GST Returns, frequency and due dates

Types of GST Returns with their description and dues dates of filing

Note : The details provided may change as per CBIC notification from time to time.
RETURN FORM
PURPOSE/DESCRIPTION
CATEGORY OF TAXPAYER
DUE DATE 
 
 
 
 
GSTR-1
THIS RETURN IS FOR SUBMITTING DETAILS OF OUTWARD SUPPLIES OF GOODS/SERVICES
FOR REGULAR TAXPAYER HAVING TURNOVER>5 CR.
MONTHLY - UPTO 11TH OF NEXT MONTH
 
 
FOR REGULAR TAXPAYER HAVING TURNOVER < 5 CR. AND OPTING FOR QRMP
QUARTERLY - UPTO 13TH OF THE FOLLOWING MONTH FROM THE END OF THE QUARTER
GSTR-2
THIS RETURN IS FORM SUBMITTING DETAILS OF INWARD SUPPLIES OF GOODS/SERVICES
ALL
PRESENTLY IT IS SUSPENDED FROM JULY;17 I.E. NOT TO BE FILED
GSTR-3
THIS RETURN IS MONTHLY RETURN FOR DETAILS OF OUTWARD AND INWARD SUPPLIES ALONGWITH TAX PAYMENT
ALL
PRESENTLY IT IS ALSO SUSPENDED FROM JULY;17 I.E. NOT TO BE FILED
GSTR-3B
SUMMARISED RETURN OF OUTWARD AND INWARD SUPPLIES ALONGWITH TAX PAYMENT
FOR REGULAR TAXPAYER HAVING TURNOVER > 5 CR.
MONTHLY - UPTO 20TH OF NEXT MONTH
 
 
FOR REGULAR TAXPAYER HAVING TURNOVER < 5 CR AND OPTING FOR QRMP
QUARTERLY - 22ND AND 24TH OF NEXT MONTH FOLLOWING THE END OF THE QUARTER
 
 
 
DUE DATE IS 22ND FOR FOLLOWING STATES & UT : Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana or Andhra Pradesh or the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands and Lakshadweep.
 
 
 
DUE DATE IS 24TH FOR FOLLOWING STATES AND UT: Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha or the Union Territories of Jammu and Kashmir, Ladakh, Chandigarh and New Delhi.
GSTR-4
ANNUAL RETURN FOR PERSONS REGISTERED UNDER COMPOSITION SCHEME
COMPOSITION DEALER
30TH DAY OF THE MONTH FROM THE END OF THE FIN. YEAR
GSTR-5
RETURN FOR NON-RESIDENT TAXABLE PERSON (If NRI do not want to avail ITC on local procurements)
NRI TAXABLE PERSON
MONTHLY - UPTO 20TH OF NEXT MONTH
GSTR-6
RETURN FOR INPUT SERVICE DISTRIBUTORS TO DISTRIBUTE INPUT CREDIT AMONG ITS UNITS
INPUT SERVICE DISTRIBUTOR
MONTHLY - 13TH OF THE NEXT MONTH
GSTR-7
MONTHLY RETURN FOR ALL DEDUCTORS DEDUCTING TAX AT SOURCE
GOVT. DEDUCTORS AND SUCH OTHER DEDUCTORS REQUIRED TO DEDUCT TAX AT SOURCE
MONTHLY - 10TH OF THE FOLLOWING MONTH
GSTR-8
STATEMENT OF TCS TO BE FILED BY E-COMMERCE OPERATORS
E-COMMERCE OPERATORS COLLECTING TCS
MONTHLY - 10TH OF THE FOLLOWING MONTH
GSTR-9
ANNUAL RETURN FOR NORMAL REGISTERED TAXPAYERS
NORMAL TAXPAYERS HAVING TURNOVER > 2CR (Optional for taxpayers having turnover below 2 Cr.)
ANNUALLY - 31ST DEC. OF NEXT FINANCIAL YEAR
GSTR-9C
ANNUAL RECONCILIATION STATEMENT (Audited 9C not required from F.Yr.2020-21)
NORMAL TAXPAYERS HAVING TURNOVER > 5 CR.
ANNUALLY - 31ST DEC. OF NEXT FINANCIAL YEAR
GSTR-10
FINAL RETURN (In Case of cancellation of Registration)
ALL TAXPAYERS
ONE TIME - WITHIN 3 MONTHS FROM THE DATE OF CANCELLATION OF REGISTRATION
GSTR-11
PERSON CLAIMING REFUND AND HAVING UIN (i.e. Unique Identification No.)
PERSON HAVING UIN
QUARTERLY - ANY TIME AFTER THE END OF THE QUARTER (there is no due date)

