Types of GST Returns

 Types of GST Returns

 Due Dates of Filing GST Returns
 Late filing of GST Returns
 Interest/late fees to be paid
Types of GST Returns

1. GSTR-1
GSTR-1 is the return to be furnished for reporting
details of all outward supplies of goods and services
made, or in other words, sales transactions made
during a tax period, and also for reporting debit and
credit notes issued. Any amendments to sales invoices
made, even pertaining to previous tax periods, should
be reported in the GSTR-1 return.
GSTR-1 is to be filed by all normal taxpayers who are
registered under GST. It is to be filed monthly, except
in the case of small taxpayers with turnover up to
Rs.1.5 crore in the previous financial year, who can file
the same on a quarterly basis.
2. GSTR-2A
GSTR-2A is the return containing details of all inward
supplies of goods and services i.e. purchases made
from registered suppliers during a tax period. The data
is auto-populated based on data filed by the suppliers
in their GSTR-1 return. GSTR-2A is a read-only return
and no action can be taken.
3. GSTR-2
GSTR-2 is the return for reporting the inward supplies
of goods and services i.e. the purchases made during a
tax period. The details in the GSTR-2 return are auto-
populated from the GSTR-2A. Unlike GSTR-2A, the
GSTR-2 return can be edited.
GSTR-2 is to be filed by all normal taxpayers registered
under GST, however, the filing of the same has been
suspended ever since the inception of GST.
4. GSTR-3
GSTR-3 is a monthly summary return for furnishing
summarized details of all outward supplies made,
inward supplies received and input tax credit claimed,
along with details of the tax liability and taxes paid.
This return is auto-generated on the basis of the GSTR-
1 and GSTR-2 returns filed.
GSTR-3 is to be filed by all normal taxpayers registered
under GST, however, the filing of the same has been
suspended ever since the inception of GST.
5. GSTR-3B
GSTR-3B is a monthly self-declaration to be filed, for
furnishing summarized details of all outward supplies
made, input tax credit claimed, tax liability ascertained
and taxes paid.
GSTR-3B is to be filed by all normal taxpayers
registered under GST.
6. GSTR-4 / CMP-08
GSTR-4 is the return that was to be filed by taxpayers
who have opted for the Composition Scheme under
GST. CMP-08 is the return which has replaced the now
erstwhile GSTR-4. The Composition Scheme is a
scheme in which taxpayers with turnover up to Rs.1.5
crores can opt into and pay taxes at a fixed rate on the
turnover declared.
The CMP-08 return is to be filed on a quarterly basis.
7. GSTR-5
GSTR-5 is the return to be filed by non-resident foreign
taxpayers, who are registered under GST and carry out
business transactions in India. The return contains
details of all outward supplies made, inward supplies
received, credit/debit notes, tax liability and taxes paid.
The GSTR-5 return is to be filed monthly for each
month that the taxpayer is registered under GST in
India.
8. GSTR-6
GSTR-6 is a monthly return to be filed by an Input
Service Distributor (ISD). It will contain details of input
tax credit received and distributed by the ISD. It will
further contain details of all documents issued for the
distribution of input credit and the manner of
distribution.
9. GSTR-7
GSTR-7 is a monthly return to be filed by persons
required to deduct TDS (Tax deducted at source) under
GST. GSTR 7 will contain details of TDS deducted, the
TDS liability payable and paid and TDS refund claimed,
if any.

