Returns under GST

Meaning of Returns as per CGST/SGST Draft Model Act

“return” means any return prescribed or otherwise required to be furnished by or under this Act or rules made thereunder.
Who is required to file returns?

1)  Every registered taxable person

2) Registered taxable person under composition scheme

3) Person required to deduct tax at source

4) Input service distributor (ISD)

5) Non-resident foreign taxpayers

6) Every person who has been issued UIN

7) E-Commerce operator

Types of Returns

S No. Return Forms Particulars Due Date
1 GSTR1 Outward supplies 10th of the next month
2 GSTR-2 Inward supplies After 10th but before 15th of the next month
3 GSTR-3 Monthly returns 20th of the next month
4 GSTR-4 Quarterly returns 18th after the end of relevant quarter
5 GSTR-5 Monthly Returns(NRTP) Earlier of

  • 20th after the end of month
  • Within 7 days of registration
6 GSTR-6 Monthly Returns(ISD) 13th day after the end of month
7 GSTR-7 TDS Returns 10th day after the end of such month
8 GSTR-8 E-Commerce operators 10th day after the end of such month
9 GSTR-9 Annual Returns 31st of December following the end of the financial year
10 GSTR-10 Final Returns Within 3 months whichever is earlier

  • Date of cancellation
  • Date of cancellation order


*NRTP- Non Resident Taxable Person

  1. ISD- Input Service Distributor
  2. Consequences of Non-Filing

Levy of late fees

Any registered taxable person who fails to furnished i.e. monthly, quarterly, or final returns shall pay fee of
INR 100/- for every day during which such failure continue, subject to a maximum of INR 5,000/-.

In case of failure to furnish annual returns, late fees of INR 100/- per day subject to
a maximum of an amount calculated at a quarter percent of turnover in the state.

General penalty

For any person who contravenes any of the provisions of the GST Act or any rules
made thereunder for which penalty may extend up to Rs. 25,000/-.

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