GST Returns

GSTR-2 return form has to be filed by a registered taxable recipient with details of the inward supplies of goods and services. The form will contain the following details:

• Business name, period for which the return is filed, Goods and Services Tax Identification Number (GSTIN).
• Invoices issued in the previous month and the corresponding taxes collected.
• Advances received against a supply order that has to be delivered in the future.
• Revision in outward sales invoices from the previous tax periods.

GSTR-3 return form has to be filed by a registered taxpayer with details that are automatically populated by from GSTR-1 and GSTR-2 returns forms. The taxpayer has to verify and make modifications, if any. GSTR-3 return form will contain the following details:

• Details about Input Tax Credit, liability, and cash ledger.
• Details of tax paid under CGST, SGST, and IGST.
• Claim a refund of excess payment or request to carry forward the credit.

GSTR-5 return form has to be filed by all registered non-resident taxpayers. This form will contain the following:

• Name and address of the taxpayer, GSTIN, and period of return.
• Details of outward supplies and inward supplies.
• Details of goods imported, any amendments in goods imported during the previous tax periods.
• Import of services, amendments in import of services
• Details of credit or debit notes, closing stock of goods, and refund claimed from cash ledger.

GSTR-5 has to be filed by 20th of the following month.

GSTR-6 return form has to be filed by all taxpayers who are registered as an Input Service Distributor. This form will contain the following:

• Name and address of the taxpayer, GSTIN, and period of return.
• Details of input credit distributed.
• Supplies received from registered persons.
• The amount of input credit availed under the current tax period.
• Details of inward supplies will be auto-populated from GSTR-1 and GSTR-5 return forms.
• Details of the receiver of input credit corresponding to his or her GSTIN.
• Details of credit or debit notes.
• Input tax credit received, input tax credit reverted, and input tax credit distributed as SGST, CGST, and IGST.

GSTR-6 has to be filed by 13th of the following month.

GSTR-7 return form has to be filed by all registered taxpayers who are required to deduct tax at source under the GST rule. This form will contain the following:

• Name and address of the taxpayer, GSTIN, and period of return.
• TDS details and amendments in invoice amount, TDS amount or contract details.
• TDS liability will be auto-populated. Details of fees for late filing of return and interest on delayed payment of TDS.
• Refund received from Electronic Cash Ledger will be auto-populated.

GSTR-7 has to be filed by 10th of the following month.

GSTR-8 return form has to be filed by all e-Commerce operators who are required to collect tax at source under the GST rule. This form will contain details of supplies effected and the amount of tax collected under Sub-section (1) of Section 43C of Model GST Law. Other details include:

• Name and address of the taxpayer, GSTIN, and period of return.
• Details of supplies made to registered taxable person and amendments, if any.
• Details of supplies made to unregistered persons.
• Details of Tax Collected at Source.
• TDS liability will be auto-populated. Details of fees for late filing of return and interest on delayed payment of TDS.