GST Return Forms-List & Uses (Updated)

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GST return forms as per the GST returns format is available online for the filing of GST returns.

As we know a taxpayer will have to show their direct and indirect income in a given form or format which is known as income tax return and GST returns as well as. So we need to know which form of return to be filed for different types of taxpayers for their different types of work.

That’s why we will know all types of GST returns and the list of forms available for the GST Returns in this post.

How many types of GST Return forms?

There is a different type of GST Return forms available for different types of taxpayer as follow-

GSTR-1 Return Form

This is a GST return format available for the taxpayer for the detail of outward supplies of goods and services.

In this format, you need to show the detail of all monthly outward supply with the return of outward supply through the generated invoices because this is a monthly return and you will have to file the GSTR-1 return form of the month in the succeeding month on or before 10th date.

This is also necessary to file for getting an input tax credit.

Form GSTR-2A & 2B

The details of auto-drafted supplies.

This is a GST return format available for the taxpayer for the detail of inward supplies of goods and services.

In this format, you need to show the details of all monthly inward supply with the return of inward supply through the entry of received invoices because this is a monthly return and you will have to file the GSTR-2A return form of the month in the succeeding month on or before 15th date.

This is also necessary to file for getting an input tax credit.

FORM GSTR-3B

This is the monthly return for the taxpayers.

GSTR-3b is a provisional return need to file monthly with the data of outward supply or inward supply both.

And on the bases of GSTR-3b GST tax liability will arise and will have to pay before filing the return.

FORM GSTR-4

This is the quarterly return for the registered taxpayer who opted composition scheme.

In this case, the composition taxpayer will pay tax at the prescribed rate and he can not take input on inward supply.

FORM GSTR-4A

In this form, an auto-drafted detail is available for the registered taxpayer who has opted composition scheme.

FORM GSTR-5

This is available for the registered non-resident taxable person.

A non-resident taxable person will file this return online.

FORM GSTR-5A

Details of supplies of Online Information and Database Access or Retrieval Services (OIDAR) by a person located outside India are made to non-taxable persons in India.

FORM GSTR-6

This is a return format available for the taxpayer who is an input service distributor.

FORM GSTR-6A

This return is available for the taxpayer (ISD).

It is a detail of supplies auto-drafted form (auto-drafted from GSTR-1)

FORM GSTR-7

It is available for the taxpayer who is a tax deductor.

Return for the tax deducted at source (TDS)

FORM GSTR-7A

The form GSTR-7A is a system-generated TDS certificate.

It is generated once when the deductor furnishes the return in GSTR-7.

FORM GSTR-8

GSTR-8 is a return available for the e-commerce operators who can deduct TCS (tax collection at source).

This return is useful for the taxpayer who is collecting the TCS.

FORM GSTR-9 (GST return forms)

GSTR-9 is an annual return available for the taxpayer.

It needs to file yearly with the help of consolidated information previously furnished in the monthly or quarterly returns.

FORM GSTR-9A (GST return forms)

GSTR-9A is an annual return available for the taxpayer who has opted composition scheme under the GST Act.

FORM GSTR-9C (GST return forms)

This is the reconciliation report of the annual return GSTR-9.

Every taxpayer needs to file GSTR-9C if his annual turnover is greater than 2 crores.

This is optional for the taxpayer whose turnover is below 2 crores.

It is an annual audit report to file by completing 2 parts part A- Reconciliation statement or Part B- Certificate.

FORM GSTR-10 (GST return forms)

This is a final return for the taxpayers. You will have to file if you want to cancel or surrender your GST registration.

This is not available for the other taxpayer whose GST Registration is active.

FORM GSTR-11 (GST return forms)

GSTR-11 is the return that is available for the person who has been issued a unique identification number (UIN).

This is a statement of inward supplies by the person having UIN.

Nowadays, It is very important to know about GST Returns. Therefore I write this article. So that you will fully understand GST returns.

Above all, we will also discuss and write each GST return article and after that, you can learn deeply about the GSTR forms.

What are the due dates of GST return forms?

GST return formsDue date
GSTR-1 (Monthly)11th of next month of the (filing month)
GSTR-1 (Quarterly)13th of next month of the (filing quarter)
GSTR-2ANA
GSTR-2BNA
GSTR-3B (Monthly)20th of next month of the (filing month)
GSTR-3B (Quarterly)22nd or 24th of next month of the (filing quarter)
IFF Optional(NA)
GSTR-430TH April Next of every financial year of the (filing F.Y)
GSTR-520th of next month of the (filing month)
GSTR-5A20th of next month of the (filing month)
GSTR-613th of next month of the (filing month)
GSTR-710th of next month of the (filing month)
GSTR-810th of next month of the (filing month)
GSTR-931st December Next of every financial year of the (filing F.Y)
GSTR-9A31st December Next of every financial year of the (filing F.Y)
GSTR-9C31st December Next of every financial year of the (filing F.Y)
GSTR-10within three months from the date of cancellation or date of cancellation order whichever is later
GSTR-1128th of the month following the month in which inward supply is received by the UIN holders

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