GSTR- 1 Return for outward supply
Who is required to furnish
Every registered person including a casual registered person. However, there are few exceptions to it which is are the following:
- Input service distributor (ISD)
- non-resident taxable person (NRTP)
- the person paying tax under composition scheme
- the person deducting tax at source
- the person collecting tax at source i.e., e-commerce operator (ECO), not being an agent
- a supplier of online information and database access or retrieval services (OIDAR)
What is the form of submission?
The details of outward supplies shall be furnished by the registered person, electronically, in Form GSTR-1
What is the due date of submission?
GSTR-1 for a month shall be filed on or before the 10th day of the immediately succeeding month.
Exemption for small Taxpayers
As a measure of relief for small taxpayers, GSTR-1 has been allowed to be filed quarterly by small taxpayers with aggregate annual turnover up to 1.5 crores in the previous financial year or the current financial year. However, if annual aggregate turnover exceeds1.5 crore GSTR- 1 shall be filed on a monthly basis.
GSTR-3B summary of Inward & Outward supply.
GSTR-3B contains a summary of outward supplies, inward supplies liable to reverse charge, eligible ITC, payment of tax, etc.
Who is required to furnish
Return in GSTR-3B is being notified as the monthly return to be filed by the registered persons who are required to file GSTR- 3(return of outward supply).
What is the form of submission?
The details are required to be furnished, electronically, in Form GSTR-3B
What is the due date of submission?
GSTR-3B shall be filed by the 20th day of the month succeeding in the relevant calendar month.
GSTR-4 – Return for composition supplier
Who is required to furnish
Every composition supplier registers under section 10 of the CGST Act.
What is the form of submission?
The details are required to be furnished, electronically, in Form GSTR-4
What is the due date of submission?
Form GSTR-4 is to be filed by the 18th day of the month succeeding in the relevant quarter.
GSTR-5 – Return for Non-Resident Taxable Persons
Who is required to furnish
A registered Non-Resident Taxable Persons (NRTP) is not required to file the Statement of Outward Supplies and return applicable for a normal taxpayer. A simplified monthly tax return has been prescribed in GSTR-5 for an NRTP
What is the form of submission?
The details are required to be furnished, electronically, in Form GSTR-5
What is the due date of submission?
The details in GSTR-5 are required to be furnished within 20 days after the end of the calendar month or within 7 days after the last day of the validity period of the registration, whichever is earlier.
GSTR-5A – Return for persons providing OIDAR services
Every registered person providing OIDAR services from a place outside India to a person in India other than a registered person shall file return in FORM GSTR- 5A by 20th day of the month succeeding the calendar month
GSTR-6 – Return for Input Service Distributor(ISD)
Who is required to furnish
Input Service Distributor(ISD) is exempt from filing the statement of outward supplies with its return. However, It needs to file only a monthly return GSTR-6.
What is the form of submission?
The details are required to be furnished, electronically, in Form GSTR-6
What is the due date of submission?
GSTR-6 shall be furnished on/before the 13th of the month succeeding in the calendar month.
GSTR-7 – Return for a person required to deduct tax at source
Who is required to furnish
Whenever taxable goods or services or both are supplied to a Government Department/ establishment or, local authority, or Governmental agencies, the recipient is required to deduct tax at source(TDS).
What is the form of submission?
The details are required to be furnished, electronically, in Form GSTR-7.
What is the due date of submission?
GSTR-7 shall be filed before 10th of the month succeeding the calendar month in which tax has been deducted.
GSTR – 8 – Statement for Electronic commerce operator(ECO)
Who is required to furnish
Electronic commerce operator(ECO) shall furnish a monthly return containing the details of supplies of goods or services or both effected through ECO, including the supplies of goods or services or both returned through it and the amount of tax collected at source(TCS).
What is the form of submission?
The details are required to be furnished, electronically, in Form GSTR-8.
What is the due date of submission?
GSTR-8 shall be furnished on/before 10th of the month succeeding the calendar month in which tax has been collected at source.
GSTR – 9/9A – Annual Return
Who is required to furnish
All registered persons shall file an annual return. However, there are few persons who are not required to file an annual return:
- Casual Taxable Persons(CTP).
- Non- resident taxable person(NRTP)
- Input Service Distributors(ISD)
- Persons who deduct/collect tax at source under section 51 or section 52.
What is the form of submission?
The details are required to be furnished, electronically, in Form GSTR-9. the person paying tax under composition scheme shall file the Annual Return in Form GSTR-9A.
What is the due date of submission?
GSTR-9/GSTR-9A needs to be filed by 31st December of the next Financial Year.
GSTR – 10 – Final Return
Who is required to furnish
Every registered person required to furnish return under section 39(1) and whose registration has been surrendered or canceled shall file a Final Return.
What is the form of submission?
The details are required to be furnished, electronically, in Form GSTR-10.
What is the due date of submission?
Final Return shall be filed within 3 months of the date of cancellation or date of order of cancellation whichever is later.
GSTR – 11 – Details of inward supplies of persons having UIN
Such person shall furnish the details of those inward supplies of taxable goods and/or services on which refund of taxes has been claimed in Form GSTR-11, along with the application for such refund claim.
