Here we have described all the GST forms starting from GSTR 1 to the GSTR 11 along with their filing process in a detailed manner. The information is based on all the form introduced by the GST council while implementing GST in India. GSTR forms are mandatory to be filed by the registered taxpayers under GST, so it is important to go through all these forms in sequential manner for complete understanding:
Let’s go through all those forms and have a knowledge of their applicability:
| Return Form | Details for filing | Taxpaying individual | Time Period |
|---|---|---|---|
| GSTR-1 | Details of outward supplies of taxable goods and/or services effected | Registered Taxable Supplier | 11th of the next succeeding month |
| GSTR-3B | All Dealers | Registered Taxable Person | 20th of Next succeeding Month |
| GST CMP-08 | Quarterly payment deposit form for Composition Dealer | Composition Supplier | 18th of the month succeeding quarter |
| GSTR-4 | Annual return for compounding taxable person | Composition Supplier | 30th April of Next FY |
| GSTR-5 | Return for Non-Resident foreign taxable person | Non-Resident Taxable Person | 20th of the next succeeding month |
| GSTR-5A | Online information and database access or retrieval services by a person located outside India made to non-taxable persons in India Details of supplies | Registered taxable NRI | 20th of the next succeeding month |
| GSTR-6 | Return for Input Service Distributor | Input Service Distributor | 13th of the next succeeding month |
| GSTR-7 | Return for authorities deducting tax at source. | Tax Deductor | 10th of the next succeeding month |
| GSTR-8 | Details of supplies effected through e-commerce operator and the amount of tax collected | E-commerce Operator/Tax Collector | 10th of the next succeeding month |
| GSTR-9 | Annual Return | Registered Taxable Person | 31st December of next financial year |
| GSTR-9A | Compounding taxable persons registered under section 8 Simplified Annual return | Registered taxable Composition taxpayer | 31st December of next financial year |
| GSTR-9C | GST Audit Form for Turnover aboove 2 Crore | Registered Audit | 31st December of next financial year |
| GSTR-10 | Final Return | Taxable person whose registration has been surrendered or cancelled. | Within three months of the date of cancellation or date of cancellation order, whichever is later. |
| GSTR-11 | Details of inward supplies to be furnished by a person having UIN | Person having UIN and claiming refund | 28th of the month following the month for which statement is filed |