Return Description Who files Filing date
GSTR-1 Monthly statement of outward Registered person 10th of the next month
supplies of goods or services
GSTR-2 Monthly statement of inward Registered person 15th of the next month
supplies of goods or services
GSTR-3 Monthly return for a normal Registered person 20th of the next month
taxpayer
GST CMP-08 Quarterly return Taxable person opting for 18th of the month succeeding the
Composition Scheme or quarter
Alternative composition
scheme
GSTR-4 Annual return Taxpayer who have opted for April 30 after the end of financial
Composition scheme year
GSTR-5 Monthly return for a non-resident Non-resident taxpayer 13 days after the end of a
taxpayer calendar month or within 7 days
after the expiry of registration,
whichever is earlier
GSTR-6 Monthly return for an input Input service distributor 13th of the next month
service distributor (ISD)
GSTR-7 Monthly return for authorities Tax deductor 10th of the next month
deducting tax at source
GSTR-8 Monthly statement by e- E-commerce operator 10th of the next month
commerce operator depicting
supplies effecting through it
GSTR-9 Annual return Registered person (other 31th December of next financial
than an ISD,TDS/TCS year
taxpayer,casual taxable
person and non-resident
taxpayer)
GSTR-10 Final return Taxable person whose Within 3 months of the date of
registration has been cancellation or date of order of
surrendered or cancelled cancellation , whichever is later
GSTR-9A Annual return Taxable person opting for April 30 after the end of financial
composition scheme or year
alternative composition
scheme
Different returns (as provided in the original version applicable from July 1, 2017)
Furnishing details of outward supplies in Form GSTR-1 –
Section37 is applicable for furnishing details of outward supplies in Form GSTR-1. This section is
applicable for all registered persons (other than an input service distributor, a non- resident taxable
person, a person covered by Composition Scheme/Alternative Composition Scheme and a person paying
TDS/ ICS under section 51/52).
All registered persons (except a few given above) shall furnish, electronically, in Form GSTR-1, the details
of outward supplies of goods/ services effected during a tax period.
INVOICE WISE DETAILS OR CONSOLIDATED DETAILS - The details of outward supplies of goods/ services
furnished in Form GSTR-1 shall include the following
Invoice wise details Inter-state and intra- See Note 1
state supplies made to
registered persons
Inter-state supplies with See Note 2
invoice value more than
Rs.2,50,000 made to
unregistered persons
Consolidated details Intra-state supplies See Note 2
made to unregistered
persons for each rate of
tax
State-wise inter-state See Note 2
supplies with invoice
value up to Rs.2,50,000
made to unregistered
persons for each rate of
tax
Debit / credit note details
-
Debit and credit notes, if
any, issue during the tax
period
Notes -
1. These supplies are B2B (business to business transactions). Recipient is registered person. Recipient
will take input tax credit. Invoice wise details are required for matching purposes
2. These supplies are generally B2C (business to consumer transactions). Generally, recipient is
consumer or unregistered person and input tax credit is not available to him. GST is a destination based
tax. In order to implement this principle, invoice wise details are required (pertaining to invoices of
value of more than Rs. 2,50,000). For inter-State invoices (below Rs. 2,50,000 State-wise summary is
required to be uploaded. For intra-State supplies, only consolidated details are required.
3. Invoices can be uploaded at any time during the tax period (and not just at the time of submission of
the return). Invoices can be deleted/modified at any time till submission of Form GSTR-1 for a tax
period. In other words, uploaded invoice details are kept in the website in a draft version (which can be
modified at any number of times) till Form GSTR-1 is submitted.
OTHER POINTS - The following points should be noted -
1. Form GSTR-1 for the current tax period is possible only when Form GSTR-1 for the previous tax period
has been filed.
2. Even if there is no business activity during the current tax period, Form GSTR-1 has to be uploaded.
3. If a taxpayer under normal provisions has been converted into a Composition Scheme /Alternative
Composition Scheme dealer, Form GSTR-1 will be uploaded only up to the period during which he was
registered as a normal taxpayer.
# FORM GSTR-2A/2B TO BE AUTO POPULATED FROM FORM GSTR-1 - The details of outward supplies
furnished by the supplier in Form GSTR-1 shall be made available electronically to the concerned
registered persons (recipients) in Form GSTR-2A/2B, in Form GSTR-4A and in Form GSTR-6A through the
common portal after the due date of filing of Form GSTR-1.
# Furnishing details of inward supplies in Form GSTR-2- Uploading of Form GSTR-2 has been suspended
ever since the commencement of GST.
# Furnishing of returns in Form GSTR-4 and Form GSTR-5 - The following returns are required to be
furnished by virtue of section 39
Form no. Who has to submit it
GSTR-4 Registered person who has opted for composition scheme / Alternative composition
scheme
GSTR-5 Registered non-resident taxable person
# Furnishing of return in Form GSTR-3B –
Where time-limit for furnishing of details in Form GSTR-1 has been extended, the Commissioner may
specify the manner and conditions subject to which return shall be furnished in Form GSTR-3B
electronically.
