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Types of GST Returns and their Due Dates – A compliance calendar

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.

Author: Niranjan Reddy

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