In this article, we will discuss the due dates of various GST returns and the applicability of GST returns as per the relevant GST Forms.
For regular Business:
| Return Form
|
Particulars |
Frequency | Due Date of filing Return | ||
| GSTR-1 | Details of outward supplies of taxable goods and/or services effected | Monthly | 11th of the next month | ||
| GSTR-2 | Details of inward supplies of taxable goods and/or services effected claiming input tax credit. | Monthly | 15th of the next month | ||
| GSTR-3 | Monthly return on the basis of finalization of details of outward supplies and inward supplies along with the payment of amount of tax. | Monthly | 20th of the next month | ||
| GSTR-9 | Annual Return | Annually | 31st December of next financial year | ||
| GSTR-9C | Annual Reconciliation, Statement, Certificate | Annually | 31st December of next financial year | ||
| GSTR-3B | Simple Return in which summary of outward supplies along with Input Tax Credit is declared and payment of tax is affected by taxpayer | Monthly | 20th of the next month |
Dealers opting for Composition Scheme
| Return Form | Particulars | Frequency | Due Date of filing Return |
| GSTR-4 | Return for a taxpayer registered under the composition levy | Quarterly | 18th of the month succeeding quarter |
| GSTR-9A | Annual Return to be filled by Composition Dealers | Annually | 31st December of next financial year |
For specified registered Dealers
| Return Form
|
Particulars
|
Frequency | Due Date of filing Return
|
|||
| GSTR-5 | Return for Non-Resident foreign taxable person | Monthly | 20th of the next month | |||
| GSTR-5A | Return for non-resident taxpayers who provide OIDAR services | Monthly | 20th of the next month | |||
| GSTR-6 | Return for Input Service Distributor | Monthly | 13th of the next month | |||
| GSTR-7 | Return for authorities deducting tax at source (TDS). | Monthly | 10th of the next month | |||
| GSTR-8 | Details of supplies effected through e-commerce operator and the amount of tax collected (TCS) | Monthly | 10th of the next month | |||
| GSTR-10 | Final Return | Once. When registration is cancelled or surrendered | Within three months of the date of cancellation or date of cancellation order, whichever is later. | |||
| GSTR-11 | Details of inward supplies to be furnished by a person having UIN and claiming refund | Monthly | 28th of the month following the month for which statement is filed |
However, such returns and due dates are subject to notifications and circulars issued by GST council.
