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Types of GST Returns in India: A Complete Overview

Gonica Verma

| Updated: Jul 22, 2019 | Category: GST

Whether you are a manufacturer, distributor, service provider or any other, you need to file GST returns within the stipulated time. The GST returns are filed online as per the procedure prescribed by the Government of India. In this blog, we will discuss various GST returns and their due dates. To know more about GST returns, let’s proceed further,

Features of GST Returns

  • GST returns can be filed through electronic mode only.
  • The applicants can file GST returns through the common portal.
  • Once the applicant or the authorized person has filed the GST return, then they cannot modify any changes in that. It can only be modified in the next month’s returns filing.
  • The applicant who files the GST returns can arrange and prepare forms offline but it can only be submitted through online mode.
  • There is a common return for CGST, SGST, IGST, and other additional taxes.

Types of GST returns

Returns that should be filed by regular taxpayers

GST Returns 1

Under this type of GST return, the taxpayer needs to submit all the details related to the outward supply or supplies; of goods and services. This form helps to determine the future flows of the company and credit reconciliations.

This GST return Form contains the following details:

  • Name of the Taxpayer.
  • GST identification number of the Tax Payer.
  • Last financial year’s gross turnover which has to be filed only once in a year.
  • The period for which return is filing in terms of month and year.
  • Taxable outward supplies- Here, IGST, CGST, and SGST have to be filed under respective conditions.
  • All sold supplies whose value exceeds Rs.2.5lacs.
  • Credit notes/ Debit notes details.
  • Details regarding NON-GST outward supplies and Nil rated  outward supplies
  • Any amendment in the details of previous returns filing of outward supplies.
  • Sale of exports
  • Tax paid

GST Return 2

This form contains all the details regarding the inward supplies received by the registered person. This Form 2 requires information regarding:

  • GST identification number of the registered person.
  • Details regarding supplies received from the registered person and do not include any reverse charges on which tax has to be paid.
  • Details regarding supplies received from the registered person on which tax has to be paid on reverse charges.
  • Debit or credit notes of the current tax period.
  • Info regarding credit received from Input Service Distributors (ISD).
  • Details regarding credit received from Tax Deducted Source (TDS) and Tax Collected at Source (TCS).
  • Details of Import purchases.
  • Nil- rated non-GST supplies and supplies received from a composition taxable person.
  • The consolidated statement specifies Advance adjustment on supply receipts or advances paid.
  • Reclaim or reversal of Income Tax Credit
  • Reduction or addition to the amount of output tax.
  • Inward supplies HSN (Harmonized System of nomenclature) supplies.

GST Returns 3

This form GST returns 3 contains all the details related to inward and outward supplies of goods and services. This amount helps to determine the amount of tax payable.

This form specifies information in the following manner:

  • GST Identification Number
  • Name of the registered person
  • Address of Registered person
  • Period of return filing
  • Total Turnover 
  • Details of outward Supplies
  • Inter-State supplies
  • Intra-State Supplies
  • Affect of Tax on amendments related to outward supplies
  • Details regarding supplies received from the registered person and do not include any reverse charges on which tax has to be paid.
  • Details regarding supplies received from the registered person on which tax has to be paid on reverse charges.
  • Debit or credit notes of the current tax period.
  • Information regarding credit received from Input Service Distributors (ISD).
  • Total Tax liability
  • Information regarding credit received from Tax Deducted Source (TDS) and Tax Collected at Source (TCS).
  • Interest Liability
  • Late fees
  • Tax paid
  • Interest or late fee other than tax
  • Electronic cash ledger refund, if claimed
  • Debit entry in e-cash/ interest payment/credit ledger for tax.

GST return 9

This form states all the details regarding the tax paid during the year and imports and exports of the year. GST Return 9 contains all the following details:

  • GST identification number
  • Taxable Person name
  • Date of statutory audit, if liable to audit
  • Auditors’ details              
  • The total value of ITC availed goods and services (inter-state)
  • Total value of ITC availed goods and services (intra-state)
  • Total value of ITC availed goods and services (imports)
  • Goods and services on which no ITC availed
  • Information regarding  sales return
  • Details of expenditure rather than purchase
  • The total supply of GST paid goods and services (Inter-state)
  • Total supply of GST paid goods and services (Intra-state)
  • Total supply of GST paid goods and services (Exports)
  • The total supply of goods and services on which no GST paid (Exports)
  • Purchase return of Goods and services
  • Other Income (If any)
  • Details of IGST, CGST, and SGST.
  • Arrears i.e. Assessments, Audits, etc.
  • Refunds, if any; (Refund already received or Refund pending)
  • Profit as specified in profit and loss statement (Gross profit, Net profit, and Profit after Tax.

GST returns filed by Composition Tax Payers

GST return 4A

The GST return 4A specifies all the details of inward supplies as mentioned by suppliers in GSTR 1. This form is filled quarterly by all composition taxpayers.

