List of GST Returns along with their due dates


With deadline for applicability of Goods and Service Tax (GST) coming near, there’s still confusion as to number of return to be filed. This article is a guide to the number of returns under GST and their Due Dates.

Form No.
Details to be filed
To be filed byDue Date
GSTR-1Details of outward supplies of taxable goods and/or services effected. It has to be noted that GST is based on concept of Input credit set off with Output Tax. Hence, all supplier have to file to let their buyers to receive credit of tax collected by supplier.Registered Taxable Supplier10th of the next month for the current month
GSTR-2Details of inward supplies of taxable goods and/or services effected claiming input tax credit. Only credit details filed by supplier will  be allowed for automatic set off.Registered Taxable Recipient15th of the next month for the current month
GSTR-3Monthly return on the basis of finalization of details of outward supplies and inward supplies along with the payment of amount of tax.Registered Taxable Person20th of the next month for the current month
GSTR-4Quarterly return for compounding taxable person.Composition Supplier18th of the month succeeding quarter
GSTR-5Return for Non-Resident foreign taxable personNon-Resident Taxable Person20th of the next month for the current month
GSTR-6Return for Input Service DistributorInput Service Distributor13th of the next month for the current month
GSTR-7Return for authorities deducting tax at source.Tax Deductor10th of the next month for the current month
GSTR-8Details of supplies effected through e-commerce operator and the amount of tax collectedE-commerce Operator/Tax Collector10th of the next month for the current month
GSTR-9Annual ReturnRegistered Taxable Person31st 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 cancellation order, whichever is later.
GSTR-11Details of inward supplies to be furnished by a person having UINPerson having UIN and claiming refund28th of the month following the month for which statement is filed

The average number of forms to be filed each month comes to 3. Although it seems a lot higher number for entities that are subject to single type of taxes like either VAT or Service tax as prevalent at present, it will be of great help for entities that at present have to file many returns on account of being registered under Excise, Sales Tax, Service Tax and other Indirect Taxes.

Tags : Due DatesGST
Raj Kumar

The author Raj Kumar

I love blogging and studying taxation. I write articles related to Tax laws and common issues in handling taxation in India. Often, common but small mistakes make things complicated. I write and share them to save precious time of others.

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