We know that GST has been implemented in India w.e.f 01.07.2017.
In GST various types of returns are required to be filed.
These returns are required to be filed on monthly, quarterly, annual as well as on one time basis depending upon the occurrence of some events (like transitional forms, ITC returns etc).
Below table gives a snapshot of various types of returns required to be filed by different types of taxpayer.
| S.N | Type of Taxpayer | Periodicity of Return | ||||
| Monthly | Quarterly | Annual | Final Return | As and when required | ||
| 1 | Regular/ Normal Taxpayer | GSTR-3B, GSTR-1, GSTR-2 (withheld), GSTR-3 (withheld) |
ITC-04 | GSTR-9, GSTR-9C |
GSTR-10 | Tran-1, Tran-2, Tran-3, ITC-01, ITC-02, ITC-03 |
| 2 | Composition Taxpayer | – | GSTR-4 | GSTR-9A | GSTR-10 | ITC-01 |
| 3 | Non- Resident Taxpayer | GSTR-5 | – | – | GSTR-10 | – |
| 4 | Online Information provider | GSTR-5A | – | – | GSTR-10 | – |
| 5 | Input Service Distributor | GSTR-6 | – | – | GSTR-10 | – |
| 6 | Tax Deductor | GSTR-7 | – | – | GSTR-10 | – |
| 7 | E-Commerce Operator (TCS) | GSTR-8 | – | GSTR-9B | – | – |
The type of return has been classified into 3 parts:
1. Regular Returns– These returns are required to be filed on monthly, quarterly or annual basis
2. Transitional (One time) Returns– These returns were required to be filed on one time basis at the time of implementation of GST (in July 2017) to enable claiming of ITC on Inputs.
3. ITC (Input Tax Credit) Returns– These returns are required to be filed under following circumstances:
1. for Job work,
2. transfer of business,
3. changing from Regular to composition taxpayer and vice versa,
4. newly registered person, and
5. cases where taxable goods / services becomes exempt or exempt goods/ services becomes taxable.
The detail of return forms, frequency, applicability for taxpayers, due dates and reference of relevant section and Rules of CGST Act and Rules are tabulated below
1) Regular Returns- These returns are required to be filed on monthly, quarterly or annual basis
| Return Form | Particulars | Frequency | CGST Act and Rules | Due Date | Applicable for |
| GSTR-1 | Details of outward supplies > Rs 1.5 Crore | Monthly | Sec 37, Rule 59 | 11th* of the next month with effect from October 2018 *Previously, the due date was 10th |
Normal/ Regular Taxpayers |
| Details of outward supplies <= Rs 1.5 Crore | Quarterly (However he can opt to file on monthly basis at beginning of the year) | Sec 37, Rule 59 | Last date of month subsequent to the quarter | ||
| GSTR-2 | Details of inward supplies | Monthly | Sec 38, Rule 60 | 15th of the next month (Deferred till further advice) | Normal/ Regular Taxpayers |
| GSTR-3 | Monthly return | Monthly | Sec 39(1), Rule 61 | 20th of the next month (Deferred till further advice) | Normal/ Regular Taxpayers |
| GSTR-3B | Monthly summary return | Monthly | Sec 39(1), Rule 61 | 20th of the next month (to be continued till GSTR-3 becomes applicable) | Normal/ Regular Taxpayers |
| GSTR-4 | Return under the composition levy | Quarterly | Sec 39(2), Rule 62 | 18th of the month succeeding quarter | Composition taxpayer |
| GSTR-5 | Return by non-resident tax payers [foreigners] | Monthly | Sec 39(5), Rule 63 | 20th of the next month or within 7 days after expiry of registration, whichever is earlier | Non-Resident taxpayer |
| GSTR-5A | Return by persons providing online information and database access or retrieval services | Monthly | Sec 39(5), Rule 64 | 20th of the next month | Online information and database access or retrieval services |
| GSTR-6 | Return by input service distributors | Monthly | Sec 39(4), Rule 65 | 13th of the next month | Input service distributors |
| GSTR-7 | Return for TDS | Monthly | Sec 39(3), Rule 66 | 10th of the next month | Tax Deductor |
| GSTR-8 | Return for TCS | Monthly | Sec 52, Rule 67 | 10th of the next month (effective from 01.10.2018) | E-Commerce Operator |
| GSTR-9 | Annual return | Annually | Sec 44, Rule 80 | 31st December of the next Financial Year (FY 17-18 extended till 30.06.19) | Normal/ Regular Taxpayers |
