What is GST return?
· Every person registered under GST Act has to periodically furnish the details of sales,RETURNS UNDER GST REGIME – OVERVIEW Articles purchases and tax paid and collected thereon by filing a return with GST Authorities. Before filing any return payment of tax due is prerequisite otherwise such return will be invalid.

Who is required to file a return under model GST Law?

Every registered person required filing a return for the prescribed tax period. A Return needs to be filed even if there is no business activity (i.e. Nil Return) during the said tax period of return.

Persons exclusively dealing in exempted / Nil rated / non – GST goods or services would neither be required to obtain registration nor required to file returns under the GST law.

Which return to file?

Categories / Types of returns under GST Law

Return / Form



Due Date

GSTR – 1

Outward supplies made by a taxpayer.


10th of succeeding month.

GSTR – 2

Inward supplies received by a taxpayer.


15th of succeeding month.

GSTR – 3

Monthly return along with the payment of an amount of tax.


20th of succeeding month.

GSTR – 4

Quarterly return for compounding taxpayer.


18th of the month succeeding quarter.

GSTR – 5

Periodic return by a Non-Resident foreign taxpayer.


20th of the next month.

GSTR – 6

Return for Input Service Distributor (ISD).


15th of the next month.

GSTR – 7

Return for Tax Deducted at Source


10th of the next month.

GSTR – 8

Supplies effected through e-commerce operator and the amount of tax collected


10th of the next month.

GSTR – 9

Annual Return


31st December of next financial year.

GSTR – 10

Final Return (For the taxable person whose registration has been surrendered or cancelled )


Within three months of the date of cancellation or date of cancellation order, whichever is later.

GSTR – 11

Details of inward supplies for UIN.


28th of the month following the month for which statement is filed.

Steps for filing GST return?
GST return can be filed in different forms depending upon the nature of the transaction. Return Forms that are applicable for Normal Taxpayers and their due dates · Monthly Details of inward supplies in FORM GSTR-1 by the 10th of next month. · Monthly Details of outward supplies in FORM GSTR-2 by the 15th of next month. · Monthly Filing of Return in FORM GSTR-3 by the 20th of

By Haadi