GST MONTHLY RETURN

All registered businesses have to file monthly or quarterly and an annual GST return based on the type of business.

What is a GST Return
A GST return is a document containing details of all income/sales and/or expense/purchase which a taxpayer (every GSTIN) is required to file with the tax administrative authorities. This is used by tax authorities to calculate net tax liability.
Under GST, a GST returns would broadly include the following:
  a. Purchases
  b. Sales
  c. Output GST (On sales)
  d. Input tax credit (GST paid on purchases)

Who is required to file GST Return
GST Act mandates every registered entity to furnish details of its sales and purchases including tax paid and collected thereon by filing GST returns. Taxpayers must provide correct information to department as the system is designed so that all transactions are in synchronized with each other and no transaction is left unnoticed between buyers and sellers. 

What are the various types of GST returns and who is required to file it?
The various GST returns prescribed under the GST include:

Form

Who is Required to file?

Particulars

Due Date

GSTR-1

Registered Person

Monthly statement of Outward Supplies of goods or services or both

11th of the following month of the tax period

GSTR-2 (Suspended)

Suspended

Monthly return form used to give the details of inward supply or purchases

15th of next month of the tax period

GSTR-3B

Registered Person

Monthly summary return to declare the GST liability for the tax period and to pay off such liability

20th of the following month for which the return is to be submitted

GSTR-4

Taxpayer who opted for Composition Scheme

A yearly return is for the taxpayers who opted for paying tax under the composition scheme

30th April of the next financial year

GSTR-5

Non Resident Taxable Person (NRTP)

Return for Non- Resident Taxpayer who are not availing Input Tax Credit (ITC) on local purchases

Registration  period < 1 month, the due date is within 7 days of the expiry of registration, or
Registration Period> 1 month, the due date is 20th of the following month and for remaining period is 7 days of the expiry of registration

GSTR-5A

Taxpayer providing OIDAR services

Monthly return for Online Information and Database Access or Retrieval (OIDAR) services provider, providing services from place outside India to un-registered person or customers in India

20th of the following month

GSTR-6

Input Service Distributor (ISD)

Monthly return for the Input Service Distributor for distribution of its credit among the different unit

13th of the following month of the tax period

GSTR-7

TDS Deductor

Monthly return for the person who deducts tax at the time of making payment to suppliers (TDS) u/s 51 of CGST Act 2017

10th of the next month

GSTR-8

E Commerce Operator

Monthly return containing the details of taxable supplies and the amount collected by the E-Commerce Operator related to the supplies and amount of TCS collected

10th of the following month of the tax period

GSTR-9

Registered Taxpayer

Annual return containing information such as purchases, sales, input tax credit or refund claimed, etc. by the regular taxpayer

31st December of the subsequent financial year

GSTR-9A

Taxpayer who opted for Composition Scheme

Annual return for taxpayer opted for composition scheme

31st December of next financial year

GSTR-9C

Regular Taxpayer

An additional annual return submitted along with GSTR-9 by assessee having turnover more than Rs. 2 crores during the financial year

31st December of the year subsequent

GSTR-10

Taxpayer whose registration got canceled or surrendered

The taxpayer whose registration got canceled or surrendered, Final Return

Date of order of cancellation, or 
Within 3 months from the date of cancellation, 
Whichever is later.

GSTR-11

UIN Holder Taxpayer

Return having details of inward supply of goods or services or both, for an assessee who has been assigned with the Unique Identification Number (UIN) and claiming a refund

28th of the following month in which the UIN holders recei