Various Returns under New GST rule

All individuals registered under the GST Act

has to furnish the details of the sales and
purchases of goods and services along with
the tax collected and paid. This can be done by
filing online returns. GST Returns are the
Goods and Services Tax Return forms that
taxpayers of all types have to file with the
income tax authorities of India under the new
GST rules.
Different Types of Returns applicable
under the new GST Law
Who should file the return
Return form Due date for filing returns
and what should be filed?
Registered taxable supplier
should file details of
10th of the subsequent
GSTR-1 outward supplies of
month.
taxable goods and services
as effected.
Registered taxable
recipient should file details
15th of the subsequent
GSTR-2 of inward supplies of
month.
taxable goods and services
claiming input tax credit.
Registered taxable person
should file monthly return
on the basis of finalization
20th of the subsequent
GSTR-3 of details of outward
month.
supplies and inward
supplies plus the payment
of amount of tax.
 Bankbazar.com
Composition supplier should 18th of the month
GSTR-4
file quarterly return. succeeding quarter.
Return for non-resident 20th of the subsequent
GSTR-5
taxable person. month.
Return for input service 13th of the subsequent
GSTR-6
distributor. month.
Return for authorities
10th of the subsequent
GSTR-7 carrying out tax deduction at
month.
source.

E-commerce operator or tax

collector should file details 10th of the subsequent
GSTR-8
of supplies effected and the month.
amount of tax collected.

Registered taxable person 31 December of the next

GSTR-9
should file annual return. fiscal year.

Taxable person whose Within 3 months of date of

registration has been cancellation or date of
GSTR-10
cancelled or surrendered cancellation order,
should file final return. whichever is later.

Person having UIN claiming 28th of the month, following

GSTR-11 refund should file details of the month for which the
inward supplies. statement was filed.