Form GSTR-3B is a simplified return form. Currently, it is applicable from July 2017 till March 2019. It
contains details of outward supplies and inward supplies. However, invoice wise break-up is not
required. If a company (Or any other person) has taken more than one registration under GST, each
GSTIN will have to submit separate Form GSTR-3B. Tax payable has to be paid before uploading of GSTR-
3B. GSTR-3B should be uploaded by 20th day of succeeding month. For instance, Form GSTR-3 for
November 2015, should be uploaded on or before December 20, 2018. Every registered person will have
to submit Form GSTR-3B (even if quantum of inward supply and/or outward supply is nil.)
*Form GSTR-3B is not applicable in the case of input service distributor, registered persons opted for
Composition Scheme/Alternative Composition Scheme and non-resident taxable person Form GSTR:3B
cannot be revised.
Furnishing of annual return - Annual return should be uploaded in Form GSTR-9, GSTR-9A, GSTR-9B or
GSTR-9C as follows
Form no. Who is required to file
GSTR-9 1. Every registered person under GST (including SEZ units/SEZ developers) is required to
file annual
GSTR-9A
GSTR-9B
GSTR-9C
return except -
a. Input Service Distributor
b. Person paying TDS under section 51
c. Person collecting ICS under section 52
d. Casual taxable person
e. Non-resident taxable person
2. Person whose GST registration has been cancelled
3. Person who has opted out of Composition Scheme / Alternative Composition Scheme
and now he is a regular taxpayer
4. Person who has opted out as a regular taxpayer and now he is in for Composition
Scheme/Alternative
Composition Scheme
" Taxpayer must have filed all applicable returns (i.e., Form GSTR-1 and Form GSTR-3B)
of the relevant financial year before filing the annual return.
" Form GSTR-9 is required to be filed at GSTIN level (i.e., for each GST registration). To
put it differently, if a taxpayer has obtained multiple registrations (with same PAN)
(whether in the same State/ Union Territory or different States/ Union Territory), he is
required to file annual return for each registration separately.
• Form GSTR-9 is not required to be filed by a person supplying online information and
data base access or retrieval services from a place outside India to an unregistered
person in India.
GSTR-9A All taxpayers registered under Composition Scheme/ Alternative Composition Scheme
for any period during the financial year is required to furnish annual return in Form
GSTR-9A. This annual return is required in the case of following persons -
- Who has opted for Composition Scheme/ Alternative Composition Scheme since
registration and has never opted out subsequently
- Who has opted for Composition Scheme/ Alternative Composition Scheme any time
during the financial year
- Who has opted for Composition Scheme / Alternative Composition Scheme but
subsequently opted out any time during the financial year.
• If a person is normal taxpayer for a part of the financial year and Composition
Scheme /Alternative Composition Scheme taxpayer for remaining part of the financial
year, he has to file both Form GSTR-9 and Form GSTR-9A (Form GSTR-9 for the period
during which he is normal taxpayer and Form GSTR-9A for the period under
Composition Scheme/Alternative Composition Scheme
GSTR-9B Every E-commerce operators are required to collect tax at source shall furnish annual
return in Form GSTR-
9B.
GSTR-9C 1. Every registered person (whose turnover during a financial year exceeds Rs. 2 crore)
except -
a. Input Service Distributor
b. Person paying TDS under section 51
c. Person collecting TCS under section 52
d. Casual taxable person
e. Non-resident taxable person
f. Person who has opted for Composition Scheme/Alternative Composition Scheme
g. Person supplying online information and data base access or retrieval services from a
place outside India to an unregistered person in India.
Rs. 2 crore
2. Person whose GST registration has been cancelled and whose turnover during a
financial year exceeds
3. Person who has opted out of Composition Scheme/ Alternative Composition Scheme
(and opted in as regular taxpayer) whose turnover during a financial year exceeds Rs. 2
crore.
• Every registered person# whose aggregate turnover during a financial year exceeds
Rs. 2crore (Rs.5 crore) for the financial years 2018-19 and 2019-20 shall get his accounts
audited.
Form GSTR-9C is a reconciliation statement Itis to be filed by a taxpayer whose annual
turnover exceeds Rs. 2 crore (Rs.5 crore for the financial years 2018-19 and 2019-20)
during the financial year. Basically, this form is an audit report under GST. It is a
statement of reconciliation between the annual return in Form
GSTR-9 and audited annual financial statements of the concerned registered taxable
person. This form is to be prepared and audited by a chartered accountant or cost
accountant. This form is required to be filled for every GSTIN separately.
• Form GSTR-9C is divided into 2 parts (i.e., Part A: Reconciliation statement, Part B:
Certification). Liability due to non-reconciliation is to be reported in Part B by the
auditor.
Note - Every registered person whose registration has been cancelled shall furnish a final return within 3
months of the date of cancellation or date of order of cancellation, whichever is later. This return should
be submitted electronically in Form GSTR-10.
