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Under the new GST regime, every registered taxpayer has to provide the details of their outward supplies, inward supplies, invoices, and taxes paid and collected to the GST Authorities. Before filing any kind of return, payment of tax is mandatory otherwise such return will be invalid.

All the organizations with GST registration have to file their GST returns irrespective of their trade size or activity. Every Registered taxpayer is required to submit three returns on a monthly basis and one return annually. Similarly, there are separate GST returns for a taxpayer registered under the composition scheme, as an Input Service Distributor, a person liable to deduct or collect the tax (TDS/TCS).

Types of returns under GST.
RETURN/FORM DESCRIPTION WHO FILES? Frequency DATE FOR FILING
GSTR-1 Monthly Statement of Outward supplies of Goods or Services Registered normal taxpayer Monthly 10 th of next month
GSTR-2 Monthly Statement of Inward supplies of Goods or Services Registered normal taxpayer Monthly 15 th of next month
GSTR-3 GST Monthly return along with the payment of tax Registered normal taxpayer Monthly 20 th of next month
GSTR-4 GST Quarterly return for Composition Taxpayers Composition Taxpayer Quarterly 18 th of month next quarter
GSTR-5 Monthly Return for a non- resident taxpayer Non-Resident Foreign Taxpayer Monthly 20 th of next month
GSTR-6 Monthly Return for an Input Service Distributor (ISD) Input Service Distributor Monthly 13 th of next month
GSTR-7 Monthly Return for authorities deducting tax at source Tax Deductor Monthly 10 th of next month
GSTR-8 Monthly Statement for E- Commerce Operator depicting supplies affecting through it E-commerce Operator (Tax Collector) Monthly 10 th of next month
GSTR-9 GST Annual Return Registered Normal Person Annually 31st December of next financial year
GSTR-10 Final Return Taxable person whose registration has been surrendered or canceled Monthly Within three months of the date of cancellation, whichever is later.
GSTR-11 Details of inward supplies to be furnished by a person having UIN Person having UIN and claiming refund Monthly 28 th of the month following the month for which statement is filed.
GSTR-1

Every registered normal GST taxpayer needs to file a monthly return that comprises of all the details of the outward supplies made to the customers for that month. This monthly return dealing with the Outward supplies made is the GSTR-1. The GSTR 1 filed by a registered person is further used by the government to auto populate GSTR 3 for the Supplier and GSTR 2A for customers to whom supplies have been made. This return has to be filed by the 10 th  of the next month.

GSTR-1 A

In the new GST regime, every registered taxpayer has to submit “Details of auto drafted supplies of goods and services” in the GSTR 1A form. The GSTR-1A allows the supplier to update and modify the details of outward supplies submitted earlier in GSTR-1. The data from your GSTR-1 form will appear in your recipient’s GSTR-2 where they may change some of the data. This modified data will appear in your GSTR-1A. You as a supplier may either accept or reject the changes made. The changes that are accepted by you will automatically reflect in the GSTR- 1 form.

GSTR-2

According to the new GST law, every registered taxpayer is required to submit details of Inward Supplies in GSTR 2. The GSTR 2 comprises of all the inward supplies transactions including the inward supplies on which reverse charge is applicable for a month. This, in turn, is used by the government to check with the GSTR-1 submitted by the supplier for reconciliation.  The due date is 15 th  of the next month.

 
GSTR – 2A

GSTR 2A is an auto-generated data based on the outward supplies uploaded by your supplier on the basis of GSTR 1.

GSTR-3

This is a monthly GST Return which captures the collective level of outward and inward supply information. After considering both the details, GSTN will determine your input tax credit availability or the amount of tax payable. This form is auto populated by 20 th  of the next month.

GSTR- 3B

For July and August 2017, businesses will file a simple return in Form GSTR 3B by declaring the summary of inward supplies and outward supplies and no reconciliation is needed. This will help them in ease of compliance and make the transition phase smooth.

GSTR-4

The GSTR 4 is a return under GST that needs to be filed on 18 th of the following month once in a quarter by registered tax payers who have signed up for the composition scheme. They would be required to pay taxes at a fixed percentage of the turnover without any input tax credit facilities.

GSTR-5

This is a detailed form containing the particulars of outward supplies, imports, tax paid, input tax availed and remaining stock. This has to be filed monthly by a nonresident foreign taxpayer within 20 th  of the next month or if the registration is given up, then within 7 days of such surrender or expiry of registration.

GSTR-6

Once the details are confirmed or corrected by the Input Service Distributor then GSTR-6 will be generated. It has to be filed by the Input Service Distributor by 13 th  of the next month.

GSTR-7

GSTR 7 is the return that has to be filed by the tax deductor about tax deducted at source. Deductor is required to provide the details of the amount of TDS in his return. When the deductor pays the amount of TDS, it will get reflected into the credit ledger of the deductee on submission of TDS certificate. The deductee will then claim the credit in his electronic cash ledger.

GSTR- 8

The GSTR- 8 is must be filed by e-commerce operators about all the supplies made and amount of tax collected by them every month. It has to be filed by 10 th  of the next month

GSTR-9

The GSTR-9 is an annual return, which the taxpayer has to file by 31 st  December of the coming financial year. It is nothing but the accumulation of all 12 monthly GSTR-3 of the taxpayer. It would also include the amount of tax paid during the year, including details of exports or imports.

GSTR-10

The GSTR-10 is a one-time document that is to be filed by a registered person on the account of cancellation of their GST registration or at the time of shutting down a business.

GSTR-11

GSTR 11 has to be filed by all taxpayers who have been issued Unique Identification Number which is a special classification assigned to foreign diplomatic missions and embassies that are not liable for tax payment in India, under the GST regime, they have to file returns for the purchase of items for their own consumption to get tax credit/refund.