| Return |
Particulars |
Due date |
Frequency |
APPLICABLE TO |
| GSTR-1 |
Furnishing details outward supplies |
10th of following tax month |
Monthly |
Normal / Regular Taxpayer |
| GSTR-2 |
Furnishing details of inward supplies |
15th of the Following month |
Monthly |
Normal / Regular Taxpayer |
| 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. |
20th of the Following month |
Monthly |
Normal / Regular Taxpayer |
| GSTR-4 |
Return to be furnished by a registered taxable person under composition scheme |
18th of the month following of the quarter |
Quarterly |
Composition taxpayer |
| GSTR-5 |
Return to be furnished by non-resident taxable person |
20th of the next month or within 7 days after expiry of registration, whichever is earlier |
Monthly |
Non-Resident taxpayer |
| GSTR-6 |
Return to be furnished by Input Service Distributor |
13th of succeeding tax period |
Monthly |
Input Service Distributor |
| GSTR-7 |
Return to be furnished by persons liable to deduct tax at source |
10th of the next month |
Monthly |
Tax Deductor |
| GSTR-8 |
Monthly Return (Statement) for Collection of Tax at Source |
10th of the next month |
Monthly |
E-Commerce Operator |
| GSTR-9 |
Annual return |
31st December of the next Financial Year |
Yearly |
Normal tax payer (other than casual tax payer) |
| GSTR-10 |
Final Return |
3 months from the date of cancellation/order of cancellation, whichever later |
|
Person who want cancelled or surrendered |
| GSTR-11 |
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