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 –
- Regular dealer
- Composite dealer
- Foreign non-resident taxpayer
- Input service distributor
- Tax deductor
- E-commerce operator
- Government department & UN bodies
Types of taxpayers and the relevant GST Return Filing Forms that need to be filed by them:
Regular Dealer
| FORM TYPE | DETAILS FURNISHED | FREQUENCY | DUE DATE |
|---|
| GSTR 1 | Outward sales by business. | MONTHLY | 10th of succeeding month |
| GSTR 2A | Auto-populated details of inward supplies made available to the recipient. | MONTHLY | 11th of succeeding month |
| GSTR 2 | Purchases made by Business. | MONTHLY | 15th of succeeding month |
| GSTR 1A | Details of outward supplies as added, corrected or deleted by the recipient. | MONTHLY | 20th of succeeding month |
| GSTR 3 | GST monthly return along with the payment of amount of tax. | MONTHLY | 20th of succeeding month |
| GST ITC 1 | Communication of acceptance, discrepancy or duplication of input tax credit claim. | MONTHLY | ─ |
| GSTR 3A | Notice to a registered taxable person who fails to furnish return under section 27 and 31. | ─ | ─ |
| GSTR 9 | GST Annual Return. | ANNUALLY | 31st Dec of next financial year |
Composite Dealer
| FORM TYPE | DETAILS FURNISHED | FREQUENCY | DUE DATE |
|---|
| GSTR 4A | Details of inward supplies made available to the recipient registered under composition scheme. | QUARTERLY | ─ |
| GSTR 4 | Quarterly return for GST. | QUARTERLY | 18th of succeeding month |
| GSTR 9A | Consolidated details of quarterly returns filed along with tax payment details. | ANNUALY | 31st December of next financial year |
Foreign Non-Resident Taxpayer
| FORM TYPE | DETAILS FURNISHED | FREQUENCY | DUE DATE |
|---|
| GSTR 5 | Provisions of return filing for Non-Resident Foreign Taxpayers | MONTHLY | 20th of succeeding month or within 7 days after the expiry of registration |
Input Service Distributor
| FORM TYPE | DETAILS FURNISHED | FREQUENCY | DUE DATE |
|---|
| GSTR 6 | Every Input Service Distributor is required to furnish details of invoices in form GSTR 6. | MONTHLY | 13th of succeeding month. |
| GSTR 6A | GSTR 6A will give the auto drated details of the supplies made by Input Service Distributor to the recipients. | MONTHLY | 11th of succeeding month. |
Tax Deductor
| FORM TYPE | DETAILS FURNISHED | FREQUENCY | DUE DATE |
|---|
| GSTR 7 | Furnish details of imports, outward supplies, ITC availed, tax paid, and closing stock | MONTHLY | 10th of succeeding month. |
| GSTR 7A | It’s the deduction certificate to be issued on monthly basis to the deductee. | MONTHLY | TDS Certificate to be made available for the download. |
E-commerce Operator
| FORM TYPE | DETAILS FURNISHED | FREQUENCY | DUE DATE |
|---|
| GSTR 8 | Details of supplies effected through e-commerce operator and the amount of tax collected on supplies | MONTHLY | 10th of succeeding month |
Government Department & UN Bodies
| FORM TYPE | DETAILS FURNISHED | FREQUENCY | DUE DATE |
|---|
| GSTR 11 | GST Inward Supplies Statement for UIN | MONTHLY | 28th 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.
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