GST Return Filing

Who is required to file GST Returns?

A normal taxpayer will be required to furnish required returns monthly / Quarterly and annual return based on the Turnover generated during the last Financial Year. There are separate returns for a taxpayer registered under the composition scheme, Input Service Distributor, a person liable to deduct or collect the tax (TDS/TCS).
For the filing of GST Return, transactions need to be classified depending on the type of customer to whom the sale is done. They are: 

  • Normal/ Regular Taxpayer

  • Casual Taxpayer

  • Composition Taxpayer

  • Non-Resident Taxable Person

  • Input Service Distributor (ISD)

  • E-commerce Operator or aggregator

  • Online Service Provider (Resident / Non- Resident)

  • Special Economic Zone (SEZ) Unit/ Developer

  • GST TDS Deductor/ TCS Collector

  • UN Embassy/ Body and other notified Organizations

  • E-commerce Companies

  • Government Entities


Tax Payer/ Taxable person details shown in the Registration menu. Click here

Types and Due Dates of GST Returns

This information shows the details of all GST return forms & details of returns which are required to be filed under the GST Law, All GSTR should be filed electronically only.

  • Statement of self-assessed tax by composition dealers – same as the erstwhile form GSTR-4, which is now made an annual return with effect from FY 2019-2020 onwards.

  • The 37th GST Council meeting took the decision to make GSTR-9 filing optional for businesses with turnover up to Rs.2 crore in FY 17-18 and FY 18-19.

  • GSTR-9A filing for Composition taxpayers has been waived off for FY 2017-18 and FY 2018-19 as per the decision taken in the 27th GST Council meeting.

  • GSTR-9C is to be filed for every GSTIN, hence one PAN have multiple GSTIN, can have multiple GSTR-9C forms being filed.

Types and Due Dates of GST Returns

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