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:

GSTR 1:

Details of outward supplies of taxable goods and/or services

Due Date

· GSTR 1 (Monthly) – 11th day of the succeeding month.

· GSTR 1 (Quarterly) – 30th day of the month succeeding the quarter.

GSTR 2:

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:

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:

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:

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.

GSTR 3:

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)

GSTR 3A:

Form GSTR 3A is not a return form but a notice form for taxpayers who have failed to file their GST returns.

GSTR 3B:

Simple Return in which summary of outward supplies along with Input Tax Credit is declared and payment of tax is affected by the taxpayer.

GSTR 4:

Return for a taxpayer registered under the composition levy.

GSTR 5:

Return for a Non-Resident foreign taxable person

GSTR-5A:

Non-resident taxpayers who provide OIDAR services

GSTR 6:

Return for an Input Service Distributor

GSTR 7:

Return for authorities deducting tax at source.

GSTR 8:

Details of supplies effected through e-commerce operator and the amount of tax collected

GSTR 9:

Annual Return for a Normal Taxpayer

GSTR 9A:

Annual Return a taxpayer registered under the composition levy anytime during the year

GSTR 9C:

Annual audit form for all the taxpayers having the turnover above 2 crores in a particular financial year.

 

GSTR 10: 

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).

 

GSTR 11:

Details of inward supplies to be furnished by a person having UIN and claiming a refund

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