Various Types of GSTR Forms Explained

GST returns can be filed using different forms depending on the type of transaction and registration of the taxpayer. Return forms for normal taxpayers are:

GSTR 1

GSTR-1 form has to be filed by a registered taxable supplier with details of the outward supplies of goods and services. This form is filled by the supplier. The buyer has to confirm the auto-populated buy information on the form and make modifications if required. The form will contain the following details:

• Business name, period for which the return is filed, Goods and Services Taxpayer 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-1 has to be filed by 10th of the following month.

GSTR 2

GSTR-2 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, a 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-2 has to be filed by 15th of the following month.

GSTR 2A

The GSTN platform creates the GSTR-2A, a purchase-related tax report, automatically for each entity. It is based on data from your suppliers' GSTR-1, GSTR-5, GSTR-6, GSTR-7, and GSTR-8 tax forms.

The form for GSTR 2A will contain the following information:

• GSTIN (Business name, a period for which the return is filed, Goods and Services Tax Identification)
• Taxpayer name

GSTR 2B

The GST platform has included the GSTR-2B, a new static month-by-month auto-drafted statement for normal taxpayers (whether or not they have chosen the QRMP plan). Beginning with the August 2020 tax period, the statement was implemented.

GSTR 3

GSTR-3 form has to be filed by a registered taxpayer with details that are automatically populated 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-3 has to be filed by 20th of the following month.

GSTR 3A

GSTR 3A is a notice issued by Central Board of Indirect Taxes and Customs (CBIC) against those who have not filed their GST returns.

GSTR 4

GSTR-4 form has to be filed by taxpayers who have opted for the Composition Scheme. Taxpayers with small business or a turnover of up to Rs.75 lakh can opt for the Composition Scheme wherein he or she have to pay tax at a fixed rate based on the type of business. Taxpayers under this scheme will not have input tax credit facility. GSTR-4 quarterly return form will contain the following details:

• The total value of consolidated supply made during the period of return.
• Details of tax paid.
• Invoice-level purchase information.

GSTR-4 has to be filed by 18th of the following month.

GSTR 4A

The GST Return GSTR-4A is something that a composition dealer is required to submit. Contrary to a regular taxpayer, who must submit three monthly returns, a dealer who chooses the composition scheme is only obliged to submit one return, the GSTR 4, once a year by the 30th of April after the end of the fiscal year.

GSTR 5

GSTR-5 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

GSTR-6 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

GSTR-7 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

GSTR-8 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.

GSTR-8 has to be filed by 10th of the following month.

GSTR 9

GSTR-9 form is filed by normal taxpayers with details of all income and expenditure for the year. This detail will be regrouped in accordance with the monthly returns. The taxpayer will have the opportunity to make modifications in the information provided if required. GSTR-9 has to be filed by 31st December of the following financial year along with the audited copies of the annual accounts.

GSTR 10

GSTR-10 form has to be filed by any taxpayer who opts for cancellation of GST registration. This form will contain the following:

• Application Reference Number (ARN).
• Date of cancellation of GST registration.
• Unique ID of cancellation order.
• Date of cancellation order.
• Details of closing stock including amount of tax payable on closing stock.

GSTR-10 final return form has to be filed within 3 months of the date of cancellation or date of cancellation order, whichever is later.

GSTR 11

GSTR-11 form has to be filed by everyone who has been issued a Unique Identity Number (UIN) and claims a refund of the taxes paid on inward supplies. This form will contain the following details:

• Name of the government entity, UIN, and period of return.
• All inward purchases from GST registered supplier will be auto-populated.