GST Return Forms

The Government of India has come up with various GST return forms for taxpayers according to the categories for making an easy transaction. The forms one can check, on the official website of the Central Board of Direct Taxes. For submitting GST returns, the business owner or the person concerned needs to log in through the website https://www.gst.gov.in/help/returns

The below table will help you understand the categories for the forms:

GST Return form filled by Normal Taxpayers

GSTR1

•  Used in future
• Include details of exempted sales
• When using the 1st time, includes gross turnover details of the last FY
• Above data given will auto-populate from next year
• Includes details of outward goods supplied, services provided the previous month

The process to file GST 1 Return form online 

• At the time of filing the GST 1 return form online, the taxpayer needs to fill in certain key details, including, but not limited to
• Total Turnover of last financial year (once filled will get auto-filled in subsequent forms)
• Period for which return is being filed
• Details of taxable outward supplies made to registered entities
• Details of outward sales made to end customers (value exceeding Rs. 2.5 lahks)
• Details of outward sales made to end customers (value not exceeding Rs. 2.5 lahks)
• Credit note and debit note details
• Exempted, nil GST and non-GST supply details
• Export sales details
  

How to Download GSTR 1 Form

Step 1: Visit the official website of gst.gov.in.

Step 2: Click “Downloads”

Step 3: Click “Offline Tools” and then click “Returns Office Tools”

Step 4: Click GSTR 1 Form download

Due Dates for Filing GSTR 1 Form

Taxpayers need to file GSTR 1 return forms before the due date expires.

For taxpayers with turnover above Rs. 1.5 crore

Regular Taxpayers: For months from July 2017 to September 2018, the due date has been extended to 31st October 2018.

Newly Migrated Taxpayers: For months from July 2017 to September 2018, the due date has been extended to 31st December 2018.

For taxpayers with turnover up to Rs. 1.5 crore

Regular Taxpayers: For all quarters from July 2017 to September 2018, the due date has been extended to 31st October 2018.

For the quarter from October 2018 to December 2018, the due date has been extended to 31st January 2019.

For the quarter from January 2019 to March 2019, the due date has been extended to 30th April 2019.

Newly Migrated Taxpayers: For all quarters from July 2017 to September 2018, the due date has been extended to 31st December 2018.

GSTRA 1A

• Includes information about business conducted last month. 
•  To be submitted between the 10th and 17th of the month.
• Auto-populated once GSTR 1 is filed
• Helps update data filed in GSTR 1

The process to File GSTR 1A

• As GSTR 1A is used to update details submitted in the GSTR 1 form, it shares key details with GSTR 1. These are:
• GSTIN and name of Taxpayer (Trade Name/Legal name of registered person)
• Taxable outward supplies to registered individuals/businesses (including reverse tax supplies).
• Details of zero-rated supplies deemed as exports or made to SEZ.
• Details of credit and debit notes issued during the period (with amendments as applicable).
• The GSTR 1A can be filed once these details have been updated.

GSTR 2

• Includes details of the inward supply of goods and services in the last month
• To be filed by 15th of the month
• The portion of the information mentioned in GSTR 2A is auto-populated.
• TDS credit auto-populated by details from GSTR 7
  

The process to file GSTR 2 form:

• The GSTR 2 form includes details of various inputs taxable under the GST regimen. Some key fields to be filled in are:
• Details of inward supplies from GST-registered individuals/businesses (excluding reverse charge supplies)
• Details of inward supplies taxable under reverse charge mechanism
• Details of inward supplies taxable under reverse charge mechanism.
• Updates/amendments to inward supplies details provided during earlier tax periods
• Details of supplies received from taxable persons under composition rules as well as in case of non-GST, nil GST and exempt items.
• Input Service Distributor-provided credit details.
• TCS credit and TDS debit details for the applicable period.
• Consolidated statement of advances adjusted/paid due to receipt of supply and more

How to Download GSTR 2 Form

For downloading the GSTR 2 Form, taxpayers need to follow the below-mentioned steps:

Step 1: Visit the official website of www.gst.gov.in

Step 2: Click “Downloads”

Step 3: Click “Offline Tools” and then click “Returns Office Tools”

Step 4: Click GSTR 2 Form to download

Due Dates of Filing GSTR 2 Form

Currently, the filing of the GSTR 2 form has been suspended.  The due date for GSTR 2 form is 15th of the next month.

GSTR 2A

• Can check and validate the information in the previous form.
• Form available from 11th to 15th of the month
• Contain details the taxpayer has filled in GSTR 1
• Any information can be added, removed, or modified.

The process to file GSTR 2A Form

This form is automatically generated that uses information provided by the registered GST individual/business in the GSTR 1 form. Hence, there is no separate filing procedure for GSTR 2A. It can be downloaded from the registered individual/business’s GSTN portal.

Due Dates of Filing GSTR 2A Form

The due date for GSTR 2 form is 15th of the next month.

