GST Returns : Types, Forms, Due Dates & Penalties

GSTR 1 contains the details of outward supplies made during the period of tax. This form is required to be submitted electronically on GST Portal with the following set of information:

1. Details of invoices of supplies made to the registered persons including those having UIN;
2. Details of Inter-State supplies of invoice having a value higher than Rs. 2,50,000 to unregistered persons or end user;
3. Details of Credit/Debit Notes against invoices issued by the supplier;
4. Details related to the export of goods or services or both including deemed exports (SEZ);
5. Summary of state-level details of supplies to unregistered persons, i.e., consumers;
6. Summary of Advances received in relation to the supply of goods on a future date;
7. Nil- rated, exempted, and non-GST supplies; and
8. HSN/SAC wise summary of outward supplies.

GSTR 1 return is mandatory to be filed even if there is no business activity in the tax period.

GSTR 1 return is required to be furnished by:

1. Every registered taxable person, including all regular and casual registered taxpayers, and
2. Other than input service provider/ composition taxpayer/ person collecting or deducting tax at source.

GSTR 1 could be filed monthly or quarterly depending upon the taxpayer’s turnover.

Assessee could opt for quarterly filing of this return if the turnover in the preceding financial year were and expect that turnover in the current financial year would also be up to Rs. 1.5 crores.

The due dates for filing GSTR-1 as notified by CBIC for the tax period is 11th of the following month, e.g.

GSTR-1A is used to update the details of outward supplies or sale which was files using the GSTR-1 earlier. In this return form, the taxpayer has to accept or reject the information updated by the buyer in GSTR-2 form.This form has been temporarily suspended.

It is an auto populated GSTR and hence no filing can be done.

This return is to be filed, or the changes in GSTR-1A can be accepted or rejected between 15th and 17th of next month.

GSTR-2 is used to make the reconciliation of buyer and seller as what seller has reported in GSTR-1 is supposed to be matched with GSTR-2. But GSTR-2 has been temporarily suspended by the GST Authorities.

It contains details of all purchases made by the registered dealer in the tax period.

GSTR-2 is a mandatory return form used to give the details of inward supply or purchases. But,this GSTR form has been temporarily suspended.

Registered dealer under GST is required to furnish GSTR 2.

Due date of filing GSTR-2 is 15th of next month of the tax period.

It is a read-only auto-generated statement of inward supplies formed using the details of GSTR-1/5, Form GSTR-6 (ISD), Form GSTR-7 (TDS), Form GSTR-8 (TCS).

This return is not required to be filed with CBIC; it is only to enable the recording of invoices received from the different supplier.

GSTR 2A is an auto populated return and no filing is required.

Form GSTR-3B is a monthly summary return to declare the GST liability for the tax period and to pay off such liability. Regular taxpayers need to file these return for every tax period.

GSTR 3B contains the details relating to

1. Outward Supply (Sales)
2. Inward Supply (Purchases)liable to reverse charge
3. ITC eligible
4. Tax details
5. TDS / TCS credits available
6. Inter-state Supply made

Yes, filing of GSTR 3B is mandatory even in case whenever there are no transactions nil return is required to be furnished.

Registered regular taxpayer is required to file GSTR 3B periodically.

Due Date of filing Form GSTR-3B is 20th of the following month for which the return is to be submitted.

It can be filed as nil return even when there is no transactions and tax liability for that particular tax period. GSTR-3B is to be filed electronically using the GST portal.

This return is for those taxpayers who opted for paying tax under the composition scheme.

This form consists of a summary of

1. Outward supplies or sales,
2. Tax payable thereon
3. TDS / TCS credit available
4. Refund Claimed etc

Filing of GSTR 4 is mandatory.

Taxable persons who have opted for Composition scheme under GST and are liable to pay taxes are required to furnish GSTR 4 annually.

GSTR-4 is required to be filled every quarter, and the due date for this is 18th of the month succeeding the tax period. This return is to be filed electronically and cannot be revised just like any other return but can be adjusted in the return of the following tax period.

From the year 2019-20 this return will be filed annually and there is a statement named CMP 08, file quarterly in which all the details for composition dealer will be filled

Yes, it is possible to file a valid NIL GSTR 4 return.

It is an auto-generated and read-only form created based on the provided in saved/submitted/filed GSTR-1/5 and filed GSTR-7, where the buyer is the composition dealer.

The details in GSTR 4A are auto generated and nothing is required to be filled in this form . Various sections in Form GSTR-4A include:

1. 3A, 3B - B2B Invoices: This section displays all the inward supplies received from registered suppliers.
2. 4- Credit/Debit Notes: This section displays the Credit/Debit notes added by the supplier in their respective returns
3. 4- Amendments to B2B Invoices: This section displays the invoices which are amended by the supplier in their returns.
4. 4- Amendments to Credit/Debit Notes: This displays the amendments of Credit/Debit notes done by the supplier in their respective returns.

