GSt Return Filing Calendar

Under the GST regime, different taxable entities have to file different return forms, within the specified timeframe so as to maintain unequivocal compliance with the jurisdictional guidelines and administrative regulations. Given below are the details of various types of returns under GST law.

GST Return Forms Description Who files? By when?
GSTR-1 Monthly statement of outward supplies of taxable goods and/or services Registered Taxable Supplier 10th of the next month
GSTR-2 Monthly statement of inward supplies of taxable goods and/or services 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. Registered Taxable Person 20th of the next month
GSTR-4 Quarterly return for compounding taxable person. Taxable Person opting for Composition Levy 18th of the month succeeding quarter
GSTR-5 Monthly return for non-resident taxable person Non-Resident Taxable Person 20th of the month succeeding the tax period & within 7 days after expiry of registration
GSTR-6 Monthly Return for an Input Service Distributor Input Service Distributor 13th of the next month
GSTR-7 Monthly return for authorities deducting tax at source. Tax Deductor 10th of the next month
GSTR-8 Monthly Statement for E-Commerce Operator depicting supplies effecting through it E-commerce Operator 10th of the next month
GSTR-9 Annual Return Registered Person other than an ISD, TDS/TCS Taxpayer, Casual Taxable Person and Non-resident Taxpayer 31st December of next Financial Year
GSTR-10 Final Return 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 Person having UIN and claiming refund 28th of the month following the month for which statement is filed

GST returns can be filed using any of the below mentioned methods:

  • Through GSTN portal (
  • Offline utilities offered by GSTN
  • GST Suvidha Providers (GSPs) — This method is the most suitable one for taxable entities using any sort of services of ERP providers (such as SAP, Tally, Oracle, and so on).

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