Types of GST Returns & Filing

Know Types of GST Returns, Filing Period & Due Dates

Under GST, there are 11 types of GST Returns. The GST registered taxpayer has to file these GST returns depending upon type of supply of goods or services.

What is GST Return?

GST Return contains the details of input (purchases), output (sales), input tax (tax on purchases) and output tax (tax on sales). These returns are to filed electronically every monthly or quarterly and annually by the registered individuals, organisations and companies.

Also Read: GST Registration on the basis of State and Turnover

Types of GST Returns

There are various GST Returns which are to be filed by the registered GST user. The various type of Return along with their period of filing with due dates are as follows:

RETURN

DESCRIPTION

TO BE FILED BY

FREQUENCY

DUE DATES

It summarizes all the output supplies of goods and/or services affected of a taxpayer

Every GST registered dealer has to file it.

Monthly

11th of the next month

It summarizes all the output supplies of goods and/or services affected of a taxpayer

Every GST registered dealer has to file it.

Quarterly

13 of the month succeeding quarter

GSTR-2 
(Suspended)

It is a return showing purchases that have been made for the month

Every GST registered dealer has to file it

Monthly

15th of the next month

GSTR-2A

It is a purchase related return. It is auto-drafted from GSTR-1, GSTR-5, GSTR-6, GSTR-7 and GSTR-8

It is not to be filed. It is a auto drafted return

Auto drafted return

No due date

GSTR-2B

It is auto drafted ITC statements generated through GSTR-1, GSTR-5 and GSTR-6

It is not to be filed. It is a auto drafted return

Auto drafted return

No due date

GSTR-3
(Suspended)

It is a return based on information from GSTR-1 and GSTR-2

It is to be filed by all the GST registered dealers

Monthly

20th of the next month

It is a consolidated summary return of outward and inward supplies

It is to be filed by all the casual and normal taxpayers

Monthly

20th of the next month

It is a consolidated summary return of outward and inward supplies

It is to be filed by all the casual and normal taxpayers having turnover less than Rs. 5 crores and opting for QRMP scheme

Quarterly

  • 22nd of the month of the next quarter for Part A* States

  • 24th of the month of the next quarter for Part B** States

It is a annual return form for taxpayers iption for composition tax scheme

All the composite GST registered dealers have to file this return 

Annually

30th of the month of the next financial year

It is a statement-cum-challan to make a tax payment by a taxpayer registered under the composition scheme

All the composite GST registered dealers have to file this return 

Quarterly

18th of the month of the next quarter

GSTR-4A

It is a purchase related return which is generated from GSTR-1, GSTR-5 and GSTR-7 

It is not to be filed. It is a auto drafted return

Auto drafted return

No due date

It is to be filed by non-resident taxpayers 

It is to be filed by non-resident taxpayers not availing ITC 

To be filed a week before the expiry of GST registration or before 20th of next month 

To be filed a week before the expiry of GST registration or before 20th of next month, if registration is for several months

It is a return furnished by ODIAR services 

Non-Resident ODIAR service providers need to file this return 

Monthly

20th of the next month to which the return pretains

It is a return for Input Service Distributors to provide details of ITC and inward supplies 

It is to be filed by registered Input Service Distributors

Monthly

13th of the next month

GSTR-6A

It is a system generated ‘draft’ statement of inward supplies of an Input Service distributor 

It is not to be filed. It is a auto drafted return

Auto drafted

No due date

It is a return related to TDS under GST

  • Central Government

  • State Government

  • Government agencies

Monthly

10th of the next month

It is return related to TCS under GST 

It is to be filed by e-commerce operators registered under GST laws collecting TCS

Monthly

7th of the next month

It is annual return to be filed by all the GST registered dealer 

It is to be filed by all the GST registered dealers, including SEZ units and SEZ developers 

Yearly

31st December of the next financial year

It is annual return to be filed by those who have opted composition tax scheme 

It is to be filed by those who have opted for composition tax scheme

Yearly

31st December of the next financial year

It is annual return to be filed by registered e-commerce operators

It is to be filed by registered e-commerce operators

Yearly

31st December of the next financial year

GSTR-9C
(scrapped)

It is a reconciliation statement duly verified and signed by Chartered Accountant and Cost Accountants 

It is to be filed by GST registered dealers having turnover of more than Rs. 2 crores 

Yearly

31st December of the next financial year

It is to be filed on cancellation or surrender of GST 

It is to be filed by GST registered dealer whose has to get his GST registration cancelled or surrender it 

Once

File within 3 months from date of cancellation or surrender

GSTR-11

It is GST Return related to unique identity number

It is to be filed by person having unique identity number

Monthly

28th of the next month


*The due dates may be subject to change.

Mark your calendars today or just get in touch with our experts at TaxHelpdesk to get all your Return filed!

If you have any suggestions/feedback, then please leave the comment below. For more updates on Taxation, Financial and Legal matters, join our group on WhatsApp or follow us on FacebookInstagram and Linkedin!

3 thoughts on “Know Types of GST Returns, Filing Period & Due Dates”

  1. Pingback: GST Compliances for August, 2021 | TaxHelpdesk

  2. Pingback: Rules related to setting off of Input Tax Credit | TaxHelpdesk

  3. Pingback: GST Return Filing Process: A Step by Step Guide | TaxHelpdesk

Leave a Comment

Your email address will not be published.