Return form        

Particulars          

frequency      

Due date           

Gstr-1

Details of outward supplies of taxable goods and/or services made during the period

For turnover upto 1.5 crore- Quaterly, last date of the following quarter For turnover above-1.5 crore- Monthly, 11th of the following month.

Example December quarter-31st January    December monthly- 11th january

Gstr-3b

Monthly return on the basis of finalization of details of outward supplies and inward supplies along with the payment of tax.

monthly

Specific dates provided for specific states.

20, 22 and 24th of the following month.

To know your state date, surf below.

GSTR-4

Return for a taxpayer registered under the composition levy

Quaterly

18th of the month succeeding quarter

Gstr-5

Return for a Non-Resident foreign taxable person

Monthly

20th of the next month

Gstr-6

Return for an 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 for a Normal Taxpayer

Annually

31st December of next financial year or such Date as my be notified by Council

Gstr-9A

Annual Return a taxpayer registered under the composition levy anytime during the year

Annually

31st December of next financial year or such Date as my be notified by Council

Gstr-10

Final return

Once, when GST 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 a refund

Monthly

28th of the month following the month for which statement is filed.