GST Return Filing Dates

Under Goods & Services Tax (GST), different taxable entities are required to file different return forms, within the specified timeframe.

Given below are the details of various types of returns under GST law.

GST Return Form	Description	Who files?	By when?
GSTR-1	Monthly statement of outward supplies of taxable goods and/or services	Registered Taxable Supplier	10th of the next month
GSTR-2	Monthly statement of inward supplies of taxable goods and/or services	Registered Taxable Recipient	15th of the next month
GSTR-3	Monthly return on the basis of finalization of details of outward supplies and inward supplies along with the payment of amount of tax.	Registered Taxable Person	20th of the next month
GSTR-4	Quarterly return for compounding taxable person.	Taxable Person opting for Composition Levy	18th of the month succeeding quarter
GSTR-5	Monthly return for non-resident taxable person	Non-Resident Taxable Person	20th of the month succeeding the tax period & within 7 days after expiry of registration
GSTR-6	Monthly Return for an Input Service Distributor	Input Service Distributor	13th of the next month
GSTR-7	Monthly return for authorities deducting tax at source.	Tax Deductor	10th of the next month
GSTR-8	Monthly Statement for E-Commerce Operator depicting supplies effecting through it	E-commerce Operator	10th of the next month
GSTR-9	Annual Return	Registered Person other than an ISD, TDS/TCS Taxpayer, Casual Taxable Person and Non-resident Taxpayer	31st December of next Financial Year
GSTR-10	Final Return	Taxable person whose registration has been surrendered or cancelled.	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	Person having UIN and claiming refund	28th of the month following the month for which statement is filed

GST returns can be filed using any of these systems:

• Through GSTN portal (www.gst.gov.in)
• Offline utilities offered by GSTN
• GST Suvidha Providers (GSPs) — This method is the most suitable one for taxable entities using any sort of services of ERP providers (such as SAP, Tally, Oracle, and so on).