GST Returns Filing Process For Regular Taxpayers
(3 Monthly Returns and 1Annual Return)
Form Type | Due Date/ Frequency | Details to be furnished | Category of Taxpayer |
GSTR-1 | 10th of the next month | Outward supplies made by taxpayers for all goods/services | Regular taxpayer |
GSTR- 1A | 15th of the next month | Details of outward supplies as added, corrected or deleted by the recipient and made available to supplier | Regular taxpayer |
GSTR-2 | On 15th of next Month | Details of the inward supplies received by a taxpayer claiming input tax credit | Regular taxpayer |
GSTR-2A | 15th of next month | Details of inward supplies made available to the recipient on the basis of FORM GSTR-1 furnished by the supplier. Addition (Claims) or modification in Form GSTR-2A will be submitted in Form GSTR-2 | Regular taxpayer |
GSTR-3 | 20th of the next month | Monthly return on the basis of finalization of details of outward supplies and inward supplies which is auto-populated along with the payment of amount of tax | Regular taxpayer |
GSTR-9 | Annually- 31st Dec of next financial year | Furnish the details of ITC availed and GST paid which includes local, interstate and import/exports | Regular taxpayer |
GST Returns Filing Process For Composite Taxpayers
(Quarterly Return for Compounding Taxpayers)
Form Type | Due Date/ Frequency | Details to be furnished | Category of Taxpayer |
Form GSTR-4 | 18th of the month next to quarter | Furnish all outward supply of goods and services | Composite taxpayer |
GSTR-4A | Quarterly | Details of inward supplies made available to the recipient registered under composition scheme on the basis of Form GSTR-1 furnished by the supplier | Composite taxpayer |
GSTR-9A | Annually- 31st Dec of next financial year | Furnish the consolidated details of quarterly returns filed along with tax payment details. | Composite taxpayer |
GSTR-9B | Annually- 31st Dec of next financial year | Reconciliation Statement – audited annual accounts and a reconciliation statement, duly certified. | Composite taxpayer |