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GST Returns Chart

GST Returns Chart

ReturnDescriptionWho Files?S t a n d a r d Date for filing
GSTR-1*Statement of Outward sup- plies of Goods or ServicesNormal Registered Person10th of the next month
GSTR-2*Statement of Inward supplies of Goods or servicesNormal Registered Person15th of the next month
GSTR-3*Return for a normal taxpayerNormal Registered Person20th of the next month
GSTR-3BS i m p l e M o n t h l y Return for the period Jul 2017 to March 2018Normal Registered Person20th of the next month
GSTR-4 Quarterly ReturnTaxable Person opting for Composition Levy18th of the month succeeding the quarter
GSTR-5Monthly return for a non-resident taxpayer Non-resident taxpayer20th of the month succeeding tax period & within 7 days after expiry of registration
GSTR-5AMonthly return for a person supplying OIDAR services from a place outside India to a non-taxable online recipientSupplier of
OIDAR Services
20th of the next month
GSTR-6Monthly return for an Input Service Distributor (ISD)Input Service Distributor13th of the next month
GSTR-7Monthly return for authorities deducting tax at sourceTax Deductor10th of the next month
GSTR-8 M o n t h l y statement for E-Commerce Operator depicting supplies effecting through it.E-Commerce Operator10th of the next month
GSTR-9Annual ReturnRegistered Person other than an ISD, T D S / T C S Taxpayer, casual
taxable person and Non-resident taxpayer.
31st December of next Financial Year
GSTR-9ASimplified Annual Return under Composition SchemeTaxable Person opting for Composition Levy31st December of next Financial Year
GSTR-10Final ReturnTaxable person whose registration has been surrendered or cancelled.Within three months of the
date of cancellation or date of order of cancellation, whichever is later.
GSTR-11Details of inward supplies to be furnished by a person having UINPersons who have been issued a Unique Identity Number(UIN)28th of the next month

* Registered persons having aggregate turnover of up to 1.5 Crore rupees in the preceding financial year or the current financial year shall furnish GSTR-1on a quarterly basis. Other Registered persons having aggregate turnover of more than 1.5 Crore rupees shall furnish these returns on a monthly basis. Filing of GSTR-2 and GSTR-3 has been postponed till a further announcement in this regard is made.

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