Types of GST Returns and their Due Dates

Tax returns and their due date for filing under the GST Law

In this article, we will discuss the various returns that are required to be furnished under the new GST law. What information is required to be filed, who has the onus to file these returns and what are the timelines for submission of these returns?

A return is a document that a taxpayer is required to file as per the law with the tax administrative authorities.

 

Under the GST law, a normal taxpayer will be required to furnish three returns monthly and one annual return. Similarly, there are separate returns for a taxpayer registered under the composition scheme, taxpayer registered as an Input Service Distributor, a person liable to deduct or collect the tax (TDS/TCS)

In the table below, we have provided details of all the returns which are required to be filed under the GST Law.

                        Return Form                                 What to file?                                    By Whom?                                  By When?

GSTR-1

Details of outward supplies of taxable goods and/or services effected

Registered Taxable Supplier

10th of the next month

GSTR-2

Details of inward supplies of taxable goods and/or services effected claiming input tax credit.

Registered Taxable Recipient

15th of the next month

GSTR-3

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

Registered Taxable Person

20th of the next month

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