Since GSTR 4A is an auto populated form hence the question of mandatory filing does not arise.

GSTR 4A is auto populated after successful submission of the requisite returns.

A registered NRTP is not required to file separately the statement of the outward supplies, statement of inward supplies and return like a normal taxpayer. In place of the same , a simplified monthly tax return GSTR 5 has been prescribed .

The details required to be furnished in GSTR 5 include

1. Details of Outward Supply
2. Details of Inward Supply
3. Tax, interest, penalty, late fee payment details etc

Yes, filing of GSTR 5 is mandatory.

GSTR 5 is required to be furnished by every registered non-resident taxable person.

The due date to file GSTR-5 for NR for the period for which they get registration is within 7 days of the expiry of such period. And if the period of registration is more than one month, the monthly return would be filed by the 20th of the following month of the tax period.

In simple words it should be furnished within 20 days after the end of the calendar month or within 7 days after the last day of validity period of the registration, whichever is earlier.

Yes, filing a NIL GSTR 5 is possible.

It is a return required to be furnished by Online Information and Database Access or Retrieval (OIDAR) services provider, for the services provided from a place outside India to unregistered persons in india.

The information like details of taxable outward supplies or sale is made to non-taxable persons or consumers in India, changes in the details furnished in preceding tax period and to provide the details of any other amount to be paid by them, or interest to offset the liabilities, etc. is to be considered as part of taxpayers GSTR-5A.

Filing of this return is mandatory and even if there is no business transaction a nil return is to be filed.

The non-resident service provider of OIDAR needs to file the return.

A monthly return is to be filed by 20th of the following month.

NIL GSTR 5A is required to be furnished in case there are no pertaining transactions.

GSTR 6 form is required to be filed by Input Service Distributors (ISD) for claiming the ITC.

Essentials for the filing of Form GSTR-6 are:

1. The recipient should be registered as an Input Service Distributor,
2. Should have an active GSTIN,
3. Have valid login User ID and password,
4. Have non-expired/ unrevoked and valid Digital Signature Certificate for companies, LLPs and FLLPs
5. Have an active registered mobile number to GST Portal at the time of registration or changes for authentication through EVC.

It is a mandatory monthly return which is required to be filed even when there is no transaction.

This return is to be submitted by the Input Service Distributor (ISD) for distribution of its credit among the different units.

The due date to file GSTR-6 is the 13th of the following month of the tax period.

Yes, In case there are no transactions a NIL GSTR 6 needs to be filed by the ISD (Input Service Distributor)

It is an auto-generated form based on the invoices uploaded by the counterparty in their GSTR-1.

It is a statement of inward supplies or purchases for an input tax credit Receiver.GSTR-6A provides details such as:

1. Input tax credit received for distribution
2. Debit or Credit notes received any time during the current tax period

GSTR 6A is an auto populated form hence no filing is needed.

It is a monthly return required to be filed by the person who deducts tax at the time of making payment to suppliers (TDS) under GST.

Tax deductors are required to:

1. declare his total TDS liability for a given period (monthly) in this Form,
2. Furnish information related to the TDS under three major heads viz., Central tax, State/UT tax and Integrated tax related to that return;
3. File correct and complete return within due date, given the fact that the TDS credit will be available to the counterparty supplier upon the filing of TDS return in Form GSTR-7 by the Deductor (i.e., the person liable to deduct TDS).
4. Issuance of TDS certificate to the deductee.

Yes, GSTR 7 is required to be filed by TDS Deductors as specified under section 51 of the CGST Act.

Person deducting TDS under GST is required to furnish return in form GSTR 7. Following are the deductors liable to deduct TDS as per section 51 of the CGST Act

1. Department or establishment of central government or state government, or
2. Local authority, or
3. Governmental agencies, or
4. An authority or a board or any other body
   - Set up by an Act of Parliament or State Legislature, or
   - Established by any government (with 51% or more participation by way of equity or control to carry out any function)
5. A society established by Central Government or State Government or Local Authority under Societies Registration Act, 1860.
6. Public sector undertakings

The due date to file this return is 10th of the next month. And no need to file a return for a period in which no TDS is deducted.

It is a system generated TDS certificate which is generated after furnishing the return in GSTR-7, and the deductee requires to accept the details uploaded by the deductors under GSTR-7

There are no details required to be furnished in GSTR 7A. It is a TDS certificate which can be downloaded for both deductor and deductee.

