All the businesses registered under GST have to file returns monthly, quarterly, and annually based on the business category.

There are different types of taxpayers, including normal taxpayers, e-commerce operators, casual taxable persons, TDS deductors, non-resident taxpayers, taxable composition persons, etc., who pay different types of GST returns.

If you’re also planning to file returns for your business, this article helps you know which type of GST returns you need to file and their dates.

Without any further delay, Let’s begin!

What is a GST Return?

A GST Return is an official document that shows complete details of the taxpayer’s income/sales and expenses/purchases. A GST Return must be submitted monthly, quarterly and annually based on your business under GST. These GST returns documents are used by tax authorities to calculate net tax liability. You can simply do an online GST apply and file your GST return.

Who should file GST Returns?

All the Businesses that are registered under GST have to file GST returns. But the procedure is different for categories of business.

The registered dealers who are part of the following activities need to file a GST Return:

• Outward Supplies (Sales)
• Inward Supplies (Purchase)
• Output Goods and Services tax (on sales)
• Input Tax credit with GST paid on the purchase

If any business including these activities must file GST returns.

Types of GST Returns

Here’s the list of all the GST Returns with their due dates.

1. GSTR-1: Return for Outward Supplies

GSTR-1 is a monthly GST return of outward supplies by a normally registered taxpayer under GST, and it’s a monthly GST return that shows the monthly sales transactions.

Its due date is the 11th of next month.

2. GSTR-2: Return for Inward Supplies

GSTR-2 is a monthly GST return of the inward supply of goods and services agreed upon by the recipient of the goods and services. Every normally registered taxpayer under GST is required to file GST returns monthly.

Its due date is the 15th of next month.

3. GSTR-2A: Read-only Documents

It’s a read-only document that gets auto-populated once the supplier uploads the details in GSTR-1. The recipient can accept, reject, modify or keep the details in GSTR-2.

Its due date is the 15th of next month.

4. GSTR-3B: Summary of Inward and Outward Supplies

GSTR-3B is a complete summary of Inward and Outward Supplies. It’s a monthly self-declaration showing the summary of GST liabilities of the taxpayer. It’s filled by all normal taxpayers registered under GST. For taxpayers, under the QRMP scheme, it’s a quarterly GST return.

Its due date is the 20th of next month and the 24th of the next month (quarterly)

5. GSTR-4: Return for Composition dealers

GSTR-4 is a quarterly return that must be filled by a registered taxpayer who has signed up for the composition scheme. According to this scheme, small taxpayers having a turnover upto 1.5 crores need to pay at a fixed rate and file quarterly returns.

Its due date is the 18th of every month of the following quarter.

6. GSTR-5: Return for non-resident taxable persons

It’s a monthly GST return filing by non-resident taxable persons. This type of GST return includes:

• Inward Supplies
• Outward Supplies
• Any interest, penalty, fees
• Tax payable or tax paud
• Any amount payable under the act

Its due date is 20 days after the end of the calendar month or within.

7. GSTR-6: Return for input service distributors

It’s an auto-drafted, read-only form of monthly GST return filing every calendar month. This GST return provides a complete summary of the total input tax credit available for distribution during a particular month. It provides complete details of the invoices on which credit has been received and is issued by an ISD.

Its due date is the 13th of next month.

8. GSTR-7: Return for Taxpayers Deducting TDS

It’s a monthly GST return filing for deductors who must deduct TDS under GST. Once the deductor files the GST return, a TDS certificate is made for the deductor electronically. This type of return contains details like:

• Tax deducted at source
• The liability towards TDS
• TDS refund claimed if any
• Interest, late fees, etc. paid or payable

Its due date is the 10th of next month.

9. GSTR-8: GST Return for E-commerce Operators

It’s a monthly GST return filing for every electronic e-commerce operator to deduct tax collected at the source under GST. This return document shows all the details of the suppliers made through the e-commerce platform and the amount of tax collected from suppliers’ goods and services.

Its due date is the 10th of next month.

10. GSTR-9: Annual GST Return for Normal Registered Taxpayer

It’s an annual return for every registered person to be filled every financial year, except for the following:

• Input service distributor
• Taxpayer under section 51 or 52
• Casual taxable person
• Non-resident taxable person

Its due date is the 31st December of the next financial year for online gst apply.

11. GSTR-9A: Annual Return for composition dealers

GSTR-9A is an annual GST return essential for every registered person for composition that needs to be filed every year. In this return, the details are related to quarterly returns during the year. Some essential details include:

• Inward and Outward Supplies
• tax paid
• Input credit availed or reversed
• Tax refunds
• Late fee etc.

Its due date is the 31st December of every financial year.

12. GSTR-9C: Self-certified reconciliation statement from CA

For every registered person who has a turnover of more than Rs.2 crores during the financial year, it requires an annual return and a reconciliation statement. Its due date is the 31st December of next financial year.

13. GSTR-10: Return for the registered person whose GST registration gets canceled

This is a final GST return that requires to be filed by a registered person whose GST registration was canceled. This registered person doesn’t include:

• Input service distributor
• The person paying tax under the composition scheme
• Non-resident taxable person
• Person collecting TDS or TCS
• Its due date is 3 months from the date of cancellation or date of order of cancellation for online gst apply.
  

  14. GSTR-11: Return for UIN (Unique Identification Number) Holders

  It’s a GST return to be filed by a person who has a Unique Identification Number (UIN). It is issued so that registered persons can claim a refund for GST paid on their goods and services in India.

  Its due date is the 28th of next month.

  15. ITC-04: Statement to be filed by a principal/job-worker

  It’s an annual declaration form to be filed by a registered person that shows the details of inputs or capital goods dispatched to or received from a job working in a quarter.

  Its due date is 25th April, where AATO is upto Rs.5 crores for GST registration online.

  We hope this article helps you know everything about GST returns and the different types of GST Return. Now it’s time to do GST registration online for your business.

  If you want to file the GST return then you can go to online GST apply for filling your GST return. But if your business didn’t register under GST then you should do a GST registration online for your business.

  GST Registration is a complex process. Whether you can do it on your own or you can hire Professional legal firm like Lawgical India. We, at Lawgical India, have a team of professionals who can help you to do GST registration online for your business in the easiest way at affordable prices. Contact us today to complete your GST registration online.