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Schedule - I under CGST Act

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RETURN FORM	PURPOSE/DESCRIPTION	CATEGORY OF TAXPAYER	DUE DATE

GSTR-1	THIS RETURN IS FOR SUBMITTING DETAILS OF OUTWARD SUPPLIES OF GOODS/SERVICES	FOR REGULAR TAXPAYER HAVING TURNOVER>5 CR.	MONTHLY - UPTO 11TH OF NEXT MONTH
		FOR REGULAR TAXPAYER HAVING TURNOVER < 5 CR. AND OPTING FOR QRMP	QUARTERLY - UPTO 13TH OF THE FOLLOWING MONTH FROM THE END OF THE QUARTER
GSTR-2	THIS RETURN IS FORM SUBMITTING DETAILS OF INWARD SUPPLIES OF GOODS/SERVICES	ALL	PRESENTLY IT IS SUSPENDED FROM JULY;17 I.E. NOT TO BE FILED
GSTR-3	THIS RETURN IS MONTHLY RETURN FOR DETAILS OF OUTWARD AND INWARD SUPPLIES ALONGWITH TAX PAYMENT	ALL	PRESENTLY IT IS ALSO SUSPENDED FROM JULY;17 I.E. NOT TO BE FILED
GSTR-3B	SUMMARISED RETURN OF OUTWARD AND INWARD SUPPLIES ALONGWITH TAX PAYMENT	FOR REGULAR TAXPAYER HAVING TURNOVER > 5 CR.	MONTHLY - UPTO 20TH OF NEXT MONTH
		FOR REGULAR TAXPAYER HAVING TURNOVER < 5 CR AND OPTING FOR QRMP	QUARTERLY - 22ND AND 24TH OF NEXT MONTH FOLLOWING THE END OF THE QUARTER
			DUE DATE IS 22ND FOR FOLLOWING STATES & UT : Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana or Andhra Pradesh or the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands and Lakshadweep.
			DUE DATE IS 24TH FOR FOLLOWING STATES AND UT: Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha or the Union Territories of Jammu and Kashmir, Ladakh, Chandigarh and New Delhi.
GSTR-4	ANNUAL RETURN FOR PERSONS REGISTERED UNDER COMPOSITION SCHEME	COMPOSITION DEALER	30TH DAY OF THE MONTH FROM THE END OF THE FIN. YEAR
GSTR-5	RETURN FOR NON-RESIDENT TAXABLE PERSON (If NRI do not want to avail ITC on local procurements)	NRI TAXABLE PERSON	MONTHLY - UPTO 20TH OF NEXT MONTH
GSTR-6	RETURN FOR INPUT SERVICE DISTRIBUTORS TO DISTRIBUTE INPUT CREDIT AMONG ITS UNITS	INPUT SERVICE DISTRIBUTOR	MONTHLY - 13TH OF THE NEXT MONTH
GSTR-7	MONTHLY RETURN FOR ALL DEDUCTORS DEDUCTING TAX AT SOURCE	GOVT. DEDUCTORS AND SUCH OTHER DEDUCTORS REQUIRED TO DEDUCT TAX AT SOURCE	MONTHLY - 10TH OF THE FOLLOWING MONTH
GSTR-8	STATEMENT OF TCS TO BE FILED BY E-COMMERCE OPERATORS	E-COMMERCE OPERATORS COLLECTING TCS	MONTHLY - 10TH OF THE FOLLOWING MONTH
GSTR-9	ANNUAL RETURN FOR NORMAL REGISTERED TAXPAYERS	NORMAL TAXPAYERS HAVING TURNOVER > 2CR (Optional for taxpayers having turnover below 2 Cr.)	ANNUALLY - 31ST DEC. OF NEXT FINANCIAL YEAR
GSTR-9C	ANNUAL RECONCILIATION STATEMENT (Audited 9C not required from F.Yr.2020-21)	NORMAL TAXPAYERS HAVING TURNOVER > 5 CR.	ANNUALLY - 31ST DEC. OF NEXT FINANCIAL YEAR
GSTR-10	FINAL RETURN (In Case of cancellation of Registration)	ALL TAXPAYERS	ONE TIME - WITHIN 3 MONTHS FROM THE DATE OF CANCELLATION OF REGISTRATION
GSTR-11	PERSON CLAIMING REFUND AND HAVING UIN (i.e. Unique Identification No.)	PERSON HAVING UIN	QUARTERLY - ANY TIME AFTER THE END OF THE QUARTER (there is no due date)