Various forms and returns has been prescribed under GST regime, Various returns, forms and due dates are discussed below:
|GST Return Form||Details to be provided||Who needs to file||Due date|
|GSTR-1||Details of outward Supplies||Registered Supplier||10th of the next month|
|GSTR-2||Details of inward supplies||Registered Recipient||15th of the next month|
|GSTR-3||Monthly Return||Registered Taxable Person||20th of the next month|
|GSTR-3B||Monthly self declaration||Registered Taxable Person||20th of the next month|
|GSTR-4||Quarterly Return for Compounding Taxable Persons||Composition Supplier||18th of the succeeding quarter|
|GSTR-5||Non Resident Taxable person return||Non-Resident Taxable Person||20th of the next month|
|GSTR-6||Input Service Distributor Return||Input Service Distributor||13th of the next month|
|GSTR-7||Return for TDS detectors||TDS Deductor||10th of the next month|
|GSTR-8||Return for E-commerce operators||E-commerce Operator||10th of the next month|
|GSTR-9||Annual Return||Registered Taxable Person||31st December of the next financial year|
|GSTR-10||Final Return||Taxable Person who have surrendered registration or cancelled||Within three months of date of cancellation|
|GSTR-11||Inward supplies by person having UIN||Person having UIN and claiming refund||28th of the succeeding month for which statement is filed|
Every registered person is required to file GSTR-1 details of outward supplies except following class of persons
Every registered person is required to furnish details of inward supplies in form GSTR-2 except following class of persons:
Registered taxable persons are required to furnish consolidated details of inward and outward supplies in GSTR-3 except following class of persons:
GSTR-3B is a monthly self declaration return that is required to be filed by every registered taxable person from July 2017 to the date to be notified.
Persons registered u/s 10 i.e persons paying tax under composition levy.
Every registered non taxable person is required to file a consolidated GST return in for GSTR-5
Taxable person registered as Input Service Distributor is required to file GST return in form GSTR-6
Every registered taxable person who is required to deduct tax at source under section 51 is required to furnish GST return in form GSTR-7
Every registered taxable person is required to file annual return before 31st December of the subsequent financial year in form GSTR-9, except following taxable persons:
GST return should be file electronically on GST portal i.e www.gst.gov.in on or before the due date.