GST is to be implemented countrywide from 1st July 2017 for all existing assesses of VAT, Service Tax, Excise Duty etc. It envisages the creation of a single market by removal of state boundaries for all levies and elimination of tax burden due to cascading effect (tax-on-tax) & double taxation (tax on same value more than once at different stages in the supply chain) by ensuring seamless transferring of input tax credit through GST return filing forms of output and input supplies of goods and services.


Types of GST Return Filing Forms for –

  1. Regular dealer
  2. Composite dealer
  3. Foreign non-resident taxpayer
  4. Input service distributor
  5. Tax deductor
  6. E-commerce operator
  7. Government department & UN bodies

Types of taxpayers and the relevant GST Return Filing Forms that need to be filed by them:

Regular Dealer

FORM TYPEDETAILS FURNISHEDFREQUENCYDUE DATE
GSTR 1Outward sales by business.MONTHLY10th of succeeding month
GSTR 2AAuto-populated details of inward supplies made available to the recipient.MONTHLY11th of succeeding month
GSTR 2Purchases made by Business.MONTHLY15th of succeeding month
GSTR 1ADetails of outward supplies as added, corrected or deleted by the recipient.MONTHLY20th of succeeding month
GSTR 3GST monthly return along with the payment of amount of tax.MONTHLY20th of succeeding month
GST ITC 1Communication of acceptance, discrepancy or duplication of input tax credit claim.MONTHLY
GSTR 3ANotice to a registered taxable person who fails to furnish return under section 27 and 31.
GSTR 9GST Annual Return.ANNUALLY31st Dec of next financial year

Composite Dealer

FORM TYPEDETAILS FURNISHEDFREQUENCYDUE DATE
GSTR 4ADetails of inward supplies made available to the recipient registered under composition scheme.QUARTERLY
GSTR 4Quarterly return for GST.QUARTERLY18th of succeeding month
GSTR 9AConsolidated details of quarterly returns filed along with tax payment details.ANNUALY31st December of next financial year

Foreign Non-Resident Taxpayer

FORM TYPEDETAILS FURNISHEDFREQUENCYDUE DATE
GSTR 5

Provisions of return filing for Non-Resident Foreign Taxpayers

MONTHLY20th of succeeding month or within 7 days after the expiry of registration

Input Service Distributor

FORM TYPEDETAILS FURNISHEDFREQUENCYDUE DATE
GSTR 6Every Input Service Distributor is required to furnish details of invoices in form GSTR 6.MONTHLY13th of succeeding month.
GSTR 6AGSTR 6A will give the auto drated details of the supplies made by Input Service Distributor to the recipients.MONTHLY11th of succeeding month.

Tax Deductor

FORM TYPEDETAILS FURNISHEDFREQUENCYDUE DATE
GSTR 7Furnish details of imports, outward supplies, ITC availed, tax paid, and closing stockMONTHLY10th of succeeding month.
GSTR 7AIt’s the deduction certificate to be issued on monthly basis to the deductee.MONTHLYTDS Certificate to be made available for the download.

E-commerce Operator

FORM TYPEDETAILS FURNISHEDFREQUENCYDUE DATE
GSTR 8Details of supplies effected through e-commerce operator and the amount of tax collected on suppliesMONTHLY10th of succeeding month

Government Department & UN Bodies

FORM TYPEDETAILS FURNISHEDFREQUENCYDUE DATE
GSTR 11GST Inward Supplies Statement for UINMONTHLY28th of succeeding month

In case you are confused about GST as a business owner, feel free to consult the GST experts at LegalRaasta. You can get comprehensive assistance on GST Registration and GST Return Filing. You can also use our GST software for doing end-to-end GST compliance.