GST returns

Pro trade tax > GST returns

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)
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)
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
19 GSTR-10 Final Return Event of surrender
20 GSTR-11 Statement of inward supplies by persons having Unique Identification Number (UIN) Monthly

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