13 Types Of Gst Return You Need To Know

By Author: Jr Compliance
Total Articles: 1
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GSTR-1
Particulars
Detail of outward supply Monthly
Frequency
Quarterly if Turnover is less than 5 crore in previous financial and opted under the QRMP scheme
Due date
11th of the next month
13th of the end of the quarter

IFF (optional for the taxpayers under QRMP scheme)
Particulars
Detail of B2B taxable outward supplies
Frequency
Monthly
Due date
13th of the end of the month

GSTR-3B
Detail of outward supplies and Input tax credit. Detail of payment of liability. Monthly Quarterly 20th of the end of month 22 nd or 24th of the end of quarter

CMP-08
Statement-cum-challan to make a tax payment by a taxpayer registered
under the composition scheme under Section 10 of the CGST Act.
Quarterly 18th of the end of quarter

GSTR-4
Return for a taxpayer registered Annually 30th of the end of
under the composition scheme under Section 10 of the CGST Act. financial year

GSTR-5
Return to be filed by a non-resident taxable person
Monthly 20th /13th of the end of month

GSTR-5A
...
... Return to be filed by non-resident OIDAR service providers Monthly 20th of the end of month

GSTR-6
Return for an input service distributor to distribute the eligible input tax credit to its branches Monthly 13th of the end of month

GSTR-7
Return to be filed by registered persons deducting tax at source (TDS) Monthly 10th of end of month

GSTR-8
Return to be filed by e-commerce operators containing details of
supplies effected and the amount of tax collected at source by them.
Monthly 10th of end of month

GSTR-9
Annual return by a regular taxpayer Annually 31st December of the
end of financial year

GSTR-9C
Self-certified reconciliation statement Annually 31st December of the
end of financial year

GSTR-10
Final return to be filed by a taxpayer whose GST registration is cancelled Once, when the GST registration is cancelled or suspended Within 3 month of the date of cancellation or date of cancellation order whichever is later

GSTR-11
Details of inward supplies to be furnished by a person having UIN and
claiming a refund Monthly 28th of the end of the month

ITC-04
Statement to be filed by a principal/job-worker about details of goods sent to/received from a job-worker Annually (in case Aggregate Annual Turnover is up to 5crore)Half yearly ( in case Aggregate Annual Turnover is more than 5 crore) 25th of the end financials year i.e. 25th April 25th of end of first half year i.e.25th October and 25th April