GSTR- 1
(For turnover up to 1.5 crore) |
Details of outwards supplies of taxable goods and services. |
31st of the month subsequent to quarter |
Quarterly |
GSTR- 1
(For turnover above 1.5 crore) |
Details of outwards supplies of taxable goods and services. |
10th of the subsequent month |
Monthly |
GSTR- 3B |
Summary return to be filed by every tax payer |
20th of the subsequent month |
Monthly |
GSTR- 4 |
Details of inward and outward supplies by composition taxpayers |
18th of the month subsequent to quarter |
Quarterly |
GSTR- 5 |
Periodic return to be filed by non-resident foreign taxpayer |
20th of the subsequent month / within 7 days of expiry of registration |
Monthly |
GSTR- 6 |
To be filed by input service provider for distribution of credit (ITC) amongst its units. |
13th of the subsequent month |
Monthly |
GSTR- 7 |
To be filed by all taxpayers required to deduct tax at source (GST TDS) |
10th of the subsequent month |
Monthly |
GSTR- 8 |
To be filed by taxpayers required to collect tax at source. E-commerce operators are required to collect tax at source |
10th of the subsequent month |
Monthly |
GSTR- 9 |
Annual return that must be filed by all regular taxpayers |
31st of December of subsequent F.Y. |
Annual |
GSTR- 10 |
Final return after surrender or cancellation of GST registration |
Within 3 months of date of surrender or registration |
Once |
GSTR- 11 |
To be filed by persons having Unique Identity Number. GST Unique Identity Number is allotted to Consulate, Embassies and UN bodies for claiming refund on inward supplies |
Due by 28th of subsequent month |
Monthly |