{"id":4786,"date":"2022-01-14T04:42:38","date_gmt":"2022-01-14T04:42:38","guid":{"rendered":"https:\/\/www.indifi.com\/blog\/?p=4786"},"modified":"2026-10-26T13:09:32","modified_gmt":"2026-10-26T13:09:32","slug":"gst-return-what-is-gst-return-who-should-file-due-dates-types-of-gst-returns-2","status":"publish","type":"post","link":"https:\/\/www.indifi.com\/blog\/gst-return-what-is-gst-return-who-should-file-due-dates-types-of-gst-returns-2\/","title":{"rendered":"GST Return: What It Is, Who Files, Due Dates &#038; Types"},"content":{"rendered":"<h2><img decoding=\"async\" class=\"alignnone size-full wp-image-4671\" src=\"https:\/\/www.indifi.com\/blog\/wp-content\/uploads\/2021\/10\/GST.jpg\" alt=\"\" width=\"397\" height=\"300\" \/><\/h2>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_89 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><ul class='ez-toc-list-level-2' ><li class='ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.indifi.com\/blog\/gst-return-what-is-gst-return-who-should-file-due-dates-types-of-gst-returns-2\/#What_is_the_GST_Return\" >What is the GST Return?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-1'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.indifi.com\/blog\/gst-return-what-is-gst-return-who-should-file-due-dates-types-of-gst-returns-2\/#Who_should_file_GST\" >Who should file GST?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-1'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.indifi.com\/blog\/gst-return-what-is-gst-return-who-should-file-due-dates-types-of-gst-returns-2\/#Different_types_of_GST_Returns\" >Different types of GST Returns<\/a><ul class='ez-toc-list-level-2' ><li class='ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.indifi.com\/blog\/gst-return-what-is-gst-return-who-should-file-due-dates-types-of-gst-returns-2\/#GSTR_%E2%80%93_1_GST_Return_for_Outward_Supply\" >GSTR \u2013 1: GST Return for Outward Supply<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.indifi.com\/blog\/gst-return-what-is-gst-return-who-should-file-due-dates-types-of-gst-returns-2\/#GSTR_%E2%80%93_2_GST_Return_for_Inward_Supplies\" >GSTR \u2013 2: GST Return for Inward Supplies<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/www.indifi.com\/blog\/gst-return-what-is-gst-return-who-should-file-due-dates-types-of-gst-returns-2\/#GSTR_%E2%80%93_3_has_been_suspended_from_September_2017\" >GSTR \u2013 3 has been suspended from September 2017<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/www.indifi.com\/blog\/gst-return-what-is-gst-return-who-should-file-due-dates-types-of-gst-returns-2\/#GSTR_%E2%80%93_3B_Summary_of_Inward_and_Outward_Supplies\" >GSTR \u2013 3B: Summary of Inward and Outward Supplies<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/www.indifi.com\/blog\/gst-return-what-is-gst-return-who-should-file-due-dates-types-of-gst-returns-2\/#GSTR_%E2%80%93_4_GST_Return_under_Composition_Scheme\" >GSTR \u2013 4: GST Return under Composition Scheme<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/www.indifi.com\/blog\/gst-return-what-is-gst-return-who-should-file-due-dates-types-of-gst-returns-2\/#GSTR_%E2%80%93_5_GST_Return_for_Non-Resident_Foreign_taxable_persons\" >GSTR \u2013 5: GST Return for Non-Resident Foreign taxable persons<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/www.indifi.com\/blog\/gst-return-what-is-gst-return-who-should-file-due-dates-types-of-gst-returns-2\/#GSTR_%E2%80%93_6_GST_Return_for_Input_Service_Distributor\" >GSTR \u2013 6: GST Return for Input Service Distributor<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/www.indifi.com\/blog\/gst-return-what-is-gst-return-who-should-file-due-dates-types-of-gst-returns-2\/#GSTR_%E2%80%93_7_GST_Return_for_government_authorities_deducting_tax_at_source_TDS\" >GSTR \u2013 7: GST Return for government authorities deducting tax at source (TDS)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/www.indifi.com\/blog\/gst-return-what-is-gst-return-who-should-file-due-dates-types-of-gst-returns-2\/#GSTR_%E2%80%93_8_GST_Return_For_E-Commerce_Operators_Collecting_Tax_at_Source\" >GSTR \u2013 8: GST Return For E-Commerce