Different categories of persons are required to file different types of returns under the Goods and Service Tax and the same is being highlighted in the present article.

A. GST RETURNS FOR NORMAL TAXABLE PERSON

a. NORMAL GST RETURN –

A registered person having an aggregate turnover exceeding INR 1.50 Crore –

1. Form GSTR-1 – Statement of outward supplies of Goods or Services – Monthly return to be filed within a period of 10 days of succeeding month.

2. Form GSTR-3B – Monthly return to be filed within a period of 20 days of the succeeding month.

A registered person having an aggregate turnover of less than INR 1.50 Crore –

1. Form GSTR-1 – Statement of outward supplies of Goods or Services – Quarterly return to be filed within last day of the succeeding month.

2. Form GSTR-3B – Monthly return to be filed within a period of 20 days of the succeeding month.

It is very important to note here that the registered person having an aggregate turnover of less than INR 1.50 Crore has the benefit only in case of Form GSTR-1 i.e. they are allowed to file GSTR-1 return on the quarterly basis, however, GSTR-3B needs to be filed on a monthly basis only.

b. ANNUAL RETURN APPLICABLE TO NORMAL TAXPAYER –

1. Form GSTR-9 – ANNUAL RETURN –

All the registered person is required to file an annual return in Form GSTR-9 within 31st December following the end of a financial year. Following categories of persons are not required to file an annual return in Form GSTR-9 –

  • Non-resident taxable person;
  • Input service distributors;
  • Casual taxable person;
  • A person required to deduct tax under section 51 of the GST Act.

It is important to point out here that the due date for filing the first annual return in Form GSTR-9 for the financial year 2017-2018 has been extended up to 30th June, 2019.

2. Form GSTR 9C – RECONCILIATION STATEMENT –

The registered person whose annual turnover exceeds INR 2 crores during the financial year is required to file audited annual accounts along with the reconciliation statement in Form GSTR 9C.

B. GST RETURNS FOR COMPOSITION SCHEME DEALER

The person who has opted for composition scheme is required to file 4 quarterly return in Form GSTR-4 and 1 annual return in Form GSTR-9A.

1. Form GSTR-4 – Quarterly return to be filed by the taxable person who has opted for composition scheme within a period of 18 days of the month succeeding the quarter.

2. Form GSTR-9A – An annual return to be filed by the taxable person who has opted for composition scheme within 31st December following the end of a financial year.

It is important to point out here that the due date for filing the first annual return in Form GSTR-9A for the financial year 2017-2018 has been extended up to 30th June, 2019.

C. GST RETURNS FOR INPUT SERVICE DISTRIBUTOR

Form GSTR-6 – Monthly return to be filed by input service distributor within a period of 13 days of the succeeding month.

D. GST RETURNS FOR NON-RESIDENT PERSON

1. Form GSTR-5 – Monthly return to be filed by a non-resident taxable person within a period of 20 days of the succeeding month.

2. Form GSTR-5A – Monthly return to be filed by a non-resident online information and database access or retrieval (OIDAR) within a period of 20 days of the succeeding month.

E. GST RETURNS FOR E-COMMERCE OPERATOR

The e-commerce operator is required to file 12 monthly return in Form GSTR-8 and 1 annual return in Form GSTR-9B –

1. Form GSTR-8 – Monthly return to be filed by the e-commerce operator within a period of 10 days of the succeeding month.

It must be noted that due dates for filing return in Form GSTR-8 for the months of October, November and December, 2018 has been extended to 31st January, 2019.

2. Form GSTR-9B – An annual return to be filed by the e-commerce operator within 31st December following the end of a financial year.

F. GST RETURN FOR TAX DEDUCTION AT SOURCE

Form GSTR-7 – Monthly return to be filed by person deducting tax at source within a period of 10 days of the succeeding month.

G. GST RETURN TO BE FILED BY JOB-WORKER 

Form GST ITC-04 – Quarterly return to be filed by the principal manufacturer within a period of 25 days from the end of the respective quarter.

It must be noted that the due date for filing Form GST ITC-04 for the period July, 2017 to December, 2018 has been extended till 31st March, 2019.

H. FINAL GST RETURN

Form GSTR-10 – The registered person who surrendered GST registration is required to file Final return in form GSTR-10 within a period of 3 months of cancellation of registration.

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