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 –

  1. Registered persons in the State of Kerala;
  2. Registered persons whose principal place of business is in Kodagu district in the State of Karnataka; and
  3. 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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5 responses to “GST Returns – Various Forms, Due Dates and Extension Thereof”

  1. ARBIND KUSHWAHA says:

    VERY GOOD

    THANKS & RGARDS

  2. H.V.KUSHWAHA says:

    VERY GOOD DETAILS GIVEN ON GSTR

    THANKS & REGARDS

  3. TRI VIKRAM says:

    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.

  4. G M DEVENDRAN says:

    gst portal given gst 2 a excel sheet down load how to down load the GSR 2 A EXCEL SHEET AND ALSO SOME OF BUSINESS REGD DEALERS SO FOR NOT UP LOADED GST R 1 THEN SOME OF NOT UNDERSTAND MISMATCHED INVOICES THE SAID OFFICERS GIVEN NOTICE DEF.IN IN PUTTAX TO OUT PUT TAX BUT ALREADY IN PUT DEALERS RECIVED THEN HOW UP LOADED INVOICES PLEASE ADVICE TO PROCEED THE SAID ABOVE CONTENTS

  5. K.S.SHAH says:

    VERY GOOD DETAILS GIVE ON GSTR
    THANKS & REGARDS

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