Sec 2(97) – Return

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Sec 2(97) – Return 2017-04-14T03:24:23+00:00
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    #1250 |

    “return” means any return prescribed or otherwise required to be furnished by or under this Act or the rules made thereunder;

    Priya MadrechaPriya Madrecha
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    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    quarter

    Periodic 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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