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GST Return Forms : Various Types and Who Needs to File

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GST Return Forms : Various Types and Who Needs to File

In order to simplify the taxation process and the cash flow, the GST returns have been segregated as per taxpayers’ registration and business types. These return forms are as follows:

GSTR 1: Details of outward supplies of taxable goods and/or services

Due Date
  • GSTR 1 (Monthly) - 11th day of the succeeding month.
  • GSTR 1 (Quarterly) – 30th day of the month succeeding the quarter.
GSTR 2: Details of inward supplies of taxable goods and/or services affected claiming the input tax credit.
Due Date: NA (Form GSTR 2 has been suspended)

GSTR 2A: GSTR 2A is a purchase-related tax return that is automatically generated for each business by the GST portal.
Due Date: NA (Form GSTR 2A is auto-populated and requires no action to be taken)

GSTR 2X: GSTR 2X return needs to be filed by a taxpayer who wants to claim for TDS and TCS credit received.
Due Date: There is no due date or late filing fee for GSTR 2X. But, preferably it must be filed before the deadlines when the tax payment is due.

GSTR 3: Monthly return on the basis of finalization of details of outward supplies and inward supplies along with the payment of tax.
Due Date: NA (Form has been suspended)

GSTR 3B: Simple Return in which summary of outward supplies along with Input Tax Credit is declared and payment of tax is affected by the taxpayer.
Due Date: 20th day of the succeeding month.

GSTR 4: Return for a taxpayer registered under the composition levy.
Due Date: 18th Day of the succeeding month.

GSTR 5: Return for a Non-Resident foreign taxable person
Due Date: 20th of the succeeding month.

GSTR-5A: Non-resident taxpayers who provide OIDAR services
Due Date: 20th of succeeding month.

GSTR 6: Return for an Input Service Distributor
Due Date: 13th of the succeeding month

GSTR 7: Return for authorities deducting tax at source.
Due Date: 10th of succeeding month.

GSTR 8: Details of supplies effected through e-commerce operator and the amount of tax collected
Due Date: 10th of succeeding month.

GSTR 9: Annual Return for a Normal Taxpayer
Due Date: for FY 2017-18
Initially – 31st December 2018
Extended to: 30th June 2019

GSTR 9A: Annual Return a taxpayer registered under the composition levy anytime during the year
Due Date: for FY 2017-18
Initially – 31st December 2018
Extended to: 30th June 2019

GSTR 9C: Annual audit form for all the taxpayers having the turnover above 2 crores in a particular financial year.
Due Date: for FY 2017-18
Initially – 31st December 2018
Extended to: 30th June 2019

GSTR 11: Details of inward supplies to be furnished by a person having UIN and claiming a refund
Due Date: 28th of succeeding month.

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About Anushree Joshi

Anushree

Anushree Joshi is a Senior Domain Specialist in IRIS GST team and is responsible for product development and customer success. She is a Chartered Accountant, Cost & Management Accountant and have been associated with IRIS for 7+ yrs. Prior to joining the IRIS GST team, she was part of the IRIS US SEC XBRL team, helping listed companies in US file their annual reports in IFRS and US GAAP. She enjoys reading and a Kathak (Indian classical dance) enthusiast.

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