Here's a section-wise breakdown of GST returns with keywords, who needs to fill them, and their timelines:
* GSTR-1: Outward Supplies
* Keywords: Sales, Outward Invoices, Debit/Credit Notes
* Who to Fill: Regular taxpayers making outward supplies of goods or services.
* Timeline: Monthly (11th of next month) or Quarterly (13th of month after quarter) based on turnover/scheme.
* GSTR-3B: Summary Return
* Keywords: Summary Outward Supplies, Input Tax Credit
* Who to Fill: Most regular taxpayers.
* Timeline: Monthly (20th of next month) or Quarterly (22nd/24th of month after quarter) based on scheme/state.
* GSTR-4: Composition Taxpayer Annual Return
* Keywords: Composition Scheme, Annual Summary
* Who to Fill: Taxpayers who have opted for the composition scheme.
* Timeline: Annually (30th April following the financial year).
* GSTR-5: Non-Resident Taxable Person Return
* Keywords: Non-Resident, Taxable Supplies
* Who to Fill: Non-resident taxable persons conducting business in India.
* Timeline: Monthly (20th of the following month).
* GSTR-6: Input Service Distributor Return
* Keywords: ISD, ITC Distribution
* Who to Fill: Input Service Distributors.
* Timeline: Monthly (13th of the following month).
* GSTR-7: TDS Deductor Return
* Keywords: TDS, Tax Deduction at Source
* Who to Fill: Entities required to deduct TDS under GST.
* Timeline: Monthly (10th of the following month).
* GSTR-8: E-commerce Operator Return
* Keywords: E-commerce, TCS, Tax Collection at Source
* Who to Fill: E-commerce operators required to collect TCS.
* Timeline: Monthly (10th of the following month).
* GSTR-9: Annual Return
* Keywords: Annual Summary, All Returns Consolidation
* Who to Fill: All regular GST-registered taxpayers.
* Timeline: Annually (31st December of the year following the financial year).
* GSTR-9C: Reconciliation Statement
* Keywords: Annual Return Reconciliation, Audited Accounts
* Who to Fill: Taxpayers with annual turnover exceeding ₹ 5 crores.
* Timeline: Annually (31st December of the year following the financial year).
* GSTR-10: Final Return
* Keywords: Cancellation, Surrender of Registration
* Who to Fill: Taxpayers whose GST registration has been cancelled or surrendered.
* Timeline: Within three months from the date of cancellation or cancellation order, whichever is later.
* GSTR-11: UIN Holder Inward Supplies Statement
* Keywords: UIN, Inward Supplies, Refund Claim
* Who to Fill: Entities with a Unique Identity Number (e.g., embassies).
* Timeline: Monthly (28th of the month following the month for which the statement is filed).
* ITC-04: Job Work Return
* Keywords: Job Work, Goods Sent/Received
* Who to Fill: Principals sending goods to a job worker and receiving them back.
* Timeline: Half-yearly (for aggregate turnover up to ₹ 5 crores) or Annually (for aggregate turnover above ₹ 5 crores).
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