| Return | Particulars | Who should file | Applicability | Periodicity | Due Date | |
|---|---|---|---|---|---|---|
| GSTR – 1 | Outward supplies of taxable goods and services. | Registered taxable supplier | Annual aggregate turnover exceeds Rs.5 crore or has not opted for the QRMP scheme | Monthly | 11th of the subsequent month. | |
| Opted for QRMP Scheme | Quarterly | 13th of the month following the end of the quarter. | ||||
| GSTR – 3B | Comprehensive Return | Registered taxable person | Annual aggregate turnover exceeds Rs.5 crore or has not opted for the QRMP scheme | Monthly | 20th of the subsequent month. | |
| Opted for QRMP Scheme | Quarterly | 22nd / 24th of the month following the end of the quarter (Refer Note 1) | ||||
| GST CMP – 08 | Payment of tax by composition dealer | Composition dealer | NA | Quarterly | 18th day of the month succeeding quarter | |
| GSTR – 4 | Annual Return by composition dealer | Composition dealer | NA | Annual | 30th of April following the financial year. | |
| GSTR – 5 | Comprehensive Return | Registered Non-Resident taxable person. | NA | Monthly | 20th of the subsequent month.(or) within 7 days after expiry of registration (whichever is earlier) | |
| GSTR – 5A | Comprehensive Return | Non-resident OIDAR service provider. | NA | Monthly | 20th of the subsequent month. | |
| GSTR – 6 | Comprehensive Return | Input service distributor. | NA | Monthly | 13th of the subsequent month | |
| GSTR – 7 | Comprehensive Return | Registered Individual who deducts TDS under GST. | NA | Monthly | 10th of the subsequent month. | |
| GSTR – 8 | Comprehensive Return | E-commerce operators who are required to deduct TCS under GST. | NA | Monthly | 10th of the subsequent month. | |
| GSTR – 9 | Annual Return | Registered person | Every registered person whose aggregate turnover during a financial year exceeds Rs.2 crores. | Annual | On or before 31st December of the succeeding FY. | |
| GSTR – 9A | Annual return | Composition supplier. | NA | Annual | On or before 31st December of the succeeding FY. | |
| GSTR – 9B | Annual return | E-commerce operator | NA | Annual | On or before 31st December of the succeeding FY. | |
| GSTR – 9C | Annual GST reconciliation statement. | Every registered person | Taxpayers whose aggregate turnover during a financial year exceeds Rs.5 crores are required to file Form GSTR-9C on a self-certification basis. | Annual | On or before 31st December of the succeeding FY. | |
| GSTR – 10 | Return to be filed by the registered taxable persons who have opted for the cancellation of the GST registration | Taxable person | NA | Once | Within 3 months of date of cancellation (or) date of cancellation order, (whichever is later). | |
| GSRT – 11 | Details of Inward supplies by a person having UIN for which he is claiming refund under GST. | Person having Unique Identification Number (UIN). (Refer Note 2) | NA | Monthly | 28th of the month, following the month for which the statement was filed. | |
Auto Populated Statements: (In Respect Of Input Tax Credit Available To The Dealer)
- GSTR-2A: Auto generated View-only dynamic GST return – Available Monthly
- GSTR-2B: Auto generated View-only static GST return – Available Monthly – The statement will be generated on the 14th of the succeeding month after GSTR-1, GSTR-5 & GSTR-6 has been filed.
Note 1:
Category ‘A’ States & UT
Chhattisgarh, Madhya Pradesh, Gujarat, Dadra and Nagar Haveli, Daman and Diu, Maharashtra, Karnataka, Goa, Lakshadweep, Kerala, Tamil Nadu, Puducherry, Andaman and Nicobar Islands, Telangana and Andhra Pradesh.
Category ‘B’ States & UT
Jammu and Kashmir, Ladakh, Himachal Pradesh, Punjab, Chandigarh, Uttarakhand, Haryana, Delhi, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Mizoram, Manipur, Tripura, Meghalaya, Assam, West Bengal, Jharkhand and Odisha.
Note 2:
Person Having Unique Identification Number (UIN).
The Following Organizations Can Apply For A UIN:
- A specialized agency of the United Nations Organization
- A Multilateral Financial Institution and Organization notified under the United Nations (Privileges and Immunities) Act, 1947,
- Consulate or Embassy of foreign countries
- Any other person or class of persons as notified by the Commissioner.