GSTR 1: Registered person shall be required to submit details of outward supplies other than the following registered person               

 i.Input Service Distributor          

ii.Non-Resident Taxable Person                

iii.Person paying tax under section 10 i.e. person opting for Composition Levy    

iv. Person required to deduct tax at source i.e.person paying tax under section 51               

v. Person required to collect tax at source i.e.person paying tax under section 52

GSTR 2:  Registered person shall be required to submit details of Inward supplies other than the following registered persons:
                             
 i. Input service distributor  
 
 ii.Non-Resident  Taxable person   
                      
iii.Person paying tax under section 10 i.e. person opting for Composition Levy   
 
iv.Person required to deduct tax at source i.e. person paying tax under section 51.                                 
 
v.Person required to collect tax at source i.e. person paying tax under section 52
 
GSTR 3: Registered person shall be required to submit return in from GSTR-3, barring the following registered persons                                             
 
i. Input service distributor         
 
ii.Non-Resident  Taxable person                                         
 
iii.Person paying tax under section 10 i.e. person opting for Composition Levy    
 
iv.Person required to deduct tax at source i.e. person paying tax under section 51.                                 
 
v.Person required to collect tax at source i.e. person paying tax under section 52
 
GSTR 4: Registered person paying tax under section 10 i.e. person paying composition levy in lieu of tax
 

GSTR 5: Registered Non-Resident Taxable person

GSTR 6: Taxable person registered as Input Service Distributor

GSTR 7: Registered person required to deduct tax under section 51

GSTR 9/9A: Registered person shal be required to submit Annual return other than the following registered person                                         

i. Input Service Distributor           

ii. Non-Resident Taxable person 

iii. Person required to deduct tax at source i.e. Person paying tax under section 51                             

iv. Person required to collect tax at source i.e. person paying 

2. How should the return be submitted?

 
Electronically
 

3. Periodicity of Filing of Return:

 
GSTR 1, GSTR 2 & GSTR 7: Monthly
 
 
GSTR 3, GSTR 5 & GSTR 6: Every Calender month or part thereof
 

GSTR 4: Each quarter or part thereof

GSTR 9/9A: Yearly

4. Due Date for Deposit of Tax:

 

GSTR 1, GSTR 2, GSTR 6 & GSTR 9/9A: NA

GSTR 3, GSTR 4, GSTR 5 & GSTR 7: Last Date for filing of the return

5. Due Date for Submission of Return:

 

GSTR 1: On or before the 10th day of the month succeeding the said tax period

GSTR 2: After the tenth but on or before the fifteenth day of the month succeeding the tax period

GSTR 3: On or before twentieth day of the month succeeding such calender month or part thereof

GSTR 4: Eigtheen days after the end of such quarter

GSTR 5: Twenty days after the end of a calender month or within seven days after the last day of the period of registration, whichever is earlier

GSTR 6: Thirteen days after the end of such month

GSTR 7: Ten days after the end of such month

GSTR 9/9A: On or before the thirty first day of December following the end of such financial year

6. Time Limit to Rectify error or omission in the Return:

 
GSTR 1 & GSTR 2: Earlier of the Two Dates:               
 
 i.Furnishing of the returns under section 39 for the month of September following the end of the financial year to which such details pertain or                 
 
ii.Furnishing of the relevant annual return
 
GSTR 3, GSTR 5, GSTR 6 & GSTR 7: Earlier of the Two Date:             
 
i.Due date for Furnishing of return for the month of September, following the end of the financial year to which such details pertain                                
 
ii. Actual Date of Furnishing of the relevant annual return
GSTR 4: Earlier of the Two Date              
 
i.Due date for Furnishing of return for the Second Quarter, following the end of the financial year to which such details pertain.  
 
ii.Actual Date of Furnishing of the relevant annual return

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