Types of GST Returns and their Due Dates

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In this article - We will going discuss the various returns that are required to be furnished under the New GST law. 

What information is required to be filed. 

Who has the accountability to file these returns and what are the timeline's for submission of these returns?

A return is a document that a taxpayer is required to file all the  tax as per the law with the tax administrative authorities  

Under the Goods service Tax  law regime - a normal taxpayer will be required to furnish three returns monthly and one annual return and Similarly. 

There are separate returns process for a taxpayer registered under the composition scheme. 

Taxpayer register as an Input Service of Distributor and a person liable to deduct or collect the tax  amount(TDS/TCS)

In the below given table, We have provided details under the GST Law of all the returns which are required to be filed.

Return From	What need to file?	By Whom to ?	By When to?
GSTR1	Details of outward supplies of taxable goods and or services effected	Registered / Taxable Supplier	every 10th of the next month
GSTR2	Details of inward supplies of taxable amount of goods and services effected claiming input tax credit.	Registered / Taxable Recipient	every 15th of the next month
GSTR3	Monthly return on the basis of finalization of details of outward supplies and in-ward supplies along with the payment of tax amount.	Registered / Taxable Person	every 20th of the next month
GSTR4	Quarterly return for compounding taxable person.	Composition  or   Supplier	every 18th of the month succeeding qut.
GSTR5	Return for Non-Resident foreign taxable person	Non-Resident /  Taxable Person	every 20th of the next month
GSTR6	Return for Input Service Distributor	Input Service/  Distributor	every 13th of the next month
GSTR7	Return for authorities deducting tax at source.	Tax amount Deductor	every 10th of the next month
GSTR8	Details of supplies effected through e-commerce operator and the amount of tax collected	E-commerce/ Operator/Tax Collector	every 10th of the next month
GSTR9	Annual Return's	Registered / Taxable Person	every 31st December of next FY
GSTR10	Final Return's	Taxable person whose registration has been surrendered / Cancelled	Within 3 months of the date of cancellation or date of cancellation order, whichever is later
GSTR11	Details of inward supplies to be furnished by a person having (UIN  account )	Person having UIN account and claiming refund number	every 28th of the month following the month for which statement is filed

All these above returns are required to be filed (digitally) online through a common portal to be provided by GSTN, non-government, private limited company promoted by the central and state governments with the specific mandate to build the IT Infrastructure and the services required for implementing Goods and Services Tax (GST regime).