Returns Under Goods And Services Tax - Complete Guide

GST is a self-assessed destination based taxation system. The submission and processing of return is an important link between the taxpayer and tax administration. In this guide you will find key information regarding the process related to filing of returns under GST. Recently we provide complete details for filing of GST returns.

Who Needs to File Return in GST Regime?

Every registered dealer is required to file return for the prescribed tax period. A return needs to be filed even if there is no business activity (i.e. nil return) during the relevant tax period. 

Government entities / PSUs , etc. not dealing in GST supplies or persons exclusively dealing in exempted / nil rated / non-GST goods or services would neither be required to obtain registration nor required to file returns under the GST law. 

However, state tax authorities may assign departmental ID to such government departments / PSUs / other persons and will ask the suppliers to quote this ID in the supply invoices for all inter-state purchases being made to them.

Salient Features of GST Returns

a) Filing of returns would only be through online mode. Facility of offline generation and preparation of returns will also be available. The returns prepared in the offline mode will have to be uploaded and filed online. 

b) There will be a common e-return for CGST, SGST, IGST and Additional Tax. 

c) A registered Tax Payer shall file GST Return at GST Common Portal either by himself or through his authorised representative. 

d) There would be no revision of returns. Any changes required should be done in subsequent returns.

Types of Returns under GST

Eight different types of Returns are prescribed viz. GSTR 1 to GSTR 8; Types of taxpayers for every return and the periodicity of return for different categories of taxpayers is as follows:
ReturnForDue Date
GSTR-1Outward supplies made by taxpayer (other than compounding taxpayer and ISD)10th of the next month
GSTR-1ADetails of outward supplies as added, corrected or deleted by the recipient
GSTR-2Inward supplies received by a taxpayer (other than a compounding taxpayer and ISD)15th of the next month
GSTR-2ADetails of inward supplies made available to the recipient on the basis of FORM GSTR-1 furnished by the supplier
GSTR-3Monthly return (other than compounding taxpayer and ISD)20th of the next month
GSTR-3ANotice to a registered taxable person who fails to furnish return under section 27 and section 31
GSTR-4Quarterly return for Compounding Taxpayer18th of the month next to quarter
GSTR-4ADetails of inward supplies made available to the recipient registered under composition scheme on the basis of FORM GSTR-1 furnished by the supplier
GSTR-5Periodic return by Non-Resident Foreign TaxpayerLast day of registration
GSTR-6Return for Input Service Distributor (ISD)15th of the next month
GSTR-6ADetails of inward supplies made available to the ISD recipient on the basis of FORM GSTR-1 furnished by the supplier
GSTR-7Return for Tax Deducted at Source10th of the next month
GSTR-7ATDS Certificate
GSTR-8Statement for E-Commerce Operators
GSTR-9GST Annual ReturnBy 31st December of next F.Y.
GSTR-9ASimplified Annual return by Compounding taxable persons registered under section 8
GSTR-10GST Final Return
GSTR-11GST Inward Supplies Statement for UIN

Returns to be Filed by Regular Taxpayers

Normal taxpayers (including casual taxpayers) would have to file: 
GSTR-1 (details of outward supplies) 
GSTR-2 (details of inward supplies) and 
GSTR-3 (monthly return) for each registration 
GSTR-8 (annual return) 

Normal taxpayers with multiple registrations (for business verticals) within a state would have to file GSTR-1, GSTR-2, GSTR-3 and GSTR-8 (annual return) for each of the registrations separately. 

A separate reconciliation statement, duly certified by a Chartered Accountant, will have to be filed by those taxpayers who are required to get their accounts audited under section 44AB of Income Tax Act 1961.

Returns to be filed by Compounding Taxpayers

Compounding taxpayers (those under composition scheme) would have to file a quarterly return called GSTR-4. Taxpayers otherwise eligible for the compounding scheme can opt against the compounding and file monthly returns and thereby make their supplies eligible for ITC (Input Tax Credit) in the hands of purchasers. Compounding taxpayer will also file a simple annual return (GSTR-8).

Returns to be filed by Casual and Non-Resident Taxpayers

Casual and Non-Resident taxpayers (other than foreigners) would have to file GSTR-1, GSTR-2 and GSTR-3 returns for the period for which they have obtained registration. The registration of Casual or Non-Resident taxpayers will be done in the same manner as that of normal taxpayers. 

Non-Resident taxpayers (foreigners) would be required to file GSTR-5 return for the period for which they have obtained registration within a period of seven days after the date of expiry of registration. In case registration period is for more than one month, monthly return(s) would be filed and thereafter return for remaining period would be filed within a period of seven days as stated earlier. For these taxpayers the registration format to be used will be the same as that for UN Bodies and Embassies.