Return under GST
GST Return
• A return is a document containing details of
income which a taxpayer is required to file
with the tax administrative authorities.
• This is used by tax authorities to calculate tax
liability.
Types of GST Returns
1.
Any regular business
1.1 .less than 1.5 crore
2.Composition scheme
1.2 . More than 1.5 crore
1.1. Less than 1.5 crore
Return form
Particulars
Interval
GSTR-1
Details of outward supplies of
taxable goods and/or services
effected
quartly
GSTR-2
Details of inward suppliers of
taxable goods and/or effected
claiming input tax credit
quartly
GSTR-3
Finalization-details of
outward suppliers and inward
supplies along with the
payment of amount of tax
GSTR- 9
Annual return
Aunnally
GSTR-3B
Provisional return for the
month
monthly
1.2. more than 1.5 crore
Return form
Particulars
Interval
GSTR-1
Details of outward supplies monthly
of taxable goods and/or
services effected
GSTR-2
Details of inward suppliers
of taxable goods and/or
effected claiming input tax
credit
monthly
GSTR-3
Finalization-details of
outward suppliers and
inward supplies along with
the payment of amount of
tax
monthly
GSTR- 9
Annual return
Annually
GSTR-3B
Provisional return for the
month
monthly