10. GSTR-8
GSTR-8 is a monthly return to be filed by e-commerce
operators registered under the GST who are required
to collect tax at source (TCS). GSTR-8 will contain
details of all supplies made through the E-commerce
platform, and the TCS collected on the same.
The GSTR-8 return is to be filed on a monthly basis.
11. GSTR-9
GSTR-9 is the annual return to be filed by taxpayers
registered under GST. It will contain details of all
outward supplies made, inward supplies received
during the relevant previous year under different tax
heads i.e. CGST, SGST & IGST and HSN codes, along
with details of taxes payable and paid. It is a
consolidation of all the monthly or quarterly returns
(GSTR-1, GSTR-2A, GSTR-3B) filed during that year.
GSTR-9 is required to be filed by all taxpayers
registered under GST*, except taxpayers who have
opted for the Composition Scheme, Casual Taxable
Persons, Input Service Distributors, Non-resident
Taxable Persons and persons paying TDS under section
51 of CGST Act.
*The 37th GST Council meeting took the decision to
make GSTR-9 filing optional for businesses with
turnover up to Rs.2 crore in FY 17-18 and FY 18-19.
12. GSTR-9A
GSTR-9A is the annual return to be filed by taxpayers
who have registered under the Composition Scheme in
a financial year*. It is a consolidation of all the
quarterly returns filed during that financial year.
*GSTR-9A filing for Composition taxpayers has been
waived off for FY 2017-18 and FY 2018-19 as per the
decision taken in the 27th GST Council meeting.
13. GSTR-9C
GSTR-9C is the reconciliation statement to be filed by
all taxpayers registered under GST whose turnover
exceeds Rs.2 crore in a financial year. The registered
person has to get their books of accounts audited by a
Chartered/Cost Accountant. The statement of
reconciliation is between these audited financial
statements of the taxpayer and the annual return
GSTR-9 that has been filed.
GSTR-9C is to be filed for every GSTIN, hence,
one PAN can have multiple GSTR-9C forms being filed.
14. GSTR-10
GSTR-10 is to be filed by a taxable person whose
registered has been cancelled or surrendered. This
return is also called a final return and has to be filed
within 3 months from the date of cancellation or
cancellation order, whichever is earlier.
15. GSTR-11
GSTR-11 is the return to be filed by persons who have
been issued a Unique Identity Number(UIN) in order to
get a refund under GST for the goods and services
purchased by them in India. UIN is a classification made
for foreign diplomatic missions and embassies not
liable to tax in India, for the purpose of getting a
refund of taxes. GSTR-11 will contain details of inward
supplies received and refund claimed.

Due Dates of Filing GST Returns

These returns are as per the CGST Act*
Return Particulars Frequency Due Date
Form

GSTR-1 Details of Monthly 11th* of

outward the next
 supplies of month with
taxable goods effect from
and/or services October
affected 2018
*Previously,
the due
date was
10th

GSTR-2 Details of inward Monthly 15th of the

Suspended supplies of next month
taxable goods
and/or services
affected
claiming the
input tax credit.
GSTR-3 Monthly return Monthly 20th of the
Suspended on the basis of next month
finalization of
details of
outward
supplies and
inward supplies
along with the
payment of tax.
GSTR-3B Simple Return in Monthly 20th of the
which summary next month
of outward
supplies along
with Input Tax
Credit is
declared and
payment of tax
is affected by
taxpayer
CMP-08** Return for a Quarterly 18th of the
taxpayer month
registered under succeeding
the quarter
composition levy
GSTR-5 Return for a Monthly 20th of the
Non-Resident next month
foreign taxable
person
GSTR-6 Return for an Monthly 13th of the
Input Service next month
Distributor
GSTR-7 Return for Monthly 10th of the
authorities next month
 deducting tax at
source.
GSTR-8 Details of Monthly 10th of the
supplies next month
effected through
e-commerce
operator and
the amount of
tax collected
GSTR-9 Annual Return Annually 31st
for a Normal December
Taxpayer of next
financial
year*
GSTR-9A Annual Return a Annually 31st
taxpayer December
registered under of next
the financial
composition levy year*
anytime during
the year
GSTR-10 Final Return Once, when Within
GST three
Registration months of
is cancelled the date of
 or cancellation
surrendered or date of
cancellation
order,
whichever
is later.
GSTR-11 Details of inward Monthly 28th of the
supplies to be month
furnished by a following
person having the month
UIN and for which
claiming a statement
refund is filed
* Subject to changes by Notifications/ Orders
**Statement of self-assessed tax by composition
dealers – same as the erstwhile form GSTR-4, which is
now made an annual return with effect from FY 2019-
2020 onwards.
Late filing of GST Returns
Return filing is mandatory under GST. Even if there is
no transaction, you must file a Nil return.
 You cannot file a return if you do not file
previous month/quarter’s return.
 Hence, late filing of GST return will have a
cascading effect leading to heavy fines and
penalty.
  The late filing fee of the GSTR-1 is populated
in the liability ledger of GSTR-3B filed
immediately after such delay.
Interest/late fees to be paid
 Interest is 18% per annum. It has to be
calculated by the taxpayer on the amount of
outstanding tax to be paid. It shall be
calculated on the Net tax liability identified
in the ledger at the time of payment. The
time period will be from the next day of
filing due date till the actual date of
payment.
 As per GST Act Late fee is Rs. 100 per day
per Act. So it is 100 under CGST & 100 under
SGST. Total will be Rs. 200/day. The
maximum is Rs. 5,000. There is no late fee
on IGST.
 To learn more about late fees charged
across the GST Return periods, read our
article on Late fees under GST.