GST Forms:

Every registered person for each GSTIN has to file applicable GST returns (as given below) under GST regime:

Forms under gst

 

Forms Under GST and GST Return-

Brief overview of GST Return Periodicity Due Date Who has to file
GSTR- 1: OUTWARD SUPPLIES RETURN

Company would be required to file invoice wise details of outward supply

Monthly 10th of the succeeding month Every Registered Person (Other than opting for compounding Scheme)
GSTR-1A: ADDITIONS/DELETIONS/CORRECTIONS

Details of Outward supplies as added, corrected or deleted by the recipient.

Monthly Auto-populated

 

 Every Registered Person (Other than opting for compounding Scheme)
GSTR- 2: INWARD SUPPLIES RETURN

The company would be required to file invoice wise details of inward supply.

Monthly 15th of the succeeding month Every Registered Person (Other than opting for compounding Scheme)
GSTR-2A DETAILS FURNISHED BY SUPPLIER

Details of inward supplies made available to the recipient on the basis of GST Form GSTR-1.

Monthly Auto-populated

 

Every Registered Person (Other than opting for compounding Scheme)
GSTR- 3: GST RETURN (Final)

Final outward & inward details will be auto-populated and tax liability shall be computed under GST return.

Monthly 20th of the succeeding month Every Registered Person (Other than opting for compounding Scheme)
GSTR- 4: GST RETURN FOR COMPOUNDING TAXPAYER

Assessee paying tax under composition levy is required to file total value and tax payable on outward and inward supply

Quarterly 18th of the succeeding month  Every Registered Person opting for compounding Scheme
GSTR-4A: INWARD SUPPLIES OF COMPOUNDING TAXPAYERS

Details for inward supplies made available to the recipient registered under composition scheme on the basis of GST form GSTR-1 furnished by the supplier.

Quarterly Auto-populated

 

Every Registered Person opting for compounding Scheme
GSTR- 5: NON-RESIDENT TAXPAYER RETURN

Non-resident taxpayers would be required to file invoice-wise outward and inward supplies along with taxable value and tax payable on the same

Monthly 20th of the succeeding month Or within 7 days from the last day of validation of GST return EveNon-Residentent Registered Person
GSTR- 6:INPUT SERVICE DISTRIBUTOR (‘ISD’) RETURN

ISD is required to file invoice-wise inward supplies and input distribution details

Monthly 13th of the succeeding month Every Person Registered as ISD
GSTR-6A: DETAILS OF INWARD SUPPLIES TO ISD

Details for inward supplies made to ISD as furnished by the supplier under GSTR-1

 

Monthly 13th of the succeeding month Every Person Registered as ISD
GSTR-7: TDS RETURN

Assessee who are liable to deducted TDS are required to file invoice wise details of TDS deductions

Monthly 10th of the succeeding month Every person liable to deduct TDS
GSTR-7A : TDS CERTIFICATE Monthly 10th of the succeeding month Every person liable to deduct TDS
GSTR-8: STATEMENT OF E-COMMERCE OPERATOR

E-commerce operator is required to detail of supplies made by a seller via e-commerce operator and TCS deposited on the same

Monthly 10th of the succeeding month Every E-commerce operator
GSTR-9: ANNUAL RETURN

The company is required to file details of expenditure and income along with the reconciliation of GST returns with financials.

Annual 31st December of the Succeeding Year Every Registered Person (Other than opting for compounding Scheme)
GSTR-9A: ANNUAL RETURN

Annual return by assess availing composition scheme

Annual 31st December of the Succeeding Year Every Registered Person opting for compounding Scheme
GSTR-9B: ANNUAL RETURN (Audit)

Reconciliation of all inward and outward supplies made during the year for cases where turnover exceeds Rs.2 crore

Annual 31st December of the Succeeding Year Every Registered Person (Other than opting for compounding Scheme)
FIRST RETURN: (GST Form to be prescribed) From the date when he became liable to registration till such registration is granted To be prescribed To be prescribed
INFORMATION RETURN: (Form to be prescribed)

Person notified by the government would be required to file detail/ information as may be prescribed

To be prescribed To be prescribed To be prescribed
GSTR-10: FINAL RETURN

Required at the time of closure of the business.

At the time of cancellation 3 months from the date of cancellation

 

Penalties for Delay in filing/Non-filing of Returns:

 

Delay in the filing of GST return shall attract late filing fee of Rs.100 per day till such delay continues up to a maximum of Rs.5000. In case of delay in filing of annual return maximum penalty shall be .25% of Turnover in that State/UT.

If GST return of previous tax period is not filed, then return to next tax period cannot be filed.

Consult with our Forms under GST and GST Return Experts