Operators Collecting Tax at Source<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/www.indifi.com\/blog\/gst-return-what-is-gst-return-who-should-file-due-dates-types-of-gst-returns-2\/#GSTR_%E2%80%93_9_GST_Annual_Return_for_a_normal_taxpayer\" >GSTR \u2013 9: GST Annual Return for a normal taxpayer<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/www.indifi.com\/blog\/gst-return-what-is-gst-return-who-should-file-due-dates-types-of-gst-returns-2\/#GSTR_%E2%80%93_9A_Suspended\" >GSTR \u2013 9A: Suspended<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/www.indifi.com\/blog\/gst-return-what-is-gst-return-who-should-file-due-dates-types-of-gst-returns-2\/#GSTR_%E2%80%93_9C_Certified_reconciliation_Statement\" >GSTR \u2013 9C: Certified reconciliation Statement<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/www.indifi.com\/blog\/gst-return-what-is-gst-return-who-should-file-due-dates-types-of-gst-returns-2\/#GSTR_%E2%80%93_10_GST_return_by_Registered_Persons_whose_GST_Registration_is_canceled\" >GSTR \u2013 10: GST return by Registered Persons whose GST Registration is canceled<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/www.indifi.com\/blog\/gst-return-what-is-gst-return-who-should-file-due-dates-types-of-gst-returns-2\/#GSTR_%E2%80%93_11_GST_Return_for_Unique_Identification_Number_UIN\" >GSTR \u2013 11:\u00a0 GST Return for Unique Identification Number (UIN)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/www.indifi.com\/blog\/gst-return-what-is-gst-return-who-should-file-due-dates-types-of-gst-returns-2\/#SUMMARY\" >SUMMARY<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"What_is_the_GST_Return\"><\/span><span style=\"font-weight: 400;\">What is the GST Return?<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">A GST return is a tax filing document that a taxpayer is expected to file with the tax administration authorities, detailing all income\/sales and\/or expenses\/purchases. Tax authorities use this to compute the net tax liability of the taxpayer.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The broad categories under GST filings include:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Inward Supplies: Purchases<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Outward Supplies: Sales<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Output GST (On sales)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Input GST (Input Tax Credit)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Other details as prescribed in the document<\/span><\/li>\n<\/ul>\n<p>Also Read: <a href=\"https:\/\/www.indifi.com\/blog\/gstin-what-is-gstin-number-check-verify-gstin-uin-number-online\/\">GSTIN: What Is GSTIN Number? \u2013 Check &amp; Verify GSTIN\/UIN Number Online?<\/a><\/p>\n<h1><span class=\"ez-toc-section\" id=\"Who_should_file_GST\"><\/span><span style=\"font-weight: 400;\">Who should file GST?<\/span><span class=\"ez-toc-section-end\"><\/span><\/h1>\n<p><span style=\"font-weight: 400;\">All GST-registered business owners and dealers are required to file GST returns based on the type of their business or transactions.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The following section shall provide information about the different types of GST Returns, who should file them, and the due dates of filling respective GSTRs.<\/span><\/p>\n<h1><span class=\"ez-toc-section\" id=\"Different_types_of_GST_Returns\"><\/span><span style=\"font-weight: 400;\">Different types of GST Returns<\/span><span class=\"ez-toc-section-end\"><\/span><\/h1>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\">\n<h2><span class=\"ez-toc-section\" id=\"GSTR_%E2%80%93_1_GST_Return_for_Outward_Supply\"><\/span><span style=\"font-weight: 400;\">GSTR \u2013 1: GST Return for Outward Supply<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">It is a monthly return of a registered taxpayer&#8217;s outward supply of taxable goods and\/or services. It displays a company&#8217;s sales transactions for a certain month, including debit and credit notes, and updated invoices.<\/span><\/p>\n<p><i><\/i><i><\/i><i><\/i><i><span style=\"font-weight: 400;\">Who should File them?