GSTR 3

• Include details about outward and inward supplies of goods and services mentioned in GSTR 1 and GSTR 2.
• GSTR 3 is prepared automatically by the 20th of the month.
• The form helps in determining the amount of tax payable by the taxpayer.

Due Dates for filing GSTR 3 Form

The due date for GSTR 3 form is 20th of the next month.

GSTR 9

• Include details of imports and exports.
• To be filled by 31st December of the Financial year.
• Include details of the amount of tax paid by the applicant during the year.
• Compilation of 12 monthly GSTR 3 forms of the taxpayer.

The process to fill GSTR 9 Form

Filing GSTR 9 is a once-a-year exercise that requires the taxpayer to provide some key information including:

• Date of statutory audit and auditors
• Details of expenditure
• Details of income
• Return Reconciliation Statement
• Profit of business as per the profit/loss statement.

Due Dates of filing GSTR 9 Form

The due date for filing GSTR 9 form is 31st December of the next financial year.

GSTR 4

• This is meant for GST Taxpayers who have signed up for the composition scheme.
• To be filled quarterly and its due date is the 18th of the next month.
• Contain details like tax paid and the total value of supplies/sales.

The process to file GSTR 4

• The registered composition vendor is required to provide the following key details:
• Turnover of the taxpayer
• Inward supplies, including details of supplies on which reverse charge tax, is applicable
• Information about amended inwards supplies obtained from earlier tax periods
• Tax details of outward supplies made by the taxpayer
• Details of amended outward supplies information obtained from earlier tax periods
• Consolidated statement of advances paid/adjusted due to receipt supply

Process of downloading the GSTR 4 Form

For downloading GSTR 4 form, taxpayers need to follow the below-mentioned steps:

Step 1: Visit the official website of www.gst.gov.in

Step 2: Click “Downloads”

Step 3: Click “Offline Tools” and then click “Returns Office Tools”

Step 4: Click GSTR 4 Form to download

GSTR 4A

• Like GSTR 2A Form.
• To be filled by 18th of the next month.
• Include details of inward supplies reported by suppliers in GSTR 1.
• It is generated quarterly for composition scheme taxpayers.

The process to file GSTR 4A Form

It is an automatically generated GSTR form that uses information provided by the registered GST individual/business in the GSTR 1, GSTR 5, and GSTR 7 forms. Hence, there is no need to do a separate filing for GSTR 4A. It can be downloaded from the registered individual/business’s GSTN portal.

Due Dates for Filing GSTR 4A Form

The due date for filing the GSTR 4A form is the 18th of the next month of the quarter.

GSTR 9A

• Annual return form for the composition of Taxpayers.
  
• To be filled by 31st December of the upcoming financial year.
  

The process to file GSTR 9A

• Turnover of the composition taxpayer
• Inward supplies, including details of supplies on which reverse charge tax, is applicable
• Details of amended inwards supply information obtained from earlier tax periods
• Tax details of outward supplies made by the taxpayer
• Details of amended outward supplies information obtained from earlier tax periods
• Consolidated statement of advances paid/adjusted due to receipt supply

GST Returns by Foreign Non-Resident Taxpayers

GSTR 5

• It includes details like outward supplies, imports, tax paid, and input tax credits.
• To be filled by 20th of the next month.
• In case of expiry or cancellation of registration, the form must be filed within 7 days of expiry.
  

The process to file GSTR 5 Form

• Imported goods details
• Imported services details
• Details of outward supplies made
• Details of debit and credit notes
• Tax paid details
• Goods closing stock information

GST returns filed by Input Service Distributor

GSTR 6

• Contain details of purchases or inward supplies.
• By organizations working as input service distributors.
• Used by organizations operating as input service distributors.
  

The process to file GSTR Form 6

• Details of supplies obtained from registered taxable individuals
• Debit/Credit note details
• Details of input service distribution
• Input service distributor ledger and more
• GST Return filed by the Tax Deductor

GSTR 7

• Has details of tax deductions for the month.
• To be filled by the 10th of the month.
• Used by registered individuals/businesses to make payments to vendors or suppliers in lieu of receipt of inward supplies.

The process to file GSTR Form 7

The taxpayer needs to provide the following information:

• Applicable returns period
• Details of TDS deducted from vendor/supplier payments for inward supplies
• Liability payable and paid
• Refund claimed

The process to download GSTR 7 Form

Step 1: Visit the official website of https://www.gst.gov.in

Step 2: Click “Downloads”

Step 3: Click “Offline Tools” and then click “Returns Office Tools”

Step 4: Click GSTR 7 Form to download

GST Return filed by E-commerce Portal

GSTR Form 8

In order to file the GSTR 8 form, the e-commerce portal operation needs to provide the following 

Key details apart from GSTIN and business name:

• Month, year, and tax period
• Information regarding supplies provided to a registered taxable person
• Information regarding supplies provided to an un-registered taxable person
• TCS (tax collected at source) for the relevant period
• Total tax liability and tax paid data

Due Dates for Filing GSTR 8 Form

The due date for GSTR 8 form is the 10th of the next month.