Types of Returns and Registered Person in GST | All GST Returns
In this Article we shall be reading about types of registered persons in GST and compliance requirements for them.
Following mentioned are the types of persons GST
Regular Registered Person
A person not registered under any of class mentioned at s.no. 2 to 9 above
Return Compliance Summary
| Return Form | Title | Frequency | Standard Due date * |
| GSTR-1 | Statement of Outward Supplies | Monthly
Optional Quarterly for taxpayers having turnover below 1.5 Crore. |
11th of the next month
Last day of the month subsequent to quarter |
| GSTR-1A
Suspended |
Details of inward supplies added, corrected or deleted by the recipient in his FORM GSTR-2 | ||
| GSTR-2
Suspended |
Statement of Inward Supplies | Monthly | 15th of the next month |
| GSTR-2A | Auto drafted Inward supplies from GSTR-1, GSTR-5, GSTR-6, GSTR-7 and GSTR-8. | ||
| GSTR-3
Suspended |
Monthly Return | 20th of the next month | |
| GST-3B | Monthly Return | Group wise Different Dates (Click to know) | |
| GSTR-9 | Annual Return | 31st December of next Financial Year | |
| GSTR-9C | Reconciliation Statement and Certification | Annual | 31st December of next Financial Year |
| GSTR-10 | Final Return | Upon cancellation of registration | Within 3 months form date of cancellation or cancellation order (whichever is earlier) |
Composite Registered person
Scheme for small taxpayers opting to pay tax at lower rates with No Input Tax Credit and less Compliance
Return Compliance Summary
| Return Form | Frequency | Standard Due date * | |
| GSTR-4 |
Quarterly for FY 2017-18 & 18-19 Annual from FY 2019-20 |
18th day of Next Month 30th April of next financial year |
|
| GSTR-4A | Auto-drafted details from GSTR-1, GSTR-5 and GSTR-7 | ||
| CMP-08
|
Statement for payment of self-assessed tax | Quarterly | 18th day of month subsequent to quarter |
| GSTR-9A | Annual Return | Annual | 31st December of next Financial Year |
Casual Registered Person
Casual taxable person means a person who occasionally undertakes transactions involving supply of goods or services or both in the course or furtherance of business, whether as principal, agent or in any other capacity, in a State or a Union territory where he has no fixed place of business.
Return Compliance Summary
| Return Form | Title | Frequency | Standard Due date * |
| GSTR-1 | Statement of Outward Supplies | Monthly
Optional Quarterly for taxpayers having turnover below 1.5 Crore. |
11th of the next month
Last day of the month subsequent to quarter |
| GSTR-3B | Monthly Return | Group wise Different Dates (Click to know) | |
Non-Resident Taxable Person
Non-resident taxable person means any person who occasionally undertakes transactions involving supply of goods or services or both, whether as principal or agent or in any other capacity, but who has no fixed place of business or residence in India.
Return Compliance Summary
| Return Form | Title | Frequency | Standard Due date * |
| GSTR-5 | Return | Monthly | Earlier of following
20th of the next month or seven days after the last day of the validity period of registration. |
Input Service Distributor
Input Service Distributor means an office of the supplier of goods or services or both which receives tax invoices towards the receipt of input services and issues a document for the purposes of distributing the ITC paid on the said services to a supplier of taxable goods or services or both having the same Permanent Account Number
Return Compliance Summary
| Return Form | Frequency | Standard Due date * |
| GSTR-6 | Monthly Return | 13th of the Next Month |
| GSTR-6A | Monthly Details of supplies auto-drafted form from GSTR-01 | |
Tax Deductor
Prescribed government authority has to deduct TDS on payment made or credited to supplier where total value of such supply exceeds 2.5 Lakhs.
Return Compliance Summary
| Return Form | Title | Frequency | Standard Due date * |
| GSTR-7 | Return for Tax Deducted at Source | Monthly | 10th day of Next Month |
| GSTR-7A | Monthly Tax Deduction at Source Certificate available to deductee upon filing of GSTR-7 by Deductor. | ||
Tax Collector
Every electronic commerce operator is required to collect tax on the net value of taxable supplies made through it.
Return Compliance Summary
| Return Form | Title | Frequency | Standard Due date * |
| GSTR-8 | Statement of Tax Collection at Source | Monthly | 10th day of Next Month |
| GSTR-9B | Annual statement | Annual | 31st December of Next Financial Year |
Unique Identity Number (UIN)
Specified Organizations are entitled to refund of taxes paid and such organizations shall be granted UIN.
Return Compliance Summary
| Return Form | Title | Frequency | Standard Due date * |
| GSTR-11 | Statement of inward supplies | Monthly | 28th of Next Month |
Online Information and Database Access Retrieval Services (OIDAR)
Services provided through the medium of internet and received by the recipient online without having any physical interface with the supplier of such services. E.g. downloading of an e-book online for a payment
Every registered person providing OIDAR services from a place outside India to a person in India other than a registered person shall file return in FORM GSTR-5A.
Return Compliance Summary
| Return Form | Frequency | Standard Due date * |
| GSTR-5A | Monthly | 20th of Next Month |
* Standard due date refers to general due date of return/form, this does not consider extended due date.
Mr. Setia is a CA by Profession and expert in the field of Indirect Taxation Based in Delhi. Rich experience of over 5 year.