<\/span><\/i><span style=\"font-weight: 400;\"> Every taxpayer registered under the GST regime must file GSTR-1 on a monthly basis.<\/span><\/p>\n<p><i><\/i><i><\/i><i><\/i><i><\/i><i><\/i><i><\/i><i><span style=\"font-weight: 400;\">Due Date for Filing GSTR-1:<\/span><\/i><span style=\"font-weight: 400;\"> The closing date for filing GSTR-1 is 10 days after the end of the month for which the return is due.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\">\n<h2><span class=\"ez-toc-section\" id=\"GSTR_%E2%80%93_2_GST_Return_for_Inward_Supplies\"><\/span><span style=\"font-weight: 400;\">GSTR \u2013 2: GST Return for Inward Supplies<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">GSTR-2 includes information on the recipient&#8217;s purchases for a specific month. The information in GSTR-2 is automatically filled in using the information provided in GSTR-2A. GSTR-2A is a read-only document that is auto-generated whenever the supplier enters the information in GSTR-1. It allows the recipient to double-check the information provided in GSTR 1.<\/span><\/p>\n<p><i><\/i><i><\/i><i><\/i><i><\/i><i><\/i><i><span style=\"font-weight: 400;\">Who should file GSTR \u2013 2<\/span><\/i><span style=\"font-weight: 400;\">?<\/span><span style=\"font-weight: 400;\"> Every typical registered GST taxpayer is expected to disclose data about inbound supply or purchases made for each month.<\/span><\/p>\n<p><i><\/i><i><\/i><i><\/i><i><\/i><i><\/i><i><\/i><i><\/i><i><\/i><i><\/i><i><span style=\"font-weight: 400;\">Due Date for Filing GSTR-2: <\/span><\/i><span style=\"font-weight: 400;\">The procedure of making modifications and filing GSTR-2 must be completed between the 11th and 15th day of the succeeding month for which return is to be filed.<\/span><\/p>\n<p>Also Read:\u00a0<a title=\"https:\/\/www.indifi.com\/blog\/all-about-gst-gst-full-form-meaning-types-of-gst-in-india-what-is-cgst-sgst-and-igst\/\" href=\"https:\/\/www.indifi.com\/blog\/all-about-gst-gst-full-form-meaning-types-of-gst-in-india-what-is-cgst-sgst-and-igst\/\" target=\"_blank\" rel=\"noreferrer noopener\">All About GST, GST Full Form &amp; Meaning, Types Of GST In India \u2013 What Is CGST, SGST, And IGST?<\/a><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\">\n<h2><span class=\"ez-toc-section\" id=\"GSTR_%E2%80%93_3_has_been_suspended_from_September_2017\"><\/span><span style=\"font-weight: 400;\">GSTR \u2013 3 <\/span><span style=\"font-weight: 400;\">has been suspended from September 2017<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">\n<h2><span class=\"ez-toc-section\" id=\"GSTR_%E2%80%93_3B_Summary_of_Inward_and_Outward_Supplies\"><\/span><span style=\"font-weight: 400;\">GSTR \u2013 3B: Summary of Inward and Outward Supplies<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">This statement includes a description of outbound supplies, as well as a declaration of an input tax credit. It is also submitted for periods in which there is no tax liability. That is, if a taxpayer has no external or inbound transactions during a given month, he or she must file a Nil Return.<\/span><\/p>\n<p><i><\/i><i><\/i><i><\/i><i><\/i><i><\/i><i><\/i><i><\/i><i><\/i><i><\/i><i><span style=\"font-weight: 400;\">Due Date for Filing GSTR-3B:<\/span><\/i><span style=\"font-weight: 400;\"> The GSTR-3B must be submitted by the 20th of the month after the tax period for which GST is filed.<\/span><span style=\"font-weight: 400;\"> If no transactions were carried out in a given month, the registered individual must file a NIL return for that month.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\">\n<h2><span class=\"ez-toc-section\" id=\"GSTR_%E2%80%93_4_GST_Return_under_Composition_Scheme\"><\/span><span style=\"font-weight: 400;\">GSTR \u2013 4: GST Return under Composition Scheme<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">GSTR-4 is a quarterly return that a registered taxpayer who has enrolled in the Composition Scheme must file. Small taxpayers with a turnover of up to Rs 1.5 crores are required to pay tax at a lower rate under this plan.