What are the Types of Returns Under GST?

This post has been updated on 25th October, 2016 to incorporate latest changes.
Convergence is the key to GST; convergence between states and central taxes.
Consider what happens today. A manufacturer who is compliant under Central Excise, Service Tax, and VAT has to file returns as specified by each of the states.  The manufacturer has to deal with returns, annexures, and registers for Excise, Service tax and VAT with monthly, quarterly, half-yearly and yearly periodicity.
With GST in place, it does not matter whether you are a trader, manufacturer, reseller or a service provider, you only need to file GST returns.
Wow! This sounds good. Let us understand different types of return forms in GST.
Under GST, there are 19 forms for filing of returns by tax payers. All these forms are required to be e-filed. The details of each form are listed below along with details of applicability and periodicity.

Regular Dealer

Form Type

Frequency

Due Date

Details to be Furnished

Form GSTR-1

Monthly

10th of succeeding month

Furnish details of outward supplies of taxable goods and/or services affected

Form GSTR-2A

Monthly

On 11th of succeeding Month

Auto-populated details of inward supplies made available to the recipient on the basis of Form GSTR-1 furnished by the supplier

Form GSTR-2

Monthly

15th of succeeding month

Details of inward supplies of taxable goods and/or services for claiming input tax credit. Addition (Claims) or modification in Form GSTR-2A should be submitted in Form GSTR-2.

Form GSTR-1A

Monthly

17th of succeeding month

Details of outward supplies as added, corrected or deleted by the recipient  in Form GSTR-2 will be made available to supplier

Form GSTR-3

Monthly

20th of succeeding month

Monthly return on the basis of finalization of details of outward supplies and inward supplies along with the payment of amount of tax

Form GST MIS-1

Monthly

—

Communication of acceptance, discrepancy or duplication of input tax credit claim

Form GSTR-3A

—

15 Days from Default

Notice to a registered taxable person who fails to furnish returns

Form GSTR-9

Annually

31st Dec of next fiscal

Annual Return – furnish the details of ITC availed and GST paid which includes local, interstate and import/exports.

 

Composite Tax Payer

Return Type

Frequency

Due Date

Details to be Furnished

Form GSTR-4A

Quarterly

—

Details of inward supplies made available to the recipient registered under composition scheme on the basis of Form GSTR-1 furnished by the supplier

Form GSTR-4

Quarterly

18th of succeeding month

Furnish all outward supply of goods and services. This includes auto-populated details from Form GSTR-4A, tax payable and payment of tax.

Form GSTR-9A

Annual

31st Dec of next fiscal

Furnish the consolidated details of quarterly returns filed along with tax payment details.

 

Foreign Non-Resident Taxpayer

Return Type

Frequency

Due Date

Details to be Furnished

Form GSTR-5

Monthly

20th of succeeding month or within 7 days after the expiry of registration

Furnish details of imports, outward supplies, ITC availed, tax paid, and closing stock

 

Persons providing online information and database access or retrieval services

Return Type

Frequency

Due Date

Details to be Furnished

Form GSTR-5

Monthly

20th of succeeding month

Details of outward supplies of online information and database access or retrieval services by a person located outside India made to non-taxable persons in India

 

Input Service Distributor

Return Type

Frequency

Due Date

Details to be Furnished

Form GSTR-6A

Monthly

0n 11th  of succeeding month

Details of inward supplies made available to the ISD recipient on the basis of Form GSTR-1 furnished by the supplier

Form GSTR-6

Monthly

13th of succeeding month

Furnish the details of input credit distributed

 

Tax Deductor – department or establishment of the Central Government or State Government, local authority and Governmental agencies

Return Type

Frequency

Due Date

Details to be Furnished

Form GSTR-7

Monthly

10th of succeeding month

Furnish the details of TDS deducted

Form GSTR-7A

Monthly

TDS certificate to be made available for download

TDS Certificate – capture details of value on which TDS is deducted and deposit on TDS deducted into appropriate Govt.

 

E-commerce

Return Type

Frequency

Due Date

Details to be furnished

Form GSTR-8

Monthly

10th of succeeding month

Details of supplies effected through e-commerce operator and the amount of tax collected on supplies

Form GSTR-9B

Annually

31th Dec of next fiscal

Annual statemen containing the details of outward supplies of goods or services or both effected through an e-commerce operator, including the supplies of goods or services or both returned and the amount collected under

 

Aggregate Turnover Exceeds 2 crore

Return Type

Frequency

Due Date

Details to be furnished

Form GSTR-9C

Annually

Annual, 31st Dec of next fiscal

Reconciliation Statement – audited annual accounts and a reconciliation statement, duly certified.

 

Final return
For taxable person whose registration has been surrendered or cancelled

Return Type

Frequency

Due Date

Details to be furnished

Form GSTR-10

Monthly

Within 3 months from the date of cancellation of registration or date of cancellation Order, whichever is later

Furnish details of inputs and capital goods held, tax paid and payable.

 

Specialised agency of the United Nations Organisation or any multilateral Financial Institution and notified United Nations Bodies, Consulate or Embassy of foreign countries

Return Type

Frequency

Due Date

Details to be furnished

Form GSTR-11

Monthly

28th of succeeding month

Details of inward supplies to be furnished by a person having UIN