GST Return
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- GST Return
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Under GST a registered dealer has to file GST returns that broadly include:
- Purchases
- Sales
- Output GST (On sales)
- Input tax credit (GST paid on purchases)
Here is a list of all the returns to be filed as prescribed under the GST Law along with the due dates.
| Return Form | Description | Frequency | Due Date |
|---|---|---|---|
| GSTR-1 | Details of outward supplies of taxable goods and/or services affected. | Monthly | 11th of the next month. |
| Quarterly (If opted under the QRMP scheme) | 13th of the month succeeding the quarter. | ||
| IFF (Optional by taxpayers under the QRMP scheme) | Details of B2B supplies of taxable goods and/or services affected. | Monthly (for the first two months of the quarter) | 13th of the next month. |
| GSTR-3B | Summary return of outward supplies and input tax credit claimed, along with payment of tax by the taxpayer. | Monthly | 20th of the next month. |
| Quarterly (For taxpayers under the QRMP scheme) | 22nd or 24th of the month succeeding the quarter*** | ||
| CMP-08 | Statement-cum-challan to make a tax payment by a taxpayer registered under the composition scheme under Section 10 of the CGST Act. | Quarterly | 18th of the month succeeding the quarter. |
| GSTR-4 | Return for a taxpayer registered under the composition scheme under Section 10 of the CGST Act. | Annually | 30th of the month succeeding a financial year. |
| GSTR-5 | Return to be filed by a non-resident taxable person. | Monthly | 20th of the next month. (Amended to 13th by Budget 2022; yet to be notified by CBIC.) |
| GSTR-5A | Return to be filed by non-resident OIDAR service providers. | Monthly | 20th of the next month. |
| GSTR-6 | Return for an input service distributor to distribute the eligible input tax credit to its branches. | Monthly | 13th of the next month. |
| GSTR-7 | Return to be filed by registered persons deducting tax at source (TDS). | Monthly | 10th of the next month. |
| GSTR-8 | Return to be filed by e-commerce operators containing details of supplies effected and the amount of tax collected at source by them. | Monthly | 10th of the next month. |
| GSTR-9 | Annual return by a regular taxpayer. | Annually | 31st December of the next financial year. |
| GSTR-9C | Self-certified reconciliation statement. | Annually | 31st December of the next financial year. |
| GSTR-10 | Final return to be filed by a taxpayer whose GST registration is cancelled. | Once, when the GST 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 a refund | Monthly | 28th of the month following the month for which statement is filed. |