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The Composition Scheme was created as part of the GST to help small taxpayers with compliance. Every registered taxpayer who chooses the Composition Scheme must complete a quarterly GSTR-4 return.<\/span><\/p>\n<p><i><\/i><i><\/i><i><\/i><i><\/i><i><\/i><i><\/i><i><\/i><i><\/i><i><\/i><i><span style=\"font-weight: 400;\">The due date for filing GSTR-4<\/span><\/i><span style=\"font-weight: 400;\"> is the 18th of the month after the quarter for which such a return is required to be filed.<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\">\n<h2><span class=\"ez-toc-section\" id=\"GSTR_%E2%80%93_5_GST_Return_for_Non-Resident_Foreign_taxable_persons\"><\/span><span style=\"font-weight: 400;\">GSTR \u2013 5: GST Return for Non-Resident Foreign taxable persons<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Every non-resident individual who is subject to taxation in India is required to file a monthly return using GSTR \u2013 5. The GSTR \u2013 5 provides information on inbound and outbound supplies, as well as the amount due, tax paid, and any interest or penalties assessed.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Only a non-resident taxable individual is required to file this form. They are not required to file any yearly returns. A non-resident taxable person is someone who does not have an established place of business in India or is not a citizen of the country.\u00a0<\/span><\/p>\n<p><i><\/i><i><\/i><i><\/i><i><\/i><i><\/i><i><\/i><i><span style=\"font-weight: 400;\">Due Date for Filing GSTR-5: <\/span><\/i><span style=\"font-weight: 400;\">The details in GSTR 5 must be filed within 20 days after the end of the calendar month or within 7 days after the last date of validity of the registration, whichever comes first.<\/span><\/p>\n<p>Also Read:\u00a0<a href=\"https:\/\/www.indifi.com\/blog\/all-you-need-to-know-about-gst-amendment-process\/\" target=\"_blank\" rel=\"noreferrer noopener\">All You Need To Know About GST Amendment Process<\/a><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\">\n<h2><span class=\"ez-toc-section\" id=\"GSTR_%E2%80%93_6_GST_Return_for_Input_Service_Distributor\"><\/span><span style=\"font-weight: 400;\">GSTR \u2013 6: GST Return for Input Service Distributor<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">GSTR 6 is a monthly return to be filed by Input Service Distributors. This statement details all invoices for which credit has been granted and which have been issued by an Input Service Distributor.<\/span><\/p>\n<p><i><\/i><i><\/i><i><\/i><i><\/i><i><\/i><i><\/i><i><span style=\"font-weight: 400;\">Due Date for Filing GSTR-6: <\/span><\/i><span style=\"font-weight: 400;\">GSTR-6 is due on the 13<\/span><span style=\"font-weight: 400;\">th<\/span><span style=\"font-weight: 400;\"> day of the month following the month for which tax is to be paid.<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\">\n<h2><span class=\"ez-toc-section\" id=\"GSTR_%E2%80%93_7_GST_Return_for_government_authorities_deducting_tax_at_source_TDS\"><\/span><span style=\"font-weight: 400;\">GSTR \u2013 7: GST Return for government authorities deducting tax at source (TDS)<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">GSTR 7 is a monthly return to be filed by the persons who are obligated to deduct TDS under GST provisions. Such a return consists of the details regarding the TDS, TDS liability, TDS refund, and any interests or late fees and penalties.<\/span><\/p>\n<p><i><\/i><i><\/i><i><\/i><i><\/i><i><\/i><i><\/i><i><\/i><i><\/i><i><\/i><i><span style=\"font-weight: 400;\">Due Date for Filing GSTR-7: <\/span><\/i><span style=\"font-weight: 400;\">The deductor must file Form GSTR-7 within 10 days of the end of the month in which the deduction was made.<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\">\n<h2><span class=\"ez-toc-section\" id=\"GSTR_%E2%80%93_8_GST_Return_For_E-Commerce_Operators_Collecting_Tax_at_Source\"><\/span><span style=\"font-weight: 400;\">GSTR \u2013 8: GST Return For E-Commerce Operators Collecting Tax at Source<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Every electronic commerce operator who is obligated to deduct Tax Collected at Source under GST must file a monthly return known as GSTR 8. This report includes information about the purchases made through an e-commerce platform, as well as the tax collected from vendors of goods and services.