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For every GSTIN registered, a taxpayer is mandated to file a return against it. This return is called as GST return. In fact, there are 22 types of GST returns prescribed under the GST Rules? Out of them, only 11 are active, 3 suspended, and 8 view-only in nature.
The GST law has prescribed the following number of returns. And these returns are prescribed with the due date of filing with its provisions laid in CGST Act 2017
S.No |
Form No. |
Title of GST return Form |
1 |
Details of outward supply of goods or services to be filed monthly or quarterly.
|
|
2 |
Monthly return containing details of taxes collected on outward supplies and details of taxes paid on input supplies. (No invoice level details) Note: The return is to be filed even if there is no business activity for any period under tax (Nil return in such cases) |
|
3 |
Return for the composite dealer (Quarterly):
|
|
4 |
GST CMP-08 |
Quarterly self-assessed statement-cum-payment by composition dealers. |
5 |
Goods and Services Tax Return of non-resident taxable person: |
|
6 |
GSTR 5A |
Particulars of supplies of online information and database access or retrieval services by a person located outside India to a non-taxable person in India. |
7 |
GSTR 6 |
Return for input service distributors: |
8 |
GSTR 6A |
Detail of supplies auto drafted from GSTR 1 and GSTR 5 to Input service distributor: |
9 |
GSTR 7 |
Return for tax deducted at source :
|
10 |
GSTR 8 |
Particulars of tax collection at source :
|
11 |
GSTR 9 |
Annual Return :
|
12 |
GSTR 9C |
Return of registered person whose annual turnover exceeds ₹ 2 Crore whose a/c is under audit :
|
13 |
GSTR 11 |
Inward supply of person having Unique Identity Number: |
Since the government has mandated return filing under GST, thus you must file a NIL return even if there is no transaction. However, you must keep in mind:
Read More on GST Returns
GST Returns, New GST Returns & Forms, Sahaj GST Returns, Sugam GST Returns, GSTR 1, GSTR 2, GSTR 3B, GSTR 4, GSTR 5, GSTR 5A, GSTR 6, GSTR 7, GSTR 8, GSTR 9, GSTR 10, GSTR 11
GST
GST Software, GST Calculator, GST on Freight, GST on Ecommerce, GST Impact on TCS, GST Impact on TDS, GST Exempted Goods & Services, Reverse Charge Mechanism in GST, GST Declaration
Types of GST
CGST, SGST, IGST, UTGST, Difference between CGST, SGST & IGST
GST Rates & Charges
GST Rates, GST Rate Finder, GST Rate on Labour Charges, HSN Codes, SAC Codes, GST State Codes
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