GST Returns Filing Process and Forms

GST_Returns

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

 

Goods and Services Tax, Taxation

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