GST Return Filing

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 with effect from October 2018 until September 2020.

*Previously, the due date was the 10th of the next month.

Quarterly 

(If opted under the QRMP scheme)

13th of the month succeeding the quarter.
 Was the end of the month succeeding the quarter until December 2020)

GSTR-3B

Simple return in which summary of outward supplies along with input tax credit is declared and payment of tax is affected by the taxpayer.

Monthly

20th of the next month for all taxpayers.

Quarterly

22nd or 24th of the month next to the quarter***

***For the taxpayers with aggregate turnover equal to or below Rs 5 crore, eligible and remain opted into the QRMP scheme, 22nd of the month next to the quarter for taxpayers in category X states/UTs and 24th of the month next to the quarter for taxpayers in category Y states/UT’s

• Category X: Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana or Andhra Pradesh or the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands and Lakshadweep.
• Category Y: Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha or the Union Territories of Jammu and Kashmir, Ladakh, Chandigarh and New Delhi.

CMP-08

Statement-cum-Challan to make a tax payment by a taxpayer registered under the composition scheme 

Quarterly

18th of the month succeeding the quarter.

GSTR-4

Return for a taxpayer registered under the composition scheme 

Annually

30th of the month succeeding a financial year.

GSTR-5

Return for a non-resident foreign taxable person.

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 for government authorities deducting tax at source (TDS).

Monthly

10th of the next month.

GSTR-8

Details of supplies effected through e-commerce operators and the amount of tax collected at source by them.

Monthly

10th of the next month.

GSTR-9

Annual return for a normal taxpayer.

Annually

31st December of next financial year.

GSTR-9C

Certified reconciliation statement

Annually

31st December of next financial year.

GSTR-10

Final return to be filed by a taxpayer whose GST registration is cancelled.

Once, when 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.