No. of returns under GST
Rajeev Bhardwaj (7 Points)
13 April 2017Please give detail..
Rajeev Bhardwaj (7 Points)
13 April 2017
Dixit
(CA Final)
(2405 Points)
Replied 13 April 2017
Eight different types of Returns are prescribed viz. GSTR 1 to GSTR 11; Types of taxpayers for every return and the periodicity of return for different categories of taxpayers is as follows..
Return | For | Due Date |
GSTR 1 | Outward supplies made by taxpayer (other than compounding taxpayer and ISD) | 10th of the next month |
GSTR-1A | Details of outward supplies as added, corrected or deleted by the recipient | |
GSTR 2 | Inward supplies received by a taxpayer (other than a compounding taxpayer and ISD) | 15th of the next month
|
GSTR-2A | Details of inward supplies made available to the recipient on the basis of FORM GSTR-1 furnished by the supplier | |
GSTR 3 | Monthly return (other than compounding taxpayer and ISD) | 20th of the next month |
GSTR-3A | Notice to a registered taxable person who fails to furnish return under section 27 and section 31 | |
GSTR 4 | Quarterly return for Compounding Taxpayer | 18th of the month next to quarter |
GSTR-4A | Details of inward supplies made available to the recipient registered under composition scheme on the basis of FORM GSTR-1 furnished by the supplier | |
GSTR 5 | Periodic return by Non-Resident Foreign Taxpayer | Last day of registration |
GSTR 6 | Return for Input Service Distributor (ISD) | 15th of the next month |
GSTR-6A | Details of inward supplies made available to the ISD recipient on the basis of FORM GSTR-1 furnished by the supplier | |
GSTR 7 | Return for Tax Deducted at Source | 10th of the next month |
GSTR-7A | TDS Certificate | |
GSTR 8 | Statement for E-Commerce Operators | —- |
GSTR 9 | GST Annual Return | By 31st December of next FY |
GSTR 9A | Simplified Annual return by Compounding taxable persons registered under section 8 | |
GSTR 10 | GST Final Return | |
GSTR 11 | GST Inward Supplies Statement for UIN | |
TRP-1 | Application for enrolment as Tax return preparer | |
TRP-2 | Enrolment certificate as Tax return preparer | |
TRP-3 | Show cause to as Tax return preparer | |
TRP-4 | Order of cancelling enrolment as Tax return preparer | |
TRP-5 | List of Tax return preparers | |
TRP-6 | Consent of taxable person to Tax return preparer | |
ITC-1A | GST ITC Mismatch Report |