A return is a simple document carry information about the income and income taxpayer. GST return is mandatory to file with the tax administrative authorities. GST Return Filing is calculated by the tax authorities for checking tax liability. In this article, we will discuss the due dates of various GST Returns. Collect more details about each GST Return, you need to visit our blog.
Under GST Online Process, a GST registered dealer needs to file GST returns that contain details of the following parameters:
Under the GST regime, a regular business needs to file two monthly returns and one annual return. It means the entire business owner and dealers who have incorporated under GST must file for GST Returns as per their business nature.
Once you have filed for GST Return Filing, you will have to pay all the tax liability that you owe the government. There are various types of GST Returns. In case, you have not filed GST Returns within time, you will have to pay interest or late fee which is Rs. 100/- on per day basis.
To file GST Returns, one must have records of compliant sales and purchase invoices which can be generated at free of cost. GST Return has all the details of sales and purchases made either on a quarterly or annual basis.
One should always make sure that you are registered under GST containing the 15-digit identification number. So, you should first register online to get the GST number. Know the step by step guide to filing for GST Returns on the GST portal.
GST stores all the details of sellers and buyers. If you have a company that supplies a variety of goods and services then you need to file 3 monthly returns and one annual return. Here, you can get an easier process of how to file your GST Returns Online in India. Check the step by step guide to register under GST online:
| Category | GST Return Types | Frequency | Due Date | Details to be Furnished |
| Regular Dealer | Form GSTR-1 | Monthly | 10th of succeeding month | Furnish details of outward supplies of taxable goods and/or services affected |
| Form GSTR-2A | Monthly | On 11th of succeeding Month | Auto-populated details of inward supplies made available to the recipient on the basis of Form GSTR-1 furnished by the supplier | |
| Form GSTR-2 | Monthly | 15th of succeeding month | Details of inward supplies of taxable goods and/or services for claiming input tax credit. Addition (Claims) or modification in Form GSTR-2A should be submitted in Form GSTR-2. | |
| Form GSTR-1A | Monthly | 17th of succeeding month | Details of outward supplies as added, corrected or deleted by the recipient in Form GSTR-2 will be made available to supplier | |
| Form GSTR-3 | Monthly | 20th of succeeding month | Monthly return on the basis of finalization of details of outward supplies and inward supplies along with the payment of amount of tax | |
| Form GST MIS-1 | Monthly | — | Communication of acceptance, discrepancy or duplication of input tax credit claim | |
| Form GSTR-3A | — | 15 Days from Default | Notice to a registered taxable person who fails to furnish returns | |
| Form GSTR-9 | Annually | 31st Dec of next fiscal | Annual Return – furnish the details of ITC availed and GST paid which includes local, interstate and import/exports | |
| Composite Tax Payer | Form GSTR-4A | Quarterly | — | Details of inward supplies made available to the recipient registered under composition scheme on the basis of Form GSTR-1 furnished by the supplier |
| Form GSTR-4 | Quarterly | 18th of succeeding month | Furnish all outward supply of goods and services. This includes auto-populated details from Form GSTR-4A, tax payable and payment of tax. | |
| Form GSTR-9A | Annual | 31st Dec of next fiscal | Furnish the consolidated details of quarterly returns filed along with tax payment details. | |
| Foreign Non-Resident Taxpayer | Form GSTR-5 | Monthly | 20th of succeeding month or within 7 days after the expiry of registration | Furnish details of imports, outward supplies, ITC availed, tax paid, and closing stock |
| Persons providing online information and database access or retrieval services | Form GSTR-5 | Monthly | 20th of succeeding month | Details of outward supplies of online information and database access or retrieval services by a person located outside India made to non-taxable persons in India |
| Input Service Distributor | Form GSTR-6A | Monthly | 0n 11th of succeeding month | Details of inward supplies made available to the ISD recipient on the basis of Form GSTR-1 furnished by the supplier |
| Form GSTR-6 | Monthly | 13th of succeeding month | Furnish the details of input credit distributed | |
| Tax Deductor | Form GSTR-7 | Monthly | 10th of succeeding month | Furnish the details of TDS deducted |
| Form GSTR-7A | Monthly | TDS certificate to be made available for download | TDS Certificate – capture details of value on which TDS is deducted and deposit on TDS deducted into appropriate Govt. | |
| E-commerce | Form GSTR-8 | Monthly | 10th of succeeding month | Details of supplies effected through e-commerce operator and the amount of tax collected on supplies |
| Form GSTR-9B | Annually | 31th Dec of next fiscal | Annual statemen containing the details of outward supplies of goods or services or both effected through an e-commerce operator, including the supplies of goods or services or both returned and the amount collected under | |
| Aggregate Turnover Exceeds INR 2 Crores | Form GSTR-9C | Annually | Annual, 31st Dec of next fiscal | Reconciliation Statement – audited annual accounts and a reconciliation statement, duly certified. |
| Final Return (for taxable persons whose registration has been surrendered or cancelled) |
Form GSTR-10 | Monthly | Within 3 months from the date of cancellation of registration or date of cancellation Order, whichever is later | Furnish details of inputs and capital goods held, tax paid and payable. |
| Specialised agency of the United Nations Organisation or any multilateral Financial Institution and notified United Nations Bodies, Consulate or Embassy of foreign countries | Form GSTR-11 | Monthly | 28th of succeeding month | Details of inward supplies to be furnished by a person having UIN |
