GST Returns Chart
Return Description Who Files? S t a n d a r d Date for filing
GSTR-1* Statement of Outward sup- plies of Goods or Services Normal Registered Person 10th of the next month
GSTR-2* Statement of Inward supplies of Goods or services Normal Registered Person 15th of the next month
GSTR-3* Return for a normal taxpayer Normal Registered Person 20th of the next month
GSTR-3B S i m p l e M o n t h l y Return for the period Jul 2017 to March 2018 Normal Registered Person 20th of the next month
GSTR-4 Quarterly Return Taxable Person opting for Composition Levy 18th of the month succeeding the quarter
GSTR-5 Monthly return for a non-resident taxpayer Non-resident taxpayer 20th of the month succeeding tax period & within 7 days after expiry of registration
GSTR-5A Monthly return for a person supplying OIDAR services from a place outside India to a non-taxable online recipient Supplier of
20th of the next month
GSTR-6 Monthly return for an Input Service Distributor (ISD) Input Service Distributor 13th of the next month
GSTR-7 Monthly return for authorities deducting tax at source Tax Deductor 10th 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 Operator 10th of the next month
GSTR-9 Annual Return Registered 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-9A Simplified Annual Return under Composition Scheme Taxable Person opting for Composition Levy 31st December of next Financial Year
GSTR-10 Final Return Taxable 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-11 Details of inward supplies to be furnished by a person having UIN Persons 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.