GST Returns for Specified Special Category Registered Persons
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GSTR-5 |
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Category of tax payer |
Non Resident Foreign Taxable Person |
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Periodicity |
Monthly |
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Due Date |
20th of the following month |
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Details to be Furnished |
Details of all outward & inward supplies of goods and services, tax payable and payment of tax. |
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Other Important points |
Non-resident taxpayers are those suppliers who do not have a permanent business establishment in India and have come for a temporary period to make supplies in India. |
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GSTR-6 |
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Category of tax payer |
Input Service Distributors |
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Periodicity |
Monthly |
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Due Date |
13th of the following month |
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Details to be Furnished |
Details of all Input Tax Credit availed and Distribution of ITC |
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Other Important points |
GSTR-6 has to be filed by ever ISD even if it is a nil return. |
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GSTR-7 |
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Category of tax payer |
Authorities deducting Tax at Source (TDS Deductor) |
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Periodicity |
Monthly |
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Due Date |
10th of the following month |
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Details to be Furnished |
Details of TDS deducted, TDS payable and TDS paid etc. |
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Other Important points |
The person whose TDS has been deducted can claim input credit of such TDS deducted and utilize it for the payment of output tax liability if the Deductor has furnished GSTR-7. |
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GSTR-8 |
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Category of tax payer |
Registered E Commerce Operators |
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Periodicity |
Monthly |
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Due Date |
10th of the following month |
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Details to be Furnished |
Details of such supplied effected through the e-commerce platform and the amount of tax collected (TCS) |
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Other Important points |
E Commerce Operator means any person who owns or manages a digital or electronic facility or platform for electronic commerce |
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GSTR-10 |
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Category of tax payer |
Person whose registration has been surrendered or cancelled |
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Periodicity |
On cancellation/ surrender of RC |
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Due Date |
Within 3 months from the date of cancellation of registration or date of cancellation Order, whichever is later |
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Details to be Furnished |
Final details for the balance tax period including Tax Payable, Paid, credit held etc. |
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GSTR-11 |
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Category of tax payer |
Person holding UIN ( Unique Identity Number) |
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Periodicity |
Monthly |
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Due Date |
28th of the month following the month in which the inward supply is received by UIN |
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Details to be Furnished |
Details of inward supplies and Refund Claims to be furnished by a person having UIN |
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Other Important points |
The following organizations can apply for a UIN:
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