GST Return Filing Last Date and Type of GST Returns

There are multiple returns under the GST regime. The most common used return will be GSTR 1, 2, 3, 4 & 9. GSTR 1, GSTR 2 & GSTR 3 will be submitted by all businesses on a monthly basis along with GSTR 9 on an annual basis. GSTR 4 is submitted by composition taxpayers on a quarterly basis.

Return/Form Due Date Frequency Details Filer
GSTR – 1 10th of next month Monthly Outward sales by Business Registered Normal Taxpayer
GSTR – 2 15th of next month Monthly Purchases made by Business Registered Normal Taxpayer
GSTR – 3 20th of next month Monthly GST Monthly return along with the payment of tax Registered Normal Taxpayer
GSTR – 4 18th of month next quarter Quarterly GST Quarterly return for Composition Taxpayers Composition Taxpayer
GSTR – 5 20th of next month Monthly Periodic GST return for Non-Resident Foreign Taxpayer Non-Resident Foreign Taxpayer
GSTR – 6 13th of next month Monthly Return for Input Service Distributor (ISD) Input Service Distributor
GSTR – 7 10th of next month Monthly GST Return for TDS Tax Deductor
GSTR – 8 10th of next month Monthly GST Return for E-commerce Operator E-commerce Operator (Tax Collector)
GSTR – 9 31st Dec of next financial year Annually GST Annual Return

Registered Normal  Taxpayer

 

Download in Excel – GST Return Last Dates

 


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