Forms | Filing of Return | Particulars | Due Date |
---|---|---|---|
GSTR-1 (turnover uptoRs. 1.5 crore in a year) | Quarterly (if opted by tax payer) | Details of all outward supplies of goods and services | Last day of succeeding month |
GSTR-1 (turnover above Rs. 1.5 crore in a year) | Monthly | Details of all outward supplies of goods and services | 10th of next month |
GSTR-2 | Monthly | Details of all inward supplies of goods and services | 15th of next month |
GSTR-3 | Monthly | Monthly return on the basis of finalization of details of outward supplies and inward supplies along with the payment of amount of tax. | 20th of next month |
GSTR-3B | Monthly | Simple return | 20th of next month |
GSTR-4 | Quarterly | Composition taxpayer | 18th of the month succeeding quarter |
GSTR-5 | Monthly | Non-resident foreign taxable person | 20th of the next month |
GSTR-5A | Monthly | Non-resident online information and database access or retrieval (OIDAR) | 20th of the next month |
GSTR-6 | Monthly | Input Service Distributor | 13th of the next month |
GSTR-7 | Monthly | Person deducting tax at source | 10th of the next month |
GSTR-8 | Monthly | Details of supplies made through e-commerce operator and tax collected at source | 10th of the next month |
GSTR-9 | Annually (Annual Return) | Every registered person | 31st December following the end of a financial year |
GSTR-9A | Annually (Annual Return) | Person paying tax under composition levy | 31st December following the end of a financial year |
GSTR-9B | Annually (Annual Return) | E-commerce operator | 31st December following the end of a financial year |
GSTR-10 | When registration is cancelled or surrendered | Person who surrendered GST registration | Within 3 months of cancellation of registration |
GSTR-11 | Monthly | Monthly return, providing details of inward supplies, to be filed by a person having a Unique Identification number (UIN). | 28th of the next month |