{"id":2418,"date":"2017-06-15T06:46:52","date_gmt":"2017-06-15T06:46:52","guid":{"rendered":"https:\/\/www.exactlly.com\/blog\/?p=2418"},"modified":"2025-03-31T10:00:14","modified_gmt":"2025-03-31T10:00:14","slug":"types-gst-returns","status":"publish","type":"post","link":"https:\/\/www.exactlly.com\/blog\/types-gst-returns\/","title":{"rendered":"Quick Guide To GST Returns"},"content":{"rendered":"

The GST has aimed to unify tax payments across the nation, therefore the key idea is to converge all the taxes \u2013 both state and central, and bring it under the ambit of the GST portal. Under the erstwhile regime, each manufacturer was required to file returns under different states in case his business has several locations. The process of dealing with filing returns, annexures, registers for Excise, VAT and Service Tax alike are cumbersome and time consuming. Additionally, this needs to be done monthly, quarterly, biannually and annually.However, under the new regime, this entire process of GST Returns has become simplified.<\/p>\n

Irrespective of being a trader, manufacturer, reseller or a service provider, one need only file GST returns. We have put together a brief of the 19 primary form filings required under the GST regime. These filings need to be done online as e-filings by way of the GST portal. They are as follows \u2013<\/p>\n

Regular Dealer<\/strong><\/h2>\n\n\n\n\n\n\n\n\n\n\n\n
Form<\/strong><\/td>\nWhen to be filed<\/strong><\/td>\nDetails<\/strong><\/td>\n<\/tr>\n
Form GSTR-1<\/td>\nOn the 10th<\/sup> of every subsequent month<\/td>\nOutward supply of taxable goods and services<\/td>\n<\/tr>\n
Form GSTR-2A<\/td>\nOn the 11th<\/sup> of every subsequent month<\/td>\nInward supply of taxable goods and services \u2013 auto populated \u2013 as made available to a recipient by the supplier by way of Form GSTR-1<\/td>\n<\/tr>\n
Form GSTR-2<\/td>\nOn the 15th<\/sup> of every subsequent month<\/td>\nInward supply of taxable goods and services for the purpose of claiming input tax credit. Any additions to be made to Form GSTR-2A need to be provided in this form.<\/td>\n<\/tr>\n
Form GSTR-1A<\/td>\nOn the 20th<\/sup> of every subsequent month<\/td>\nOutward supply of taxable goods or services with regard to any additions, modifications, corrections or deletions by way of Form GSTR-2 to be made available to supplier<\/td>\n<\/tr>\n
Form GSTR-3<\/td>\nOn the 20th<\/sup> of every subsequent month<\/td>\nMonthly returns basis the finalized details pertaining to outward and inward supplies as well as the payment of tax liability<\/td>\n<\/tr>\n
Form GST ITC-1<\/td>\n\u2014<\/td>\nForm for communicating any acceptance, discrepancy or duplication of claim based on input tax credit<\/td>\n<\/tr>\n
Form GSTR-3A<\/td>\n\u2014<\/td>\nForm for providing notice to a registered taxable person when he fails to furnish his return as per section 27 and section 31<\/td>\n<\/tr>\n
Form GSTR-9<\/td>\nOn 31st<\/sup> December of every financial year<\/td>\nForm for filing of Annual Return including furnishing details of input tax credit availed, payment of GST (including local, interstate and import\/exports)<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\"ERP-Software-GST-Enabled\"<\/a><\/h2>\n

