GSTR 1:- GSTR 1 is monthly or Quarterly (Based on turnover) Return for all supplies made by a regular tax payer. Registered person having turnover more than Rs. 150 lakhs or Rs. 1.5 crore required to file monthly GSTR 1 and a registered person having turnover up to Rs. 150 lakhs or Rs. 1.5 core required to file quarterly GSTR 1.  E- Commerce seller has to file GSTR 1 monthly irrespective of turn-over.

 

Following Persons are not required to file GSTR 1:-

1. Input Service Distributor

2. Those that are registered under Composition Scheme

3.  Supplier of online information and database access or retrieval service.

4. Non Resident Taxable Person

5. Roistered person liable to deduct TDS

6. Roistered person liable to collect TCS

 

GSTR 2A: - GSTR 2A is an auto generated Return from GSTR – 1 filled by Regular Registered Seller or GSTR – 5 filled by Non –Resident Tax Payer or GSTR - 6 filled by Input Service Distributor or GSTR 7 filled by Person liable to deduct TDS or GSTR 8 filled E-Commerce operator. GSTR 2A is Information purpose only. GSTR 2A is only read only Document which cannot be Modified but modification can be done only in GSTR 2 which is same as GSTR 2A and GSTR 2 is filled manually by Registered person.

 

GSTR 2: - GSTR 2 is a monthly Return for all inward purchase of Taxable Goods and Service. Due of GSTR 2 is 15th of succeeding month. Every Registered   Taxpayer is required to file GSTR 2 irrespective whether Transaction or no transaction.

Following Persons are not required to file GSTR 1:-

1. Input Service Distributor

2. Those that are registered under Composition Scheme

3.  Supplier of online information and database access or retrieval service.

4. Non Resident Taxable Person

5. Registered person liable to deduct TDS

6. Registered person liable to collect TCS

Note: - GSTR 2 is not functional currently on GST Portal.

 

GSTR 3: - GSTR 3 is monthly or Quarterly (Based on turnover) Return for all supplies made by a regular tax payer. Registered person having turnover more than Rs. 150 lakhs or Rs. 1.5 crore required to file monthly GSTR 3 and a registered person having turnover up to Rs. 150 lakhs or Rs. 1.5 core required to file quarterly GSTR 3.  GSTR 3 is summarised return containing Details of all sales or purchase made during period (monthly or quarterly) along with Tax Liability. GSTR 3 is auto generated from Information provided in GSTR 1 and GSTR 3 by Tax payer. Due of GSTR 3 is 20th of succeeding month.  

 

GSTR 3B:- GSTR 3B is a simple monthly return to be filed by every registered person under GST. Every registered person is required to file GSTR 3B monthly irrespective of turn-over.

 Following Persons are not required to File GSTR 3B:-

1. Input Service Distributor

2. Those that are registered under Composition Scheme

3. Supplier of Online information and database access or retrieval service.

4. Non Resident Taxable Person

 

GSTR 4:- GSTR 4 is a quarterly return for those who are registered under composition scheme. Composition Dealer has only one quarterly Return i.e. GSTR 4. Due for GSTR 4 is 18th of succeeding moth of Quarter.  

 

GSTR 5:- Non-resident Taxable person who are not having permanent establishment of business in India required to file GSTR 5. Due date to file GSTR 5 is 20th of Next month, but Government had extended due for July 2017 to December 2017 to 31st January 2018. GSTR 5 contains all details of Sale and Purchase made by Non Resident Tax Payer those who don’t have permanent establishment in India.

 

GSTR 5A: - Non Resident Taxpayers Who Provides of Online Information and Database access or retrieval service to furnish GSTR 5A. Due Date of GSTR 5A is 20th of succeeding month. GSTR 5A is mandatory required to file even if there is no transaction.

 

 GSTR 6: - GSTR 6 is a monthly return to be filed by Input Service Distributor. Due for GSTR 6 is 13th of Next month, but Government had extended due date for the months from July 2017 to February 2018 has been extended to 31st March 2018. GSTR 2 contains details of Input Tax Credit (ITC) received by an Input Service Distributor of ITC. GSTR 6 is filed by Every Input Service Distributor monthly Even if Nil Return.

 

GSTR 7: - Every registered person who required to deduct Tax at Source is required to file GSTR 7. Due date of GSTR 7 is 10th of next month.

 

GSTR 8: - E – commerce operator required to file GSTR 8 in which E –Commerce operator required to provide details of Tax Collected at source (TCS). GSTR 8 is monthly return and due date of which is 10th of succeeding month.

 

GSTR 9: - GSTR 9 is Annual Return to be filed by every regular registered tax payers. Due date of GSTR 9 is 31st December of Succeeding year.

Following persons is not required to file GSTR 9: -

1.       Tax Payers registered as Casual Taxable Person

2.       Input Service Distributor

3.       Non – resident taxable persons

4.       Registered person liable to deduct TDS

  

GSTR 9A: - GSTR 9A is Annual Return to be filed by Persons registered under Composition scheme. Due date of GSTR 9A is 31st December of Succeeding year.

Note: - GSTR 9A not functional currently on GST Portal

 

GSTR 9B: - GSTR 9A is Annual Return to be filed by E – Commerce Operator. Due date of GSTR 9A is 31st December of Succeeding year.

Note: - GSTR 9B not functional currently on GST Portal

 

GSTR 10: - GSTR 10 is a final Return which is to be filed to by Tax Payer whose registration is cancelled or surrendered. GSTR 10 is to be filed within 3 months of Cancellation or Surrender of GST Registration.  

Note: - No form is available of GST Portal Currently.

 

GSTR 11: - Every person whom Unique Indentify Number is issued to file GSTR 11 to get Refund under GST for Goods and Service purchased by them.

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