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