GST Return Filing

Return Form

Details

Frequency

Due date of filing

GSTR-1

Details of outward supplies of taxable goods and services to be filed by all entities except Input Service Distributor and Composition taxpayer. Even ‘Nil’ filing is compulsory.

Monthly/Quarterly

• Annual Turnover upto Rs. 1.5 Crores: Within 1 month of the end of the quarter
• Annual Turnover above Rs. 1.5 Crores: within 11 days of the end of relevant month

GSTR-2

Details of inward supplies of taxable goods and/or services and input tax credit

    Monthly

Filing of GSTR-2 has been Suspended

GSTR-2A

Details of all the inward supplies of goods/services from registered dealers.

        N.A.

Auto-populated from the GSTR-1 filed by suppliers. It is read only & non-editable.

GSTR-3

Monthly return on the basis of finalization of details of outward supplies and inward supplies along with payment of tax

   Monthly

Filing of GSTR-3 has been suspended

GSTR-3B

Summarized monthly return of inward and outward supplies, input tax credit and GST payable, effecting payment of tax by taxpayer

   Monthly

• 20th of next month (for taxpayers having annual turnover above Rs. 5 Crores)
• For other taxpayers:- 22nd or 24th of next month depending in jurisdictional state

CMP-08

Special statement cum challan to declare the details or summary of self assessed tax payable for a quarter by composition dealer

Quarterly

Within 18 days from the end of the relevant quarter

GSTR-4

Annual Return for Composition dealers

Annual

By 30th April following the end of the financial year

GSTR-5

Details of all inward and outward supplies and tax liabilities to be filed by Non Resident or foreign taxable person

Monthly

20th of next month

GSTR-5A

Return to be filed by non-resident taxpayers providing OIDAR services

Monthly

20th of next month

GSTR-6

Return to be filed by Input Service Distributor

Monthly

13th of next month

GSTR-7

Return to be filed by entities liable to deduct TDS on inwards supplies

Monthly

10th of next month

GSTR-8

Return of supplies made through e-commerce platform to be filed by e-commerce operator collecting TCS

Monthly

10th of next month

GSTR-9

Annual Return to be furnished by a normal taxpayer including OIDAR service providers, SEZ units, SEZ developer etc.

Annually

31st December of next financial year

GSTR-9A

Annual Return for a taxpayer registered under composition scheme

Annually

Waived off presently

GSTR-10

Final Return to be filed when GST registration is cancelled or surrendered

Once in life time

Within 3 months of 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 a refund

Monthly

28th of the month following the month for which statement is filed.