GST (Goods and service Tax) Returns
GST returns are required to be furnish as specified in the GST act by those who are registered under this act. Various forms are issued in reference to GST return filling.
Types of Returns:
| GSTR No. | Return Name | By Whom? | When? |
| GSTR-1 | Details of outward supplies of goods or services | registered taxable person | on or before the 10th of following tax period. |
| GSTR-1A | Details of auto drafted supplies | Auto generated on the basis of GSTR-1 | – |
| GSTR-2 | Details of inward supplies of goods or services | registered taxable person | 15th of the following month |
| GSTR-2A | Details of auto drafted supplies | On the basis of GSTR 1 and GSTR 5 to recipient | – |
| GSTR-3 | Monthly return | Auto generated on the basis of GSTR-1 and GSTR-2 | – |
| GSTR-3B | Monthly return for taxes collection and payment or NIL return | Registered person | 20th of the following month |
| GSTR-4 | Return for composite dealer (Quarterly): | Composite dealer | Quarterly on 18th of the next month after particular quarter |
| GSTR-4A | Auto-drafted details for registered person opting for composition | Auto generated | – |
| GSTR-5 | Return for Non-resident taxable person | NRI Taxpayer | 20th of the following month |
| GSTR-5A | Details of supplies of online information and database access or retrieval services by a person located outside India made to non-taxable persons in India | NRI Taxpayer | 20th of the following month |
| GSTR-6 | Return for input service distributors | Input service distributor | 13th of the following month |
| GSTR-6A | Details of supplies auto-drafted form to input service distributor | Auto generated on the basis of GSTR-6 | – |
| GSTR-7 | Return for Tax Deducted at Source | Person required for deducting TDS | 10th of the following month |
| GSTR-8 | Particulars of tax collection at source | E-commerce operator | 10th of the following month |
| GSTR-9 | Annual Return | Registered Taxpayers | Annually |
| GSTR-9A | Annual Return (For Composition Taxpayer) | Composite dealers | Annually |
| GSTR-9B | Annual return for electronic commerce | E-commerce operator | Annually |
| GSTR-9C | Return of registered person who is liable to tax audit | Regular dealer | Annually |
| GSTR-11 | Inward supply of person having Unique Identity Number | Person having UIN number | – |
Offences and penalties:
GST act is very strict in terms of non-filling or any other offences for the interest of economy and preventing corruption and tax evasion.
FAQ’s
GST return can be file by using GST portal (login) or by downloading offline utility (provided on GST site under download section).
GST return is submitted by using any of the two process i.e. via OTP/EVC (Electronic verification code) code or via DSC (digital signature certificate). However, in some cases DSC is mandatory.
No, penalty, interest and late fees cannot be set off against ITC (Input tax credit) available, they all should be paid in cash only before submitting the return.
No, as per law GST return cannot be revised as of now. However, we can hope this function to be come in future.
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