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“return” means any return prescribed or otherwise required to be furnished by or under this Act or the rules made thereunder;
The term ‘return’ is used in this law, as under other taxation laws, to refer to a document by which details of transactions are furnished to the relevant tax department. This term is also used under the GST law, to refer to return of goods upon after they have been received (commonly known as purchase returns, sale returns). However, the term defined above also refers to documents to be furnished by persons who are required to furnish the prescribed details, in the form and manner prescribed by the rules.
Further, this term does not refer to a return under the GST law, but refers to “any return” prescribed under the law. Below are the various returns under the GST law:
Return to furnish the below details Return Due date for filing
Outward supplies (other than composition GSTR1 10th of next month
supplier, ISD)Inward supplies received GSTR 2 15th of next month
(other than composition supplier, ISD)Monthly return (other than GSTR 3 20th of next month
composition supplier, ISD)Quarterly return for composition supplier GSTR 4 18th of next month
after the quarterPeriodic return by non-residents GSTR5 20th of the next month (or 7 days from the last date registeration if earlier)
Return for Input Service Distributor (ISD) GSTR 6 13th of next month
Return for Tax Deducted at Source GSTR 7 10th of next month
Return for Tax collected at Source GSTR 8 10th of next month
Annual Return GSTR 9/A Dec 31st of next FY
Final return GSTR 10 Upon cancellation
of registeration
Details of inward supplies of persons having UIN GSTR 11
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