<\/span><\/p>\n<p><i><span style=\"font-weight: 400;\">\u00a0<\/span><\/i><\/p>\n<p><i><\/i><i><\/i><i><\/i><i><\/i><i><\/i><i><\/i><i><span style=\"font-weight: 400;\">Due Date for Filing GSTR-8: <\/span><\/i><span style=\"font-weight: 400;\">The deadline for filing GSTR-8 is the 10th day of the month following the month for which TCS is to be collected.<\/span><span style=\"font-weight: 400;\"> In addition, the operator must file an annual statement in <\/span><b>GSTR 9B<\/b><span style=\"font-weight: 400;\"> in the approved manner. Each financial year&#8217;s return must be filed by the 31st of December after the conclusion of the fiscal year.<\/span><\/p>\n<p>Also Read:\u00a0<a href=\"https:\/\/www.indifi.com\/blog\/the-ultimate-guide-with-gst-search\/\" target=\"_blank\" rel=\"noreferrer noopener\">The Ultimate Guide With GST Search<\/a><\/p>\n<p>&nbsp;<\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\">\n<h2><span class=\"ez-toc-section\" id=\"GSTR_%E2%80%93_9_GST_Annual_Return_for_a_normal_taxpayer\"><\/span><span style=\"font-weight: 400;\">GSTR \u2013 9: GST Annual Return for a normal taxpayer<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Every registered taxpayer is required to electronically submit their annual records in the approved format to the GST portal. The following people are not required to file yearly returns: Input service Distributors, casual taxable persons, non-resident taxable persons, and people who are taxed under Section 51 or 52.<\/span><\/p>\n<p><i><\/i><i><\/i><i><\/i><i><span style=\"font-weight: 400;\">The Due date for filing GSTR 9 is <\/span><\/i><span style=\"font-weight: 400;\">by 31<\/span><span style=\"font-weight: 400;\">st<\/span><span style=\"font-weight: 400;\"> December of the next fiscal year.<\/span><\/p>\n<h2><\/h2>\n<ul>\n<li>\n<h2><span class=\"ez-toc-section\" id=\"GSTR_%E2%80%93_9A_Suspended\"><\/span><span style=\"font-weight: 400;\">GSTR \u2013 9A: Suspended<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">\n<h2><span class=\"ez-toc-section\" id=\"GSTR_%E2%80%93_9C_Certified_reconciliation_Statement\"><\/span><span style=\"font-weight: 400;\">GSTR \u2013 9C: Certified reconciliation Statement<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Every registered person with annual revenue of more than Rs. 2 crores must have his or her accounts audited by a chartered accountant. He must also provide the annual return, a copy of the audited financial statements, and a reconciliation statement. Form GSTR 9C forms the reconciliation statement.\u00a0<\/span><\/p>\n<p><i><\/i><i><\/i><i><\/i><i><\/i><i><\/i><i><\/i><i><span style=\"font-weight: 400;\">Due Date of filing: <\/span><\/i><span style=\"font-weight: 400;\">GSTR-9C must be filed on or before December 31st of the year after the relevant fiscal year under audit.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\">\n<h2><span class=\"ez-toc-section\" id=\"GSTR_%E2%80%93_10_GST_return_by_Registered_Persons_whose_GST_Registration_is_canceled\"><\/span><span style=\"font-weight: 400;\">GSTR \u2013 10: GST return by Registered Persons whose GST Registration is canceled<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">A registered individual whose GST registration is revoked must file GSTR-10 as a final return. Such a registered person does not include Input Service Distributor, Non-resident taxable person, Person collecting TDS or TCS and Person paying tax under composition scheme.<\/span><\/p>\n<p><i><\/i><i><\/i><i><\/i><i><\/i><i><\/i><i><\/i><i><span style=\"font-weight: 400;\">Due date of filing GSTR 10 <\/span><\/i><span style=\"font-weight: 400;\">is three months from the date of cancellation or three months after the date of cancellation order.