Important Due Dates of Returns To Be Filled In GST

Under GST, there are 19 forms for filing of returns by tax payers. All these forms are required to be filled online on the GST portal. In this article, we will discuss the various returns that are required to be furnished and information that is required to be filed, who has the onus to file these returns and what are the timelines for submission of these returns?

So have a look to know all this…

A) Regular Dealer

Form type Frequency Due date Details to be furnished
GSTR-1 Monthly 10th of succeeding month Outward supplies made by the taxpayer (pursuant to section 25(1) of MGL)
 GSTR-2  Monthly 15th of succeeding month Inward Supplies received by the taxpayer  based on Form GSTR-2A (pursuant to section 26(2) of MGL)
 GSTR-3  Monthly 20th of the next month Final monthly return, generated though GSTR-1 and GSTR-2
 GSTR-9  Yearly 31st December of next FY Annual return

 

B) Composition taxpayer

Form Frequency Due Date Details to be furnished
GSTR-4 Quaterly 18th of succeeding month Furnish all outward supply of goods and services.
GSTR-4A Quaterly  – Details of inward supplies made available to the recipient registered under composition scheme on the basis of Form GSTR-1 furnished by the supplier
GSTR-9A Annually 31st December of next FY Furnish the consolidated details of quarterly returns filed

 

C) Foreign Non-Resident taxpayer

Form Frequency Due date Details to be furnished
GSTR-5 Monthly 20th of succeeding month or within 7 days after the expiry of registration Details of outward supplies/inward supplies and payment of tax, interest or cess

 

D) Input Service Distributor

Form Frequency Due date Details to be furnished
GSTR-6 Monthly 13th of next month Furnish the details of input credit distributed
GSTR-6A Monthly  – Details of inward supplies made available to the ISD recipient

 

E) Tax Deductor

Form Frequency Due Date Details to be Furnished
GSTR-7 Monthly 10th of next month Furnish the details of TDS deducted
GSTR-7A Monthly  – Deductor shall furnish a certificate to the deductee for TDS

 

F) E-commerce

Form Frequency Due Date Details to be Furnished
GSTR-8 Monthly 10th of succeeding month Details of supplies effected through e-commerce operator and the amount of tax collected on supplies.

 

G) Aggregate Turnover Exceeds 1 crore

Form Frequency Due date Details to be furnished
GSR-9B Annually 31st Dec of next FY Audited annual accounts and a reconciliation statement duly certified.

 

H) Final return

Form Frequency Due date Details to be furnished
GSTR-10  – Within three months of the date of cancellation or date of cancellation order whichever is earlier Furnish details of inputs and capital goods held, tax paid and payable.

 

I) Government Departments and united nation Bodies

Form Frequency Due date Details to be furnished
GSTR-11 Monthly 28th of succeeding month Details of inward supplies to be furnished by a person having UIN

 

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