List of GST Return Forms with Applicability, Type and Timeline
Under the unified taxation system of Goods & Services Tax (GST), returns are to be filed online through the portal – GST Network.
Chapter IX of the Central GST Act, 2017, read with CGST Rules, 2017 contains the provisions of returns to be filed by various taxable persons.
Forms | Applicability | Type | Timeline |
---|---|---|---|
GSTR-1 | Every registered person (other than an Input Service Distributor, a nonresident taxable person and a person paying tax under the provisions of Section 10/51/52 of the CGST Act,2017 or Section 14 of the IGST Act,2017) | Outward Supplies | On or before 10th of next month |
GSTR-2 | Inward Supplies | After the 10th day but on or before the 15th day of the month succeeding the tax period | |
GSTR-3 | Monthly return | On or before 20th of next month | |
GSTR-4 | Registered Composition Supplier | Quarterly Return | Within 18 days after the end of each quarter |
GSTR-5 | Every Registered non-resident Taxable Person | Inward and Outward Supplies | Within 20 days after the end of a calendar month or
Within 7 days after the last day of the period of registration (section 27 (1)) , whichever is earlier |
GSTR-6 | Every Input Service Distributor (ISD) | Details of Tax invoices | Before 13th of next month |
GSTR-7 | Every Registered Person deducting tax at source (Section 51) | Details of TDS | Within 10 days after the end of the month in which deductions is made |
GSTR-8 | Every E-commerce operator required to collect tax (Section 52) | Details of TCS | Within ten days after the end of the month in which collection is made |
GSTR-9 | Every Registered Person (except ISD, Non resident taxable, Section 10,51,52 and Casual Taxable Person) | Annual Return | 31st December of the following Financial Year |
GSTR-10 | Taxable Person whose registration has been cancelled or surrendered | Final return | Within three months of
|
GSTR-11 | Persons specified under section 25(9) | Refund of taxes | Before the expiry of six months from the last day of the quarter in which such supply was received |