-9
Annual Return
Annual
17
GSTR-9A
Annual Return (For Composition Taxpayer)
Annual
18
GSTR-9C
PART – A – Reconciliation Statement
[PART – B- CERTIFICATION
Annual
19
GSTR-10
Final Return
Event of surrender
20
GSTR-11
Statement of inward supplies by persons having Unique Identification Number (UIN)