Types of GST returns in India

Government of India implemented GST or Goods and Services Tax on July 1st 2017. And this is one most important tax changes in Indian history. While under GST you should register for GST. Even you file GST return online in India. But it is better if you know more about how many returns are there in GST. As this helps you with GST returns format as well. In this article you know different types of GST returns in 2017.

Besides in this article we listed different types of Goods and Services Taxes returns. Even there is description on who should file particular return. Another plus point here is that you know last date for filing these GST returns online.

List of GSTR types in India

Below you find one table and this table indicates specifically return type along with date of filing. You can also check who should file this return. While you have knowledge of what is meaning of GST return form.

GST return types and meaning

GST Return numberMeaning of GST returnWho should file returnDate for filing GST return
GSTR 1This is monthly statement of Outward supplies of Goods or ServicesOnly registered person10th of next month
GSTR 2Monthly statement of Inward supplies of Goods or SuppliesRegistered person15th of next month
GSTR 3Monthly return for normal tax payerOnly for registered people20th of next month
GSTR 4This is quarterly returnTaxable people who select Composition Levy18th of month before quarter
GSTR 5This is monthly return for non resident tax payerNon resident tax payer files it20th of month after tax period. It is also in 7 days after registration expires
GSTR 6GSTR 6 is monthly return for ISD or Input Service DistributorInput Service Distributor files it13th of next month
GSTR 7Monthly return for authorities that deduct tax at sourceTax Deductor10th of next month
GSTR 8Furthermore this is monthly return for e commerce operator. In addition it shows supplies that effect because of itE commerce operator is responsible for it10th of next month
GSTR 9This is annual returnOnly a registered person files it. However this list does not include ISD, casual taxable person, TDS or TCS tax payer or even non resident tax payer31st December of next Financial Year
GSTR 10Last this is the final returnOnly taxable person can file this return. But registration of this person is either cancelled or surrenderedIn 3 months from date of cancellation or it can be 3 months from date of order of the cancellation. Whichever statement is later

You can also know how to file GST returns online as there are different GST formats now.

Things to know

GSTR 1

You can file through GSTN. Or you use different upload tools that GSPs or GSTN provide. In addition you use regular uploading features. Tax payers must file GSTR 1 only till 10th of every month. It is so because after 10th it will freeze.

GSTR 2

GSTR 2 auto populates from GSTR 1S that supplier of tax payers file. In addition you file GSTR 2 by 15th of each month. However authorities allow you to make changes from 10th to 15th of every month.

Note:

Between 15th and 17th of every month you add additional invoices if there are available. Besides supplier may either accept or reject additional invoices. Finally GSTR 1 of supplier changes according to invoices submitted.

GSTR 3

On other hand GSTR 3 auto populates from GSTR 1 and GSTR 2. You can make payment either before or on 20th of each month. Finally you must file this by 20th of every month.

Points to remember

There are some rules that you follow when there is revision or changes in returns. You can keep reading to know more about it. First is that you can correct errors or other things in subsequent or later returns.

Second you can never correct after you furnish returns for September and it goes on till end of financial year. Therefore it is better that you provide correct papers to the authorities before you finally submit documents to file GST returns. In addition have idea of GST registration process online.

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