Goods and Service Tax has brought along with it lots of return filing compliance. Different assessee is required to file different types of return in different specified forms. Further, due to the new introduction and various technical issues involved in the return filing process, due date of GST returns are changed / extended every now and then.
Current article would help to figure out the different types of forms for return filing under GST, the purpose of return, the person who is liable to file the specific return and its due dates. Further current article also provided a list of due dates extended, affecting different GST returns.
| RETURN FORM | PURPOSE OF RETURN | PERSON WHO IS LIABLE TO FILE THE RETURN | DUE DATE |
| GSTR – 1 (Monthly) | Details of outward supplies of taxable goods and / or services during the month | Every registered person having an aggregate turnover exceeding INR 1.50 Crore | 10th of next month |
| GSTR – 1 (Quarterly)
|
Details of outward supplies of taxable goods and / or services during the quarter | Every registered person having an aggregate turnover less than INR 1.50 Crore | Last day of succeeding month |
| GSTR – 2 | Details of inward supplies of taxable goods and / or services during the month | Every registered person | 15th of next month |
| GSTR – 3 | Monthly return on the basis of finalization of details of outward supplies and inward supplies along with the payment of an amount of tax | Every registered person | 20th of next month |
| GSTR – 3B | Monthly return to be filed by every registered person till March, 2019 | Every registered person | 20th of next month |
| GSTR – 4 | Quarterly return to be filed by composition taxpayer | Person paying tax under composition levy | 18th of the month succeeding quarter |
| GSTR – 5 | Monthly return to be filed by a Non-resident foreign taxable person | Non-resident Foreign taxable person | 20th of the next month |
| GSTR – 5A | Monthly return to be filed by Non-resident online information and database access or retrieval (OIDAR) | Non-resident OIDAR | 20th of the next month |
| GSTR – 6 | Monthly return to be filed by Input Service Distributor | Input service distributor | 13th of the next month |
| GSTR – 7 | Monthly return to be filed by person deducting tax at source | Person deducting tax at source | 10th of the next month |
| GSTR – 8 | Monthly return for details of supplies made through e-commerce operator and tax collected at source | E-commerce operator | 10th of the next month |
| GSTR – 9 | GST Annual return | Every registered person | 31st December following the end of a financial year |
| GSTR – 9A | GST Annual return | Person paying tax under composition levy | 31st December following the end of a financial year |
| GSTR – 9B | GST Annual return | E-commerce operator | 31st December following the end of a financial year |
| GSTR – 10 | GST Final return | Person who surrendered GST registration | Within 3 months of cancellation of registration |
| GSTR – 11 | Monthly return, providing details of inward supplies, to be filed by a person having a Unique Identification number (UIN). | Person having UIN and claims refund | 28th of the next month |
Above table provides the due dates as provided under the Goods and Service Tax law, however, due to the new implementation of Goods and Service Tax and various problems associated with the online filing of GST returns, Government comes up with the various extension of the due dates. Below mentioned table highlights current changes affecting various GST returns.
| RETURN FORM | PERIOD | AMENDED DUE DATE | REFERENCE NOTIFICATION NO. |
| GSTR – 1 (MONTHLY) | August, 2018 | 11th September, 2018 | 32/2018 – Central Tax dated 10th August, 2018 |
| GSTR – 1 (MONTHLY) | September, 2018 | 11th October, 2018 | 32/2018 – Central Tax dated 10th August, 2018 |
| GSTR – 1 (MONTHLY) | October, 2018 | 11th November, 2018 | 32/2018 – Central Tax dated 10th August, 2018 |
| GSTR – 1 (MONTHLY) | November, 2018 | 11th December, 2018 | 32/2018 – Central Tax dated 10th August, 2018 |
| GSTR – 1 (MONTHLY) | December, 2018 | 11th January, 2019 | 32/2018 – Central Tax dated 10th August, 2018 |
| GSTR – 1 (MONTHLY) | January, 2019 | 11th February, 2019 | 32/2018 – Central Tax dated 10th August, 2018 |
| GSTR – 1 (MONTHLY) | February, 2019 | 11th March, 2019 | 32/2018 – Central Tax dated 10th August, 2018 |
| GSTR – 1 (MONTHLY) | March, 2019 | 11th April, 2019 | 32/2018 – Central Tax dated 10th August, 2018 |
| GSTR – 1 (QUARTERLY) | July – September, 2018 | 31st October, 2018 | 33/2018 – Central Tax dated 10th August, 2018 |
| GSTR – 1 (QUARTERLY) | October – December, 2018 | 31st January, 2019 | 33/2018 – Central Tax dated 10th August, 2018 |
| GSTR – 1 (QUARTERLY) | January – March, 2019 | 30th April, 2019 | 33/2018 – Central Tax dated 10th August, 2018 |
| GSTR – 6 | August, 2018 | 30th September, 2018 | 30/2018 – Central Tax dated 30th July, 2018 |
Extension For Specified Categories Of Persons –
Specific extension has been provided to following categories of persons –
- Registered persons in the State of Kerala;
- Registered persons whose principal place of business is in Kodagu district in the State of Karnataka; and
- Registered persons whose principal place of business is in Mahe in the Union territory of Puducherry.
Following table highlights the extended due dates affecting above mentioned specified taxable persons –
| RETURN FORM | PERIOD | AMENDED DUE DATE | REFERENCE NOTIFICATION NO. |
| GSTR – 1 (Monthly) | July, 2018 | 5th October, 2018 | 37/2018 – Central Tax dated 24th August, 2018 |
| GSTR – 1 (Monthly) | August, 2018 | 10th October, 2018 | 37/2018 – Central Tax dated 24th August, 2018 |
| GSTR – 1 (Quarterly) | July, 2018 to September, 2018 | 15th November, 2018 | 38/2018 – Central Tax dated 24th August, 2018 |
| GSTR – 3B | July, 2018 | 5th October, 2018 | 36/2018 – Central Tax dated 24th August, 2018 |
| GSTR – 3B | August, 2018 | 10th October, 2018 | 36/2018 – Central Tax dated 24th August, 2018 |
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I have opted for Quarterly GSTR-1 filing. My CA has filed GST 3B for April, May, June and July 2018. He also filed GSTR-1 for April-June 2018 quarter but forgot to mention invoices of April & May. As a result it is not available to agency for which I am providing service for input credit. How to correct my GSTR-1 for Apr-June 2018 quarter and place invoices for April & June month. I have already deposited the GST money well in time.
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