6/7/2017 GSTReturnFilingHowtoFileGSTReturnsOnline

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GSTReturn
FilingGSTreturnundertheGSTregimewillbemostcriticalbusinessactivityasitwillalsodeterminecomplianceratingandtimelyrefunds.Discovermore
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UpdatedonMay31,201712:07:04PM
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Areturnisadocumentthatataxpayerisrequiredtofileasperthelawwiththetaxadministrativeauthorities.UndertheGST(https://cleartax.in/gst)law,anormal
taxpayerwillberequiredtofurnishthreereturnsmonthlyandoneannualreturn.Similarly,thereareseparatereturnsforataxpayerregisteredunderthecomposition
scheme,taxpayerregisteredasanInputServiceDistributor,apersonliabletodeductorcollectthetax(TDS/TCS).

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WhatAretheReturnsApplicableUnderGST(https://cleartax.in/gst)?
Inthetablebelow,wehaveprovideddetailsofallthereturnswhicharerequiredtobefiledundertheGSTLaw.

ReturnForm Whattofile? ByWhom? ByWhen?

GSTR1 Detailsofoutwardsuppliesoftaxablegoodsand/or RegisteredTaxableSupplier 10thofthenextmonth

(https://cleartax.in/s/gstr1/) serviceseffected

GSTR2 Detailsofinwardsuppliesoftaxablegoodsand/or RegisteredTaxableRecipient 15thofthenextmonth

(https://cleartax.in/s/gstr2/) serviceseffectedclaiminginputtaxcredit.

GSTR3 Monthlyreturnonthebasisoffinalizationofdetailsof RegisteredTaxablePerson 20thofthenextmonth

(https://cleartax.in/s/gst outwardsuppliesandinwardsuppliesalongwiththe
returngstr3/) paymentofamountoftax.

GSTR4 Quarterlyreturnforcompoundingtaxableperson. CompositionSupplier 18thofthemonthsucceedingquarter

(https://cleartax.in/s/gstr4
compositiondealergst
return/)

GSTR5 ReturnforNonResidentforeigntaxableperson NonResidentTaxable 20thofthenextmonth

(https://cleartax.in/s/gst Person
returngstr5/)

GSTR6 ReturnforInputServiceDistributor InputServiceDistributor 13thofthenextmonth

(https://cleartax.in/s/gstr6
gstreturn/)

GSTR7 Returnforauthoritiesdeductingtaxatsource. TaxDeductor 10thofthenextmonth

(https://cleartax.in/s/gstr7
gstreturn/)

GSTR8 Detailsofsupplieseffectedthroughecommerce EcommerceOperator/Tax 10thofthenextmonth

(https://cleartax.in/s/gstr8 operatorandtheamountoftaxcollected Collector
gstreturn/)

GSTR9 AnnualReturn RegisteredTaxablePerson 31stDecemberofnextfinancialyear

(https://cleartax.in/s/gstr9
annualreturn/)

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6/7/2017 GSTReturnFilingHowtoFileGSTReturnsOnline

GSTR10 FinalReturn Taxablepersonwhose Withinthreemonthsofthedateof

(https://cleartax.in/s/gstr registrationhasbeen cancellationordateofcancellation
10gstfinalreturn/) surrenderedorcancelled. order,whicheverislater.

GSTR11 Detailsofinwardsuppliestobefurnishedbyaperson PersonhavingUINand 28thofthemonthfollowingthemonth

(https://cleartax.in/s/gstr havingUIN claimingrefund forwhichstatementisfiled
11uingstreturn)
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AllArticles
1.GSTReturnsApplicableonYourBusiness(/s/returnfilingundergstlaw/)
Noteverybusinessisrequiredtofileallthereturnsandhereweareelaboratingonwhichallreturnsarerequiredtobefiledbydifferentbusinessassesses.
2.ClearTaxGuideonFilingGSTR10onGSTPortal(/s/gstr10gstfinalreturn/)
1 AtaxablepersonwhooptsforcancellationofGSTregistrationhastofileafinalreturnunderGSTlawinformGSTR10withinthreemonths.Readmorehere
3.ClearTaxGuideonFilingGSTR9onGSTPortal(/s/gstr9annualreturn/)
EverytaxablepersonunderGSTlawwillberequiredtofurnishanannualreturninformGSTR9before31stDecemberofnextfinancialyear.Readmorehere
4.ReturnfilingunderGSTbyECommerceoperatorsandsuppliers(/s/returnfilingundergstbyecommerceoperatorsandsuppliers/)
UnderGST,therearespecificRulesforReturnfilingcompliancebyecommerceoperatorsandsuppliers.Learnabouttherulesthrougheasyexampleshere.
5.ClearTaxGuideonFilingGSTR8onGSTPortal(/s/gstr8gstreturn/)
ECommerceOperatorsRegisteredunderGSTareRequiredtoCollectTaxatSourceandfileGSTR8by10thofnextmonth.Readmorehere
6.ClearTaxGuideonFilingGSTR7onGSTPortal(/s/gstr7gstreturn/)
EveryregisteredtaxablepersonwhoisrequiredtodeducttaxatsourceunderGSTshallfurnishareturninFORMGSTR7by10thofnextmonth.Readmore
here
7.ClearTaxGuideonFilingGSTR6onGSTPortal(/s/gstr6gstreturn/)
EverytaxablepersonregisteredasanInputServiceDistributorisrequiredtofurnishdetailsofinputcreditdistributedinformGSTR6.Readmorehere
8.ClearTaxGuideonFilingGSTR11onGSTPortal(/s/gstr11uingstreturn/)
EverypersonwhohasbeenissuedaUniqueIdentityNumberunderGSTshallfurnishthedetailsofsupplyinGSTR11by28thofthenextmonth.Readmore
here
9.ClearTaxGuideonFilingGSTR5onGSTPortal(/s/gstreturngstr5/)
EveryregisterednonresidenttaxablepersonisrequiredtofurnishareturninGSTR5electronicallythroughtheGSTPortal.Readheretoknowmore
10.ClearTaxGuideonFilingGSTR4onGSTPortal(/s/gstr4compositiondealergstreturn/)
AdealerregisteredundercompositionschemeofGSTisrequiredtofurnishGSTR4by18thofthemonthsucceedingquarter.Readmoretounderstand
GSTR4
11.ClearTaxGuideonFilingGSTR3onGSTPortal(/s/gstreturngstr3/)
EveryregisteredbusinessisrequiredtofurnishdetailsofInwardandOutwardSupplyandmakepaymentofGSTinmonthlyGSTR3Return.ReadMore
12.ClearTaxGuideonFilingGSTR2onGSTPortal(/s/gstr2/)
AccordingtorevisedmodelGSTlaw,everyregisteredtaxablepersonisrequiredtofurnishdetailsofInwardSupplyforataxperiod.ReadMoreonGSTR2
13.ClearTaxGuideonFilingGSTR1onGSTPortal(/s/gstr1/)
AccordingtoModelGSTlaw,everyregisteredtaxablepersonisrequiredtosubmitDetailsofOutwardSuppliesinGSTR1.Thisreturnisrequiredtobefiled
within10daysfromtheendofthetaxperiod.ReadMore
14.TypesofGSTReturnsandtheirDueDates(/s/returnsunderthegstlaw/)
TaxreturnsandtheirduedateforfilingundertheGSTLaw.Understandwhichallreturnsareapplicableonyourbusinessandwhatarethefilingtimelines.

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