GST Return Filings

Types of GST return filings,  Forms, and their due dates?

There are different types of GST Return filings to be done by specific types of businesses compulsorily on the dates specified without exception.

GSTR-1: This type of GST return is filed by a taxable supplier who is registered. They should keep track of all taxable items and services that they send out. It must be filed monthly, and the deadline is the 11th of the following month.

GSTR-3B: A registered taxable person must file this monthly report after finalizing the details of outward and inward supplies, as well as paying the tax due. It must be submitted by the 20th of next month.

CMP-08: This quarterly return is filed by composition suppliers, and it’s due on the 18th of the month after the quarter.

GSTR-5: For non-resident taxable persons, this is a monthly return that must be filed on the 20th of the following month.

GSTR-6: It’s an input service distributor’s return. It’s due monthly on the 13th of next month.

GSTR-7: This form is used by authorities who deduct taxes at the source. It’s monthly and is due on the 10th of the following month.

GSTR-8: E-commerce operators or tax collectors must file monthly information of supplies made and taxes collected. It is due on the 10th of next month.

GSTR-9: On December 31 of the next fiscal year, a registered taxable person must file this annual return.

GSTR-10: A taxable person whose GST registration has been canceled or surrendered must file this return once following the cancellation or surrender of the GST registration. It must be filed within three months of the cancellation date, or the date of the cancellation order, whichever is later.

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