GST

Due Date of GST return

Due Dates of GST Return Every registered person supplies of goods or services or both required to furnish the returns electronically through the common portal ...

Written by Legal Tax Guru Expert

Published: August 4, 2017 (Updated: August 30, 2017)

3 min read

Due Dates of GST Return

Every registered person supplies of goods or services or both required to furnish the returns
electronically through the common portal either directly or through facilitation Center
notified by Commissioner.

S.No.	Form No.	Detail AUTHORITATIVE LEGAL REPOSITORY AUTHORITATIVE LEGAL REPOSITORY SCC Online Supreme Court & High Court Comprehensive Archive Over 1.2 million verified judicial precedents with true-print PDFs, cited judgment cross-references, and digest notes. Access Case Laws	Due Date
GST Form and manner of furnishing detail of outward supplies
1	Form GSTR -1	The Details of outward supplies of taxable goods or services or both Will be filed by-Registered Taxable Supplier	10th Day of the next month
2	Form GSTR -1A	The Details of outward supplies as added, corrected or deleted by the recipient
GST Form and manner of furnishing details of inward supplies
3	Form GST R-2	The Details of inward supplies of taxable goods or services claiming input tax credit Will be filed by-Registered Taxable Supplier	15^th Day of the next month
4	Form GSTR -2A	Details of inward supplies made available to the recipient on the basis of FORM GSTR-1furnished by the supplier
GST Form and manner of submission of monthly return Every registered person, other than an Input Service Distributor or a non- resident taxable person or a person paying tax under section 10 or section 51 or, as the case may be, under section 52 shall furnish a return specified under sub-section (1) of section 39 in form GSTR-3
5	Form GSTR -3	Monthly return on the basis of finalization of details of outward supplies and inward suppliesalong with the payment of amount of tax Will be filed by-Registered Taxable Supplier	20^th day of the next month
GST Form for Notice to non-filers of returns
6	Form GSTR -3A	Notice to a registered taxable person who fails to furnish return under section 39 and section 45
GST Form and manner of submission of quarterly return by the composition suppliers File quarterly return for Every registered person paying tax under section 10
7	Form GSTR -4	Quarterly Return for compounding Taxable persons Will be filed by-Composition Supplier	18th Day of the month succeeding quarter
8	Form GSTR -4A	Details of inward supplies made available to the recipient registered under composition scheme on the basis of FORM GSTR-1 furnished by the supplier
GST Form and manner of submission of return by non-resident taxable person
9	Form GSTR -5	Return for Non-Resident foreign taxable person Will be filed by-Non-Resident Taxable Person	20^th Day of the next month
GST Form and manner of submission of return by an Input Service Distributors
10	Form GSTR-6	ISD return Will be filed by-Input Service Distributor	13^th Day of the next month
11	Form GSTR-6A	Details of inward supplies made available to the ISD recipient on the basis of FORM GSTR-1furnished by the supplier
GST Form and manner of submission of return by a person required to deduct tax at source
12.	Form GSTR-7	Return for authorities deducting tax at source Will be filed by- Tax Deductor	10th Day of the next month
13.	Form GSTR-7A	TDS Certificate
GST Form and manner of submission of st atement of supplies by an e-commerce operator
14.	Form GSTR-8	Details of supplies effected through e-commerce operator and the amount of tax collected Will be filed by- E-Commerce Operator/Tax Collector	10th day of the next month
GST Form for Annual return, copy of audited annual accounts, Final return
15.	Form GSTR-9	Annual return Will be filed by-Taxable Person	31st December of next financial year
16.	Form GSTR-9A	Simplified Annual return by Compounding taxable persons registered under section 10
17.	Form GSTR-9B	Reconciliation Statement (every registered person whose aggregate turnover during a financial year exceeds one crore rupees shall get his accounts audited as specified under sub-section (5) of section 35 and he shall furnish a copy of audited annual accounts and a reconciliation statement.
18.	Form GSTR-10	Final return Will be filed by- Taxable Person whose registration has been surrendered of cancelled	Within three months of the date of cancellation or date of cancellation order, whichever is later.
GST Form for detail of inward supplies of persons having Unique Identity Number
19.	Form GSTR-11	Details of inward supplies to be furnished by a person having UIN and claims refund of the taxes paid on his inward supplies Will be filed by- Person Having UIN and claiming refund	28th Day of the month following the month for which statement is filed