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 |