Due date of various GST Returns.

 

1) Regular Returns- These returns are required to be filed on monthly, quarterly or annual basis

Return Form Particulars Frequency CGST Act and Rules Due Date Applicable for
GSTR-1 Details of outward supplies > Rs 1.5 Crore Monthly Sec 37, Rule 59 11th* of the next month with effect from October 2018
*Previously, the due date was 10th
Normal/ Regular Taxpayers
Details of outward supplies <= Rs 1.5 Crore Quarterly (However he can opt to file on monthly basis at beginning of the year) Sec 37, Rule 59 Last date of month subsequent to the quarter
GSTR-2 Details of inward supplies Monthly Sec 38, Rule 60 15th of the next month (Deferred till further advice) Normal/ Regular Taxpayers
GSTR-3 Monthly return Monthly Sec 39(1), Rule 61 20th of the next month (Deferred till further advice) Normal/ Regular Taxpayers
GSTR-3B Monthly summary return Monthly Sec 39(1), Rule 61 20th of the next month (to be continued till GSTR-3 becomes applicable) Normal/ Regular Taxpayers
GSTR-4 Return under the composition levy Quarterly Sec 39(2), Rule 62 18th of the month succeeding quarter Composition taxpayer
GSTR-5 Return by non-resident tax payers [foreigners] Monthly Sec 39(5), Rule 63 20th of the next month or within 7 days after expiry of registration, whichever is earlier Non-Resident taxpayer
GSTR-5A Return by persons providing online information and database access or retrieval services Monthly Sec 39(5), Rule 64 20th of the next month Online information and database access or retrieval services
GSTR-6 Return by input service distributors Monthly Sec 39(4), Rule 65 13th of the next month Input service distributors
GSTR-7 Return for TDS Monthly Sec 39(3), Rule 66 10th of the next month Tax Deductor
GSTR-8 Return for TCS Monthly Sec 52, Rule 67 10th of the next month (effective from 01.10.2018) E-Commerce Operator
GSTR-9 Annual return Annually Sec 44, Rule 80 31st December of the next Financial Year (FY 17-18 extended till 30.06.19) Normal/ Regular Taxpayers
GSTR-9A Annual Return by composition taxpayer Annually Sec 10, Rule 80 31st December of the next Financial Year (FY 17-18 extended till 30.06.19) Composition taxpayer
GSTR-9B Annual Return by E-Commerce Operator Annually Sec 52, Rule 80 31st December of the next Financial Year (Not applicable for FY 17-18 since sec 52 became applicable wef 01.10.18) E-Commerce Operator
GSTR-9C Annual return along with the copy of Audited Annual accounts and a reconciliation statement Annually Sec 35(5), Rule 80 31st December of the next Financial Year (FY 17-18 extended till 30.06.19) Normal/ Regular Taxpayers having turnover > Rs 2 Crore
GSTR-10 Final Return Once, when GST Registration is cancelled or surrendered Sec 45, Rule 81 Within 3 months of the date of cancellation or date of cancellation order, whichever is later. Registered person whose registration has been cancelled
GSTR-11 Details of inward supplies to be furnished by a person having UIN and claiming a refund Monthly Rule 82 28th of the month following the month for which statement is filed Person having UIN

 

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