Here is a list of all the returns to be filed under the GST Law along with the due dates.
3.1. Any regular business:
Return Form | Particulars | Interval | Due Date |
GSTR-1 | Details of outward supplies of taxable goods and/or services effected | Monthly | 10th of the next month |
GSTR-2 | Details of inward supplies of taxable goods and/or services effected claiming input tax credit. | Monthly | 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. | Monthly | 20th of the next month |
GSTR-9 | Annual Return | Annually | 31st December of next financial year |
GSTR-3B | Provisional return for the months of July to December 2017 | Monthly | 20th of the next month |
3.2. A dealer opting for composition scheme :
A composition dealer will enjoy the benefits of lesser returns & compliance along with payment of taxes at nominal rates. A composition dealer will file only 2 returns:
Return Form | Particulars | Interval | Due Date |
GSTR-4 | Return for compounding taxable person | Quarterly | 18th of the month succeeding quarter |
GSTR-9A | Annual Return | Monthly | 31st December of next financial year |
3.3. Returns to be filed by specific registered dealers:
Return Form | Particulars | Interval | Due Date |
GSTR-5 | Return for Non-Resident foreign taxable person | Monthly | 20th of the next month |
GSTR-6 | Return for Input Service Distributor | Monthly | 13th of the next month |
GSTR-7 | Return for authorities deducting tax at source. | Monthly | 10th of the next month |
GSTR-8 | Details of supplies effected through e-commerce operator and the amount of tax collected | Monthly | 10th of the next month |
GSTR-10 | Final Return | Once. When registration is cancelled or surrendered | 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 and claiming refund | Monthly | 28th of the month following the month for which statement is filed |
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