GST RETURNS

The Central Goods and Services Tax Rules, 2017 have prescribed different forms to be
filled by a registered person. A summarised list has been given below:

Forms Applicability Type Timeline

GSTR-1 Every registered person (other than Outward Monthly return-On or before
an ISD, a non-resident taxable Supplies- 11th of the subsequent month
person and a person paying tax Monthly/Q Quarterly return- On or
under the provisions of section uarterly before last day of the
10/51/52 of CGST Act, 2017) Return subsequent month
GSTR-3B Every registered person (other than Monthly On or before 20th of the
an ISD, a non-resident taxable Return subsequent month
person and a person paying tax
under the provisions of section
10/51/52 of CGST Act, 2017)
GSTR-4 Every Registered Composition Quarterly Within 18 days after the end
Supplier (section 10 of CGST Act, Return of each quarter
2017)
GSTR-5 Every Registered non - resident Inward and On or before 20th of the
Taxable Person Outward subsequent month
Supplies
GSTR-5A Non-resident OIDAR services Monthly On or before 20th of the
providers Return subsequent month
GSTR-6 Every Input Service Distributor Details of On or before 13th of the
(ISD) Tax invoices subsequent month
GSTR-7 Every Registered Person deducting Details of On or before 10th of the
tax at source (section 51 of CGST TDS subsequent month
Act, 2017)
GSTR-8 Every E-commerce operator Details of On or before 10th of the
required to collect tax (section 52 of TCS subsequent month
CGST Act, 2017)
GSTR-9 Every registered person (other than Annual 31st December of next
an ISD, a non-resident taxable Return Financial year
person and a person paying tax
under the provisions of section
10/51/52 of CGST Act, 2017)
GSTR-9A Every Registered Composition Annual 31st December of next
Supplier Return Financial year
GSTR-9C Every registered person (other than Reconciliati 31st December of next
an ISD, a non-resident taxable on statement Financial year
person and a person paying tax &
under the provisions of section Certification
10/51/52 of CGST Act, 2017)
GSTR-10 Taxable Person whose registration Final Return Within three months of the
has been cancelled or surrendered date of cancellation or date of
order of cancellation,
whichever is later
 GST SAHAJ & SUGAM RETURNS

The Government has announced the simplified GST returns (Sahaj & Sugam) filing
mechanism which will be introduced for taxpayers with a turnover below Rs. 5 crores
with effect from 1st April, 2020. These returns would require lesser information to be
declared as when compared to a regular taxpayer. It will entirely replace the existing
GSTR-1 & GSTR-3B returns.
TYPES OF RETURN

Type Eligibility Filing and Payments Frequency Forms

Sahaj  Aggregate turnover  Pay tax liabilities on Quarterly Form
during preceding Monthly basis for first two GST
financial year is up to months of each quarter RET-2
Rs. 5 Crore through Form GST PMT-
 Taxpayer is making 08, and in the third month,
supplies only to the taxpayer can pay tax
consumers, (B2C) and file RET-2
or/and  Furnish outward supplies
 Have inward supplies
details on continuous basis
on which tax is  File return on quarterly
payable on reverse basis in Form GST RET-2
charge basis (RCM) Note: You cannot claim
provisional ITC on missing
invoices
Sugam  Aggregate turnover  Pay tax liabilities on Quarterly Form
during the preceding Monthly basis for first two GST
financial year is up to months of each quarter RET-3
Rs. 5 Crore through Form GST PMT-
 Taxpayer is making 08, and in the third month,
outward supplies to the taxpayer can pay tax
registered persons and file RET-3
(B2B) & supplies to  Furnish outward supplies
consumers, (B2C) and details on continuous basis
 Have inward supplies  File return on quarterly
on which tax is basis in Form GST RET-3
payable on reverse  Note: You cannot claim
charge basis (RCM) provisional ITC on Missing
invoices
Quarterly  Aggregate turnover  Pay tax liabilities on Quarterly Form
(Normal) during the preceding monthly basis for first two GST
financial year is up to months of each quarter RET-1
Rs. 5 Crore through Form GST PMT-
 Taxpayer is making 08, and in the third month,
all kinds of supplies, the taxpayer can pay tax
including reverse and file RET-1
charge supplies  File return on quarterly
basis in Form GST RET-1
 Monthly  Aggregate turnover  Pay tax and file return on Monthly Form
during the preceding monthly basis in Form GST GST
(normal)
financial year is RET-1 RET-1
greater than Rs. 5
Crore
 Taxpayer is making
all kinds of supplies,
including reverse
charge supplies

 Return Frequency

 The taxpayer can file their returns either monthly or quarterly basis in the New
Return regime.
 Taxpayer whose aggregate turnover is more than Rs. 5 crores in the preceding
financial year may file the monthly return.
 Taxpayer whose aggregate turnover is up to Rs. 5 crores in the preceding financial
year have option to file return on the quarterly or monthly basis.
 The frequency of filing returns may be changed by the taxpayer from monthly to
quarterly or vice versa by exercising this option.

 Changing Return Frequency

To change return frequency, navigate to Returns > Manage Return Profile
(Trial) > Change Return Frequency.

 Return Type
If the return frequency is selected as quarterly, then the taxpayer can change the
return type as either Quarterly (Normal), Sahaj or Sugam, based on the types of
their transactions. Taxpayer whose aggregate turnover was more than Rs. 5
crores, in the preceding financial year, has to file Monthly (Normal) return.

 Changing Return Type

To change return frequency, navigate to Returns > Manage Return Profile
(Trial) > Change Return Type.

Disclaimer: This document is developed based on the information available in public domain. The Institute
of Company Secretaries of India shall not be responsible for any loss or damage caused due to any action
taken on the basis of information contained in this document. Any person wishing to act on the basis of the
information contained in this document should do so only after cross checking with the original source.

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