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\">\n<h2><span class=\"ez-toc-section\" id=\"GSTR_%E2%80%93_11_GST_Return_for_Unique_Identification_Number_UIN\"><\/span><span style=\"font-weight: 400;\">GSTR \u2013 11:\u00a0 GST Return for Unique Identification Number (UIN)<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">GSTR-11 is a return in which a person with a UIN provides details of inward supply and claims a refund. GST paid on products and services purchased in India can be claimed back by a registered individual with a UIN. UIN, in practice, is generally allotted to diplomatic missions and foreign embassies who are not obligated to pay taxes in India.\u00a0<\/span><\/p>\n<p><i><\/i><i><\/i><i><\/i><i><\/i><i><\/i><i><\/i><i><\/i><i><\/i><i><\/i><i><span style=\"font-weight: 400;\">The due date for filing GSTR-11<\/span><\/i><span style=\"font-weight: 400;\"> is the 28th of the month succeeding the month in which inward supplies are received by the UIN holders.<\/span><span style=\"font-weight: 400;\"> This implies that GSTR-11 isn&#8217;t filed on a monthly basis. Rather, as and when the supplies are made, this form is filed on a case-by-case basis.<\/span><\/p>\n<p>Also Read:\u00a0<a href=\"https:\/\/www.indifi.com\/blog\/how-to-track-gst-registration-status\/\" target=\"_blank\" rel=\"noreferrer noopener\">How To Track GST Registration Status<\/a><\/p>\n<h2><span class=\"ez-toc-section\" id=\"SUMMARY\"><\/span><span style=\"font-weight: 400;\">SUMMARY<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><b>For Regular businesses and their registered taxpayers, the tax returns are:<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">GSTR 1: For outward supplies<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">GSTR 2: For inward supplies<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">GSTR 3: Consolidated monthly tax returns<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">GSTR 3B: Temporary consolidated summary return of inward and outward supplies<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">GSTR 9: Annual consolidated tax returns<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">GSTR 9C: Audit statements as Certified Reconciliation Statement<\/span><\/li>\n<\/ul>\n<p><b>Other types of Businesses<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">GSTR 4: For businesses under composition scheme<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">GSTR 5: For non-resident foreign taxpayers<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">GSTR 6: Monthly returns for input service distributor<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">GSTR 7: Monthly returns for tax deduction at source<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">GSTR 8: Monthly return for e-commerce operators<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">GSTR 9B: Annual return to be filed by e-commerce operators collecting tax at source<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">GSTR 10: Return by the person whose GST registration is canceled<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">GSTR 11: Return for taxpayers with unique identification numbers<\/span><\/li>\n<\/ul>\n<p>Also Read:\u00a0<a href=\"https:\/\/www.indifi.com\/blog\/process-for-online-registration-for-gst\/\">Process For Online Registration For GST<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>What is the GST Return? A GST return is a tax filing document that a taxpayer is expected to file with the tax administration authorities, detailing all income\/sales and\/or expenses\/purchases. Tax authorities use this to compute the net tax liability of the taxpayer. The broad categories under GST filings include: Inward Supplies: Purchases Outward Supplies: [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":4671,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[808],"tags":[],"class_list":["post-4786","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gst"],"aioseo_notices":[],"aioseo_head":"\n\t\t<!-- All in One SEO 5.0.4 - aioseo.com -->\n\t<meta name=\"description\" content=\"Learn what a GST return is, who must file it, types of GSTRs (1, 3B, 4, 9 &amp; more), and their due dates. 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