Types And Periodicity Of GST Return For Different Categories Of Taxpayers

Common periodicity of returns for a class of taxpayers has been prescribed. There will be different frequency for filing of returns for different classes of taxpayers, after payment of due taxes, by the stipulated time as prescribed under law. In case these returns are filed after stipulated date and time limits, interest on tax amount payable and late fee as prescribed under law will be charged. The return can be filed without payment of self-assessed tax but such return is treated as an invalid return and shall not be taken into consideration for matching of invoices, admissibility of ITC and for inter-governmental fund settlement among States and the Centre. The periodicity of return for different categories of taxpayers is given below:

SL No.

Return

For

To be filed by

1

GSTR 1

Outward supplies made by taxpayer (other than an Input Service Distributor, a non-resident taxable person and a person paying tax under the provisions of section 10 or section 51 or section 52)

10th of the next month

2

GSTR 2

Inward supplies received by a taxpayer (other than an Input Service Distributor, a non-resident taxable person and a person paying tax under the provisions of section 10 or section 51 or section 52)

5 of the next month

SL No.

Return

For

To be filed by

3

GSTR 3

Monthly return (other than an Input Service Distributor, a non-resident taxable person and a person paying tax under the provisions of section 10 or section 51 or section 52)

20th of the next month

4

GSTR 4

Quarterly return for the Taxpayer under composition scheme

18th of the month next to quarter

5

GSTR 5

Periodic return by Non-Resident Foreign Taxpayer

Seven days from last day of registration or 20th of subsequent month after the completed month

6

GSTR 6

Return for Input Service Distributor (ISD)

13th of the next month

7

GSTR 7

Return for Tax Deducted at Source

10th of the next month

8

GSTR 8

Returns filed by e-Commerce

10th of the next month

9

GSTR 9

Annual Return

By 3Pt December of next FY

10

GSTR10

Final Return

By 20th of the succeeding month

Graphical Presentation of type 4 periodicity is given below:

Other important points relating to periodicity of Return Filing are as under :—

(i)         Normal/Regular taxpayers (including casual taxpayers) would have to file details of outward supplies (GSTR- 1), details of inward supplies (GSTR-2) and monthly Return (GSTR-3) for each registration State- wise.

(ii)        Normal/Regular taxpayers with multiple registrations (for business verticals or different business premises) within a State shall have to file GSTR-1, GSTR-2 and GSTR-3 for each of the registrations separately.

(iii)      Taxpayers under Composition levy shall file a quarterly return in GSTR-4. But ITC will not be available to such taxpayer.

(iv)       Taxpayers otherwise eligible for the composition levy can opt out of composition and file monthly returns and thereby make their supplies eligible for ITC in hands of the purchasers. In such cases, they will have to file GSTR 1 to 3 irrespective of their turnovers.

(v)        Casual taxpayers will have to file GSTR-l, GSTR-2 and GSTR-3 returns for the period for which they have obtained registration. The registration of Casual taxpayers will be done in the same manner as that of Normal/Regular taxpayers but with payment of advance tax.

(vi)       Non-Resident Taxpayers (foreigners) would be required to file GSTR-5 return for the period for which they have obtained registration within a period of seven days after the date of expiry of registration. In case registration period is for more than one month, monthly return(s) would be filed and thereafter return for remaining period would be filed within a period of seven days as stated earlier.

(vii)      Annual return (GSTR-9) will be filed by all normal/regular and composition taxpayers. It will be based on their financial records.

(viii)     Cut-off date for filing of details of outward supplies (GSTR- 1), inward supplies (GSTR-2) and monthly return (GSTR-3) would be 10th, 15th and 20th day respectively of the succeeding month for all monthly returns. However, the facility of filing GSTR 1 will not be available during the creation and filing of GSTR 2A and 2 i.e. from 11th. to 15th. of the succeeding month. But changes made in GSTR-2 which shall be auto-populated under GSTR-1A of supplier can be accepted or rejected by the supplier upto 17th. of next month.

(ix)       Cut-off date for fifing of Quarterly return (GSTR-4) by the taxpayers under composition levy is 1 8th day of the first month of the succeeding quarter.

(x)      Cut-off date for filing of Input Service distributor return (GSTR-6) is 13th day of the succeeding month.

(xi)       Cut-off date for filing of TDS (Tax Deducted at Source) return (GSTR7) by Tax Deductor is 10th day of the succeeding month.

(xii)    For Annual return, the cut-off date would be on or before 3Pt December following the end of the financial year for which it is filed.

(xiii)   Modification, addition etc. in the previous returns may be done only up to the fifing of Septembers’ Return of the next year or the Annual Return whichever is earlier.

(xiv)   The filing of return facility shall only be available through online mode. However, the facility of offline generation and preparation of returns has been provided. The returns prepared in offline mode would have to be uploaded before due date.

Related Topics ....
Who Needs To File GST Return ?
Types And Periodicity Of GST Return For Different Categories Of Taxpayers
Outward Supply Statement (GSTR 1/GSTR 1A) [Section 37 of CGST Act]
Inward Supply Statement (GSTR-2A/GSTR-2) [Section 38 of CGST/ UTGST]
Furnishing of Return (GSTR-3) [Section 39 of CGST Act]
Information in the Monthly GSTR-3 Return Form
Quarterly GST Return For Taxpayers Under Composition Scheme-GSTR 4
Non-Resident Foreign Taxpayers (GSTR-5) under GST Act. 2017
Input Service Distributor (ISD) Return (GSTR 6) under GST Act. 2017
Tax Deduction at Source (TDS) - GSTR-7 under Section 51 of CGST Act
Tax Collection at Source (TCS) GSTR-8 under Section 52 of CGST Act
Mismatch, Reversal And Re-Claim Of ITC And Reduction In Claim Of Output Tax Liability [ Secs. 42 And 43 Of CGST/UTGST]
Discrepancy In The Claim Of Input Tax Credit in Form GST MIS-1 and GST MIS-2
Discrepancy In The Claim Of Reduction In Output Tax Liability in Form GST MIS-3
General Note On Contents Of GSTR-1 , GSTR-2 and GSTR-3
Annual Return in FORM GSTR-9 And Audit Report in FORM GSTR-9B [Section 44 Of CGST/UTGST]
Levy Of Late Fee under GST [Section 46 OF CGST/UTGST]
INVALID RETURN in case GSTR-3 is Filed without Payment under GST Portal
IT Enablement For Filing Of GST Returns
Payment Of Taxes And Submission Of GST Return
ACKNOWLEDGEMENT of e-Return under GST
Eligibility Conditions, Duties And The Obligations Of Goods Services Tax (GST) Practitioners
Rectification Of GST Return
Processing Of GST Returns By the GST Portal
 
 
 
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