| GSTR-9A | Annual Return by composition taxpayer | Annually | Sec 10, Rule 80 | 31st December of the next Financial Year (FY 17-18 extended till 30.06.19) | Composition taxpayer |
| GSTR-9B | Annual Return by E-Commerce Operator | Annually | Sec 52, Rule 80 | 31st December of the next Financial Year (Not applicable for FY 17-18 since sec 52 became applicable wef 01.10.18) | E-Commerce Operator |
| GSTR-9C | Annual return along with the copy of Audited Annual accounts and a reconciliation statement | Annually | Sec 35(5), Rule 80 | 31st December of the next Financial Year (FY 17-18 extended till 30.06.19) | Normal/ Regular Taxpayers having turnover > Rs 2 Crore |
| GSTR-10 | Final Return | Once, when GST Registration is cancelled or surrendered | Sec 45, Rule 81 | Within 3 months of the date of cancellation or date of cancellation order, whichever is later. | Registered person whose registration has been cancelled |
| GSTR-11 | Details of inward supplies to be furnished by a person having UIN and claiming a refund | Monthly | Rule 82 | 28th of the month following the month for which statement is filed | Person having UIN |
2) Transitional (One time) Returns- These returns were required to be filed on one time basis at the time of implementation of GST (in July 2017) to enable claiming of ITC (Input tax Credit) on Inputs.
| Return Form | Particulars | Frequency | CGST Act and Rules | Due Date | Applicable for |
| TRAN 1 | Declaration of ITC availed on opening input, input services and Capital Goods in respect of which duty paying document is available | One Time Return | Sec 140, Rule 117 | 27.12.2017. However for technical glitch cases till 31.03.2019 | Normal/ Regular Taxpayers |
| TRAN 2 | Declaration of ITC availed on opening input in respect of which duty paying document is not available | One Time basis (for 6 consecutive months) | Sec 140, Rule 117 | 30.06.2018. However for technical glitch cases till 30.04.2019 | Normal/ Regular Taxpayers |
| TRAN 3 | Declaration of CTD (Credit Transfer Document) issued by manufacturer and dealer availing such CTD | One Time Return | NA | 60 days from 01.07.2017 | By manufacturer who issues CTD and dealer availing credit based on such CTD |
3) ITC (Input Tax Credit) Returns- These returns are required to be filed under following circumstances:
1. for Job work,
2. transfer of business,
3. changing from Regular to composition taxpayer and vice versa,
4. newly registered person, and
5. cases where taxable goods / services becomes exempt or exempt goods/ services becomes taxable.
| Return Form | Particulars | Frequency | CGST Act and Rules | Due Date | Applicable for |
| ITC 01 | Declaration for claim of input tax credit under sub-section (1) of section 18 | As and when Required | Sec 18, Rule 40 | 30 days from date of becoming eligible for ITC | 1) Newly registered person, or 2) person converting from Composition to Regular Taxpayer, or 3) where exempt supply becomes taxable |
| ITC 02 | Declaration for transfer of ITC in case of sale, merger, demerger, amalgamation, lease or transfer of a business under sub-section (3) of section 18 | As and when Required | Sec 18, Rule 41 | As and when Required | Transferor of Business |
| ITC 03 | Declaration for intimation of ITC reversal/payment of tax on inputs held in stock, inputs contained in semi-finished and finished goods held in stock and capital goods under sub-section (4) of section 18 | As and when Required | Sec 18, Rule 44 | As and when Required | 1) Person opting for composition from Regular scheme, or 2) person whose output goods / services from taxable becomes exempt. |
| ITC 04 | Return of Job work details | Quarterly | Rule 45 | 25th of the month succeeding quarter | Registered manufacturers, showing the details of inputs or capital goods dispatched or received from a job worker |
Hope the users will find the above article informative and useful.
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