Composite Dealer<\/strong><\/h2>\n\n\n\n\n\n\n
Form<\/strong><\/td>\nWhen to be filed<\/strong><\/td>\nDetails<\/strong><\/td>\n<\/tr>\n
Form GSTR-4A<\/td>\nQuarterly<\/td>\nInward supply related details that have been made available to the recipient registered under the composition scheme, as per Form GSTR-1<\/td>\n<\/tr>\n
Form GSTR-4<\/td>\nQuarterly on the 18th<\/sup>\u00a0of the subsequent month<\/td>\nForm for furnishing details pertaining to outward supply of taxable goods and services including all auto populated details as given in Form GSTR-4A<\/td>\n<\/tr>\n
Form GSTR-9A<\/td>\nOn 31st<\/sup> December of the next financial year<\/td>\nForm for furnishing consolidated details of all quarterly returns and tax payment details.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Non-Resident Foreign Taxpayer<\/strong><\/h2>\n\n\n\n\n
Form<\/strong><\/td>\nWhen to be filed<\/strong><\/td>\nDetails<\/strong><\/td>\n<\/tr>\n
Form GSTR-5<\/td>\nOn the 20th<\/sup> of every subsequent month and within 7 days of expiry of the registration<\/td>\nForm for furnishing details pertaining to imports, outward supplies, input tax credit availed, tax paid, and closing stock<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Input Service Distributor<\/strong><\/h2>\n\n\n\n\n\n
Form<\/strong><\/td>\nWhen to be filed<\/strong><\/td>\nDetails<\/strong><\/td>\n<\/tr>\n
Form GSTR-6A<\/td>\nOn the 11th<\/sup> of every subsequent month<\/td>\nInward supply of taxable goods and services as made available to the Input service distributor recipient as per Form GSTR-1 as furnished by the supplier<\/td>\n<\/tr>\n
Form GSTR-6<\/td>\nOn the 13th<\/sup> of every subsequent month<\/td>\nForm for furnishing details pertaining to input credit distributed<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Tax Deductor<\/strong><\/h2>\n\n\n\n\n\n
Form<\/strong><\/td>\nWhen to be filed<\/strong><\/td>\nDetails<\/strong><\/td>\n<\/tr>\n
Form GSTR-7<\/td>\nOn the 10th<\/sup> of every subsequent month<\/td>\nForm for furnishing details pertaining to tax deducted at source (TDS)<\/td>\n<\/tr>\n
Form GSTR-7A<\/td>\nMonthly basis<\/td>\nForm for providing the TDS Certificate \u2013 containing details of the value on which TDS is deducted and for the purpose of depositing TDS so deducted to the appropriate government authority<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Services in <\/strong>E-Commerce<\/strong><\/h2>\n\n\n\n\n
Form<\/strong><\/td>\nWhen to be filed<\/strong><\/td>\nDetails<\/strong><\/td>\n<\/tr>\n
Form GSTR-8<\/td>\nOn the 10th<\/sup> of every subsequent month<\/td>\nForm containing details pertaining to taxable supplies that are effected through e-commerce providers and operators, including the tax collected on supplies<\/a><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\"ERP-Software-Solution\"<\/a><\/h2>\n

When the Aggregate Turnover exceeds INR 1 crore<\/strong><\/h2>\n\n\n\n\n
Form<\/strong><\/td>\nWhen to be filed<\/strong><\/td>\nDetails<\/strong><\/td>\n<\/tr>\n
Form GSTR-9B<\/td>\nOn 31st<\/sup> December of the next financial year<\/td>\nForm containing Reconciliation Statement, including audited annual accounts and a duly certified reconciliation statement<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Final Returns for a taxable person having a surrendered or cancelled registration<\/strong><\/h2>\n\n\n\n\n
Form<\/strong><\/td>\nWhen to be filed<\/strong><\/td>\nDetails<\/strong><\/td>\n<\/tr>\n
Form GSTR-10<\/td>\nMonthly basis to be filed within 3 months of such surrender or cancellation<\/td>\nForm containing details of inputs and capital goods held, tax paid and due.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Government bodies and United Nations bodies\u00a0\u00a0\u00a0\u00a0 <\/strong><\/h2>\n\n\n\n\n
Form<\/strong><\/td>\nWhen to be filed<\/strong><\/td>\nDetails<\/strong><\/td>\n<\/tr>\n
Form GSTR-11<\/td>\nOn the 28th<\/sup> of every subsequent month<\/td>\nDetails pertaining to the inward supply of taxable goods and services required to be furnished by a person having a unique identification number<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"

The GST has aimed to unify tax payments across the nation, therefore the key idea is to converge all the taxes \u2013 both state and central, and bring it under the ambit of the GST portal. Under the erstwhile regime, each manufacturer was required to file returns under different states in case his business has…<\/p>\n","protected":false},"author":6,"featured_media":2463,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_kadence_starter_templates_imported_post":false,"_kad_post_transparent":"","_kad_post_title":"","_kad_post_layout":"","_kad_post_sidebar_id":"","_kad_post_content_style":"","_kad_post_vertical_padding":"","_kad_post_feature":"","_kad_post_feature_position":"","_kad_post_header":false,"_kad_post_footer":false,"_kad_post_classname":"","footnotes":""},"categories":[2395],"tags":[],"class_list":["post-2418","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gst"],"yoast_head":"\nQuick Guide To GST Returns<\/title>\n<meta name=\"description\" content=\"With GST in place, it does not matter whether you are a trader, manufacturer, reseller or a service provider, you only need to file GST returns.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.exactlly.com\/blog\/types-gst-returns\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Quick Guide To GST Returns\" \/>\n<meta property=\"og:description\" content=\"With GST in place, it does not matter whether you are a trader, manufacturer, reseller or a service provider, you only need to file GST returns.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.exactlly.com\/blog\/types-gst-returns\/\" \/>\n<meta property=\"og:site_name\" content=\"La Exactlly Software Pvt. 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