GST Return

GST Return

Category  » Goods & Service Tax (GST)

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GST Returns

Every person registered under GST is required to file returns in prescribed forms.

  1.  A registered person will have to file returns either monthly (normal supplier) or quarterly basis (Supplier opting for composition scheme).
  2. An ISD will have to file monthly returns showing details of credit distributed during the particular month.
  3. A person required to deduct tax (TDS) and persons required to collect tax (TCS) will also have to file monthly returns showing the amount deducted/collected and other specified details.
  4. A non-resident taxable person will also have to file returns for the period of activity undertaken.

 

GSTR-1

Quarterly Returns (Taxpayers with Annual Turnover upto Rs. 1.5 Crore can opt for quarterly return filing)

Period (Quarterly)

Due Dates

July-Sept

10th January 2018

Oct-Dec

15th February 2018

Jan-Mar

30th April 2018

 

For turnover of more than Rs 1.5 cr

Period

Dates

July to Nov

10th Jan 2018

Dec

10th Feb 2018

Jan

10th Mar 2018

Feb

10th Apr 2018

March

10th May 2018

 

Due dates for All GST Returns

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

Monthly

20th of the next month

GSTR-4

Return for compounding taxable person

Quarterly

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