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GST return

Due dates for All GST Returns

These returns are as per the CGST Act*

Return Form Particulars 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

 

*Previously, the due date was 10th

GSTR-2

 

Suspended

Details of inward supplies of taxable goods and/or services affected claiming the input tax credit. Monthly 15th of the next month

 

 

GSTR-3

 

Suspended

Monthly return on the basis of finalization of details of outward supplies and inward supplies along with the payment of tax. Monthly 20th of the next month

 

 

GSTR-3B Simple Return in which summary of outward supplies along with Input Tax Credit is declared  and payment of tax is affected by taxpayer Monthly 20th of the next month
CMP-08** Return for a taxpayer registered under the composition levy Quarterly 18th of the month succeeding quarter
GSTR-5 Return for a Non-Resident foreign taxable person Monthly 20th of the next month
GSTR-6 Return for an 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-9 Annual Return for a Normal Taxpayer Annually 31st December of next financial year*
GSTR-9A Annual Return a taxpayer registered under the composition levy anytime during the year Annually 31st December of next financial year*
GSTR-10 Final Return 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
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