GST return 4

Those who are registered under composition levy can verify automatically generated details of outward supplies, payable tax, and tax payment. This form has been filed quarterly. GST return 4 contains the details of:

  • GST Identification number
  • Name of the registered person
  • Period of the Return
  • Inward supplies including purchases from unregistered persons.
  • Amendments in the details of inward supplies
  • Goods imported
  • Amendments in the overseas purchases
  • Details of import of services received by foreign suppliers
  • Amendments in services received by foreign suppliers
  • Details of outward supplies
  • Amendments in outward supplies (intra-state)
  • Outward supplies made
  • Details of debit and credit notes
  • TCS and TDS credit received.
  • Reverse charge tax liability
  • Amendments in tax under reverse charges.
  • Liability payment
  • Details of tax paid
  • Tax payment

GST Return 9A

This return has to be filed be annually by composition taxpayers. It includes details of all quarterly filled GST returns by compounded taxpayers.

GST returns to be filed by Non- Resident Taxpayer

GST return 5

This form contains all the details related to outward supplies, tax paid, availed input tax, imports, and remaining stock. This form contains:

  • GSTIN
  • Trade name
  • Period for which return is filing
  • Registered person name
  • Capital goods received from overseas
  • Amendments in earlier return details filed
  • Taxable outward supplies
  • Taxable outward supplies to unregistered persons (inter-state)
  • Net of debit notes and credit notes
  • Amendments to previously filed details of outward supplies.
  • Amendments in taxable outward supplies to unregistered persons.
  • Total tax liability
  • Total tax payable
  • Interest, late fees or any other amount payable or paid
  • Refund from e-cash ledger
  • Debit entries in e-cash

GST Returns to be filed by Income Service Distributors

GST return 6A

This form is auto-generated which contains all the details of inward supplies made to ISDs. It is filed on a monthly basis by ISDs.

GST return 6

It is also filed on a monthly basis by ISDs when GST return form 6 is done. This form requires information about the following:

  • GSTIN
  • Registered person name
  • Name of the trade
  • Credit of Income Tax received from the distribution
  • Total ITC (Input Tax Credit) distributed
  • Distribution of Income Tax credit report
  • Amendments in previously filed credit of Income Tax received from the distribution
  • Mismatch and reclaim of income tax credits.
  • Distribution of the credit of income tax
  • Redistribution of ITC distributed to the wrong person
  • Refund claimed from e-cash ledger
  • Late fees

GST returns to be filed by tax deductors

GST return 7

This form contains all the details related to tax deductions of the period. This form contains:

  • Details of tax deduction in source
  • Amendments to the details of tax deductions
  • Tax deduction at paid and source
  • Paid or payable interest and late fees.
  • Refund from e-cash ledger
  • Debit entries for TDS in e-cash ledger

GST Return 7A

This will be auto-generated after you filed form 7. This form is a TDS certificate which helps the tax deductors to assess or to keep records. It contains the details of the total tax paid by tax deductors.

GST Returns to be filed by an e-commerce seller

GST return 8

This form contains all the information related to the goods and services supplied through the e-commerce portal.

  • E-commerce sellers whose turnover exceeds 1cr. should fill the reconciliation statement in GST form 9B.  This form is filed on an annual basis.
  • When the e-portal holder is any government body then they have to file form GST return form 11.
  • When there is a cancellation or surrender in the registration of a taxable person, then they have to file GST return Form 10 within three months of any such surrender case and cancellation.

GST Return Form 3B

The Government of India introduced GST return 3B to ease the burden of taxpayers of India. Under this, the authorities introduced a very simple return only to be filed in the month of July and August. Every tax payer should file separately GST return form 3B for each GSTIN they carry. Taxpayers registered under the Composition scheme are exempted from this GST return.

GST Return Forms and Due Dates

GST Return form Due Dates
GST Return Form 1 10th of next month
GST Return Form 2 15th of the succeeding month
GST Return Form 3 20th of the succeeding month
GST Return Form 9  31st December of the financial year
GST Return Form 4 18th of the following month
GST Return Form 9A 31st December of coming Financial year
GST Return Form 5 20th of next month
GST Return Form 6A When GSTR FORM1 filed on 10th then it has to file on 11th of next month.
GST Return Form 6 13th of next month
GSTR GST Return Form 7 10th of next month
GST Return Form 8 10th of next month
GST Return Form 9B 31st of next fiscal year
GST Return Form 11 28th of next month

Conclusion

So, if you want to save yourself from any penalty, do file your GST returns on time. In this article, we have discussed about various GST returns for different traders. GST returns need to be filed on a regular basis or before their due dates. It is not the difficult process to file GST returns but some are not able to file their returns on time. So, you should always aware of various GST returns and their due dates to protect yourself from penalties.

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Gonica Verma

Gonica Verma- MBA( Marketing & Sales) with NTA NET qualified in Management, Content writer with working knowledge of online content strategy, Proof reading with good descriptive research skills.

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