It is a statement of Tax Collected at Source (TCS) by E-Commerce Operators. It contains the details of taxable supplies and the amount collected by the operator related to the supplies and amount of TCS collected on such supplies.

Below are some of the following details required to be furnished while filing GSTR 8

1. Details of TCS and outward supply
2. Tax and Interest paid
3. Tax and Interest payable
4. Details of Refund etc

Yes, GSTR 8 is mandatory to be filed for the prescribed E Commerce Operators.

GSTR 8 is required to be filed by E Commerce Operators.

The due date of filing Form GSTR-8 is 10th of the following month of the tax period. Currently, there is no late fee for filing return with the delay, but interest is levied on delay in discharging the liability of TCS.

GSTR-9 is the annual return which is required to be filed once in a financial year by the regular taxpayers.

GSTR 9 contains information such as purchases, sales, input tax credit or refund claimed, etc. Details required to be disclosed under the Form GSTR-9 in respective serial number are:

1. Serial Number 4: Details of advances, inward and outward supplies made during the financial year on which tax is payable
2. Serial Number 5: Details of Outward supplies made during the financial year on which tax is not payable
3. Serial Number 6: Details of ITC availed during the financial year
4. Serial Number 7: Details of ITC reversed and Ineligible ITC for the financial year
5. Serial Number 8: Other ITC related information
6. Serial Number 9: Details of tax paid as declared in returns filed during the financial year
7. Serial Number 10,11,12&13: Details of the previous Financial Year's transactions reported in the next Financial Year
8. Serial Number 14: Differential tax paid on account of declaration in table no. 10 & 11
9. Serial Number 15: Particulars of Demands and Refunds
10. Serial Number 16: Supplies received from Composition taxpayers, deemed supply by job worker and goods sent on an approval basis
11. Serial Number 17: HSN wise summary of Outward Supplies
12. Serial Number 18: HSN wise summary of Inward Supplies

Now GSTR 9 is optional for business turnover upto 2 crores for the financial year 2017-18 and 2018-19

This return is to be filed by a person who is registered as a regular taxpayer and taxpayer who has withdrawn from composition scheme to regular taxpayers. For the assessee having turnover more than Rs. 2 crores during the financial year, they are required to get their accounts audited by CA and CWA. And file return in the form GSTR-9C.

The due date for filing this return is 31st December of the subsequent financial year.

Assessee can file a Nil Return only if the following conditions are satisfied:

1. Not made any outward supply or sale.
2. Not received any inward supply of goods/services or purchase.
3. No other liability for reporting.
4. Not claiming any input tax credit.
5. Not claiming any refund under the act.
6. Not received any order creating demand for any liability for tax.
7. There is no late fee due to delay in filing return is to be paid etc.

It is also an annual return form available to the taxpayer opted for composition scheme.

In this form, the assessee is required to file the information related to

1. Purchases (inward supply)
2. Sales (outward supply)
3. Taxes Paid
4. Demands and Refunds
5. Credit reversed or availed
6. Late Fees payable or paid
7. etc.

There is no need to file GSTR 9A for the financial year 2017-18 and 2018-19.It is completely waived off by the government due to hardships being faced by composition dealers.

GSTR 9A is required to be filed by all taxpayers who opted for composition scheme, for any period during the financial year, and includes:

1. Who are registered under composition scheme from the start and never opted out in the subsequent year.
2. Who opted for composition scheme at any time during the financial year.
3. Who opted for composition scheme but opted out in the subsequent year.

Form GSTR-9A is to be filed within the due date as specified as 31st December of next financial year.

Assessee can file a nil return under GSTR-9A if they do not have any business transaction in the previous year.

The taxpayer whose registration got canceled or surrendered has to file a return using GSTR-10. It is also called as a final return.

Form GSTR-10 is to be filed by every taxpayer excluding the following:

1. Input Service Distributor
2. Non-resident taxable persons
3. Persons deduct tax at source (TDS) under section 51
4. Composition Taxpayer paying tax under section 10
5. Persons collect tax at source (TCS) under section 52

The time limit for filing this return is:

1. Date of order of cancellation or
2. Within 3 months from the date of cancellation, whichever is later.

This form is required to be filed by UIN holders. The purpose is to refund back any amount of tax collected from the person holding UIN.

This form is for specifying details of inward supply of goods or services or both, required to be filed by an assessee who has been assigned with the Unique Identification Number (UIN).

The person holding UIN is required to file GSTR 11.

GSTR-11 is required to be filed monthly based on the inward supply of UIN holder. And the due date for filing this return is 28th of the month following the month in which the UIN holder make the inward supply. This Return does not have any due date to file. Assessee can file it any time after the end of the relevant quarter.