TYPES OF GST RETURN

GSTR-1

GSTR-1 Return of outward supplies*Due date on 11th of succeeding month.*
In GSTR-1 Details of Invoices, Debit Notes &Credit notes Raised , Revised invoices Issued in related with Outward supplies, Invoices raised for Income on services such as Rental income , commission etc.. which have been notified are to be provided.

GSTR-2(GSTR-2A)

GSTR-2 Return of Inward supplies*Due date on 15th of succeeding month(Suspended).*
The GSTR-1 filed by supplier will be reflected in GSTR-2A, which the counterparty is required to check & Match the details of supply, the receiver is required to Verify, Validate, Modify or even Delete the details furnished by the suppliers.

GSTR-3(GSTR-3B)

GSTR-3(GSTR-3B) Return of Liability disclosure*Due date on 20th of succeeding month.*
IN GSTR-3B, The monthly Output and Input tax Liability are Disclosed and Payment will be made if Output Liability is More (Or) Tax Credit will be taken if Input tax credit is available. simple return with summary of outward and inward supplies

GSTR-4

GSTR-4 Composition Return *Due date on 18th of succeeding Quarter.*
The GSTR- 4 form is a quarterly return form for those taxpayers who have opted GST Composition scheme in the new indirect tax regime. Under the GST composition scheme, taxpayers will be required to file one only return in every three months (quarter) rather than three returns in every month.

GSTR-5

GSTR-5 Non Resident taxable person *Due date on 20th of succeeding month.*
Non-Resident foreign suppliers who do not have a business establishment in India and have come for a short period to make supplies in India. Such a person is required to furnish details of all taxable supplies in GSTR-5

GSTR-6

GSTR-6 is a return filed by Input Service Distributor *Due date on 13th of succeeding month.*
GSTR 6 is a monthly return that has to be filed by an Input Service Distributor. It contains details of ITC received by an Input Service Distributor and distribution of ITC.

GSTR-7

GSTR-7 GSTR 7 is a return filed by the persons who is required to deduct TDS*Due date on 13th of succeeding month.*
GSTR 7 is a return to be filed by the persons who is required to deduct TDS (Tax deducted at source) under GST. GSTR 7 contains the details of TDS deducted, TDS liability payable and paid, TDS refund claimed if any etc.

GSTR-8

GSTR-8 is a return filed by E-Commerce Operator *Due date on 10th of succeeding month.*
GSTR-8 contains the details of supplies effected through e-commerce platform and amount of TCS collected on such supplies.Every e-commerce operator registered under GST is required to file GSTR-8. E-commerce operator has been defined under GST Act as any person who owns or manages a digital or electronic facility or platform for electronic commerce such as Amazon etc. All such e-commerce operators are mandatory required to obtain GST registration as well as registered for TCS

GSTR-9

GSTR-9 is Annual return for normal tax payer *Due date on 31th of next financial year.*
GSTR 9 form is an annual return to be filed once in a year by the registered taxpayers under GST. It consists of details regarding the supplies made and received during the year under different tax heads i.e. CGST, SGST and IGST. It consolidates the information furnished in the monthly or quarterly returns during the year.