Article
What is GST Form?
Under GST all the registered dealers need to share their business information like sales, purchases, tax collected, tax paid and others on the Goods and Services Tax (GST) portal. This process is carried out by filing GST returns online on the regular basis by using appropriate GST return forms.
What are the various GST Return Forms?
The Government of India has come up with the different GST Return forms, depending on the category of the taxpayer. The GST Forms are available on the official website of the Central Board of Direct Taxes. The traders/ dealers registered under GST can file their GST return by logging in to the official GST Portal.
| Type of Taxpayers | GST Form |
| Normal Taxpayer | GSTR-1 |
| GSTR-2 | |
| GSTR-1A | |
| GSTR-2A | |
| GSTR-3 | |
| GSTR-9 | |
| Composition Taxpayer | GSTR-4 |
| GSTR-4A | |
| GSTR-9A | |
| Foreign Non-Resident Taxpayer | GSTR-5 |
| Input Service Distributors | GSTR-6 |
| Tax Deductors | GSTR-7 |
| e-Commerce Portals | GSTR-8 |
What is the due date to file GST Forms?
Depending on the GST form that needs to filed by the taxpayer, the due dates for filing GST returns may vary. The following are the due dates for filing different GST Return forms: -
| Type of Taxpayers | GST Form | Due Date |
| Normal Taxpayer | GSTR-1 | 10th of the next month |
| GSTR-2 | 15th of the next month | |
| GSTR-1A | 15th of the next month | |
| GSTR-2A | 15th of the next month | |
| GSTR-3 | 20th of the next month | |
| GSTR-9 | 31st December of the coming Financial Year | |
| Composition Taxpayer | GSTR-4 | 18th of the next month of the quarter |
| GSTR-4A | 18th of the next month of the quarter | |
| GSTR-9A | 31st December of the coming financial year | |
| Foreign Non-Resident Taxpayer | GSTR-5 | 20th of the next month |
| Input Service Distributors | GSTR-6 | 13th of the next month |
| Tax Deductors | GSTR-7 | 10th of the next month |
| e-Commerce Portals | GSTR-8 | 10th of the next month |
