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GST Returns

What is GST Return?

A return is a document containing details of income which a taxpayer is required to file with the tax administrative authorities. This is used by tax authorities to calculate tax liability.

Under GST, a registered dealer has to file GST returns that include:

  • Purchases
  • Sales
  • Output GST (On sales)
  • Input tax credit (GST paid on purchases)
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The Details of some measure returns are as follows:

1. Under Normal Scheme:

Return Forms Particulars Due Date
GSTR-1 Details of outward supplies of taxable goods and/or services affected 11th of the next month with effect from October 2018
GSTR-3B Simple Return in which summary of outward supplies along with Input Tax Credit is declared and payment of tax is affected by taxpayer 20th of the next month
GSTR-9 Annual Return for a Normal Taxpayer 31st December of next financial year

2. Under Composition Scheme:

Return Forms Particulars Due Date
GSTR-3B Simple Return in which summary of outward supplies along with Input Tax Credit is declared and payment of tax is affected by taxpayer 20th of the next month
GSTR-4 Return for a taxpayer registered under the composition levy 18th of the month succeeding quarter
GSTR-9A Annual Return a taxpayer registered under the composition levy anytime during the year 31st December of next financial year