Types of GST Returns and their Due Dates

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In the table below, we have provided details of all the returns which are required to be filed under the GST Law.

 

Return FormWhat to file?By Whom?By When?
GSTR-1Details of outward supplies of taxable goods and/or services effectedRegistered Taxable Supplier10th of the next month
GSTR-2Details of inward supplies of taxable goods and/or services effected claiming input tax credit.Registered Taxable Recipient15th of the next month
GSTR-3Monthly return on the basis of finalization of details of outward supplies and inward supplies along with the payment of amount of tax.Registered Taxable Person20th of the next month
GSTR-4Quarterly return for compounding taxable person.Composition Supplier18th of the month succeeding quarter
GSTR-5Return for Non-Resident foreign taxable personNon-Resident Taxable Person20th of the next month
GSTR-6Return for Input Service DistributorInput Service Distributor13th of the next month
GSTR-7Return for authorities deducting tax at source.Tax Deductor10th of the next month
GSTR-8Details of supplies effected through e-commerce operator and the amount of tax collectedE-commerce Operator/Tax Collector10th of the next month
GSTR-9Annual ReturnRegistered Taxable Person31st December of next financial year
GSTR-10Final ReturnTaxable person whose registration has been surrendered or cancelled.Within three months of the date of cancellation or date of cancellation order, whichever is later.
GSTR-11Details of inward supplies to be furnished by a person having UINPerson having UIN and claiming refund28th of the month following the month for which statement is filed

All these returns are required to be filed digitally online through a common portal to be provided by GSTN, non-government, private limited company promoted by the central and state governments with the specific mandate to build the IT infrastructure and the services required for implementing Goods and Services Tax (GST).

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