Types of GST Returns and their Due Dates

GSTR-1
Details of outward supplies of taxable goods and/or services effected.
Filed by Registered Taxable Supplier.
10th of the next month.

GSTR-2
Details of inward supplies of taxable goods and/or services effected claiming input tax credit.
Filed by Registered Taxable Recipient.
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.
Filed by Registered Taxable Person.
20th of the next month.

GSTR-4
Quarterly return for compounding taxable person.
Filed by Composition Supplier.
18th of the month succeeding quarter.

GSTR-5
Return for Non-Resident foreign taxable person
Filed by Non-Resident Taxable Person.
20th of the next month.

GSTR-6
Return for Input Service Distributor
Filed by Input Service Distributor.
13th of the next month.

GSTR-7
Return for authorities deducting tax at source.
Filed by Tax Deductor.
10th of the next month.

GSTR-8
Details of supplies effected through e-commerce operator and the amount of tax collected.
Filed by E-commerce Operator/Tax Collector.
10th of the next month.

GSTR-9
Annual Return
Filed by Registered Taxable Person.
31st December of next financial year.

GSTR-10
Final Return.
Filed by Taxable 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-11
Details of inward supplies to be furnished by a person having UIN
Filed by Person having UIN and claiming refund
28th of the month following the month for which statement is filed.

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