Posted on by Nikita Bhatia

GST Returns and Compliances

There are various GST compliances that are required to be followed under the new GST law. Following is the list of returns to be filed in detail:

Type of ReturnDescriptionResponsibility of Filing on whom?Due Date
GSTR-1Details of outward supplies of taxable goods and/or services effectedRegistered Taxable Supplier10th of the next month
GSTR-2Details of inward supplies of taxable goods and/or services effected claiming input tax credit.Registered Taxable Recipient15th of the next month
GSTR-3Monthly return on the basis of finalization of details of outward supplies and inward supplies along with the payment of amount of tax.Registered Taxable Person20th of the next month
GSTR-4Quarterly return for compounding taxable person.Composition Supplier18th of the month succeeding quarter
GSTR-5Return for Non-Resident foreign taxable personNon-Resident Taxable Person20th of the next month
GSTR-6Return for Input Service DistributorInput Service Distributor13th of the next month
GSTR-7Return for authorities deducting tax at source.Tax Deductor10th of the next month
GSTR-8Details of supplies effected through e-commerce operator and the amount of tax collectedE-commerce Operator/Tax Collector10th of the next month
GSTR-9Annual ReturnRegistered Taxable Person31st December of next financial year
GSTR-10Final ReturnTaxable person whose registration has been surrendered or cancelled.Within three months of the date of cancellation or date of cancellation order, whichever is later.
GSTR-11Details of inward supplies to be furnished by a person having UINPerson having UIN and claiming refund28th of the month following the month for which statement is filed
Private Limited Company Registration - Ventureasy.com
GST Returns and Compliances

All these returns are required to be filed digitally online through a common portal to be provided by GSTN.

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