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GST return types and due dates

Posted by ICS Admin Under On October 19, 2018

Return Form	Particulars	Frequency	Due Date
GSTR 1	Details of outward supplies of taxable goods and/or services effected	Monthly	10th 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 3B	Simple return for Jul 2017- Mar 2018	Quarterly	20th of the next month
GSTR 4	Return for compounding taxable person	Monthly	18th of the month succeeding quarter
GSTR 5	Return for Non-Resident foreign taxable person	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.	Monthly	10th of the next month
GSTR 8	Details of supplies effected through e-commerce operator and the amount of tax collected	Monthly	10th of the next month
GSTR 9	Annual Return	Annually	31st December of next financial year
GSTR 9A	Annual Return	Monthly	31st December of next financial year
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