GST Return Filing Online- Know GST Return Format, Types & Rules

GST Returns

February 14, 2023

Introduction
GST Returns Forms - At a Glance

Introduction

One of the key aspects of the GST era is that most of the indirect taxes - for which returns had to be filed separately for various businesses - have been subsumed. Today, irrespective of whether one is a trader, manufacturer, reseller or service provider, one needs to file GST returns online, in the prescribed formats.

Under GST, there are 19 GST return forms, which tax payers can use to file GST returns online. All these forms are required to be e-filed as per the GST return filing process laid down in the GST return rules section of the GST Act. The details of each of these GST return formats, along with details of applicability and periodicity, are as follows -

GST Returns Forms - At a Glance

Category	GST Return Types	Frequency	Due Date	Details to be Furnished

Regular Dealer	Form GSTR-1	Monthly	10th of succeeding month	Furnish details of outward supplies of taxable goods and/or services affected
	Form GSTR-2A	Monthly	On 11th of succeeding Month	Auto-populated details of inward supplies made available to the recipient on the basis of Form GSTR-1 furnished by the supplier
	Form GSTR-2	Monthly	15th of succeeding month	Details of inward supplies of taxable goods and/or services for claiming the input tax credit. Addition (Claims) or modification in Form GSTR-2A should be submitted in Form GSTR-2.
	Form GSTR-1A	Monthly	17th of succeeding month	Details of outward supplies as added, corrected or deleted by the recipient in Form GSTR-2 will be made available to the supplier
	Form GSTR-3	Monthly	20th of succeeding month	Monthly return on the basis of finalization of details of outward supplies and inward supplies along with the payment of the amount of tax
	Form GST MIS-1	Monthly	—	Communication of acceptance, discrepancy or duplication of input tax credit claim
	Form GSTR-3A	—	15 Days from Default	Notice to a registered taxable person who fails to furnish returns
	Form GSTR-9	Annually	31st Dec of next fiscal	Annual Return – furnish the details of ITC availed and GST paid which includes local, interstate and import/exports

Composite Tax Payer	Form GSTR-4A	Quarterly	—	Details of inward supplies made available to the recipient registered under composition scheme on the basis of Form GSTR-1 furnished by the supplier
	Form GSTR-4	Quarterly	18th of succeeding month	Furnish all outward supply of goods and services. This includes auto-populated details from Form GSTR-4A, tax payable and payment of tax.
	Form GSTR-9A	Annual	31st Dec of next fiscal	Furnish the consolidated details of quarterly returns filed along with tax payment details.

Foreign Non-Resident Taxpayer	Form GSTR-5	Monthly	20th of succeeding month or within 7 days after the expiry of the registration	Furnish details of imports, outward supplies, ITC availed, tax paid, and closing stock

Persons providing online information and database access or retrieval services	Form GSTR-5	Monthly	20th of succeeding month	Details of outward supplies of online information and database access or retrieval services by a person located outside India made to non-taxable persons in India

Input Service Distributor	Form GSTR-6A	Monthly	0n 11th of succeeding month	Details of inward supplies made available to the ISD recipient on the basis of Form GSTR-1 furnished by the supplier
Input Service Distributor	Form GSTR-6	Monthly	13th of succeeding month	Furnish the details of input credit distributed

Tax Deductor	Form GSTR-7	Monthly	10th of succeeding month	Furnish the details of TDS deducted
Tax Deductor	Form GSTR-7A	Monthly	TDS certificate to be made available for download	TDS Certificate – capture details of value on which TDS is deducted and deposit on TDS deducted into appropriate Govt.

E-commerce	Form GSTR-8	Monthly	10th of succeeding month	Details of supplies effected through e-commerce operator and the amount of tax collected on supplies
E-commerce	Form GSTR-9B	Annually	31st Dec of next fiscal	An annual statement containing the details of outward supplies of goods or services or both effected through an e-commerce operator, including the supplies of goods or services or both returned and the amount collected under

Aggregate Turnover Exceeds INR 2 Crores	Form GSTR-9C	Annually	Annual, 31st Dec of next fiscal	Reconciliation Statement – audited annual accounts and a reconciliation statement, duly certified.

Final Return (for taxable persons whose registration has been surrendered or cancelled)	Form GSTR-10	Monthly	Within 3 months from the date of cancellation of registration or date of cancellation Order, whichever is later	Furnish details of inputs and capital goods held, tax paid and payable.

Specialised agency of the United Nations Organisation or any multilateral Financial Institution and notified United Nations Bodies, Consulate or Embassy of foreign countries	Form GSTR-11	Monthly	28th of succeeding month	Details of inward supplies to be furnished by a person having UIN