To simplify the taxation process and the cash flow, the GST returns have been segregated as per taxpayers’ registration and business types. These return forms are as follows:
Details of outward supplies of taxable goods and/or services
· GSTR 1 (Monthly) – 11th day of the succeeding month.
· GSTR 1 (Quarterly) – 30th day of the month succeeding the quarter.
Details of inward supplies of taxable goods and/or services effected claiming the input tax credit.
Due Date: NA (Form GSTR 2 has been suspended)
GSTR 2A is a purchase-related tax return that is automatically generated for each business by the GST portal.
Due Date: NA (Form GSTR 2A is auto-populated and requires no action to be taken)
GSTR 2X return needs to be filed by a taxpayer who wants to claim for TDS and TCS credit received.
Due Date: There is no due date or late filing fee for GSTR 2X. But, preferably it must be filed before the deadlines when the tax payment is due.
GSTR-2B is an auto-drafted Input Tax Credit ( ITC ) statement, recently introduced by GSTN to simplify Input Tax Credit Claim for taxpayers. It is a fixed statement and will be generated on 12th of every month for every recipient based on the information furnished by their suppliers in their respective GSTR-1, GSTR 5 and GSTR 6.
Monthly return based on finalization of details of outward supplies and inward supplies along with the payment of tax.
Due Date: NA (Form has been suspended)
Form GSTR 3A is not a return form but a notice form for taxpayers who have failed to file their GST returns.
Simple Return in which summary of outward supplies along with Input Tax Credit is declared and payment of tax is affected by the taxpayer.
Return for a taxpayer registered under the composition levy.
Return for a Non-Resident foreign taxable person
Non-resident taxpayers who provide OIDAR services
Return for an Input Service Distributor
Return for authorities deducting tax at source.
Details of supplies effected through e-commerce operator and the amount of tax collected
Annual Return for a Normal Taxpayer
Annual Return a taxpayer registered under the composition levy anytime during the year
Annual audit form for all the taxpayers having the turnover above 2 crores in a particular financial year.
If a taxpayer’s GST registration is cancelled or surrendered, then he/she needs to file a return in Form GSTR 10. It is known as the Final Return.
Due Date: This return has to be filed within three months of the date of cancellation or the date of order of cancellation (whichever is later).
Details of inward supplies to be furnished by a person having UIN and claiming a refund