Article compiles due dates of GSTR-1, GSTR-2, GSTR-3, GSTR-3B, GSTR-4, GSTR-5, GSTR-5A, GSTR-6, GSTR-7, GSTR-8, GSTR-9, GSTR-9A, GSTR-9B, GSTR-9C, GSTR-10, GSTR-11 and E-way Will in Tabular format with details of Who is Liable to File, Particulars of Return, Velocity of Return and Due Date.
|GST Returns Form||Who is Liable to File||Particulars of Return||Velocity of Return||Due Date|
|GSTR-1||Every Registered Dealer||Detail of Outward Supplies||Monthly||10th of Next Month|
|GSTR-2||Every Registered Dealer||Detail of Inward Supplies||Monthly||15th of Next Month|
|GSTR-3||Every Registered Dealer||Monthly Return of detail of Inward & Outward Supplies with Tax Payable Details||Monthly||20th of Next Month|
|GSTR-3B||Every Registered Dealer||Provisional return for the months of July 2017 to June 2018||Monthly||20th of Next Month|
|GSTR-4||Person Opting for Composition Scheme||Return for Compounding taxable person||Quarterly||18th of Succeeding Quarter|
|GSTR-5||Non-Resident registered Person||Return for Non-Resident foreign taxable person||Monthly||20th of Next Month|
|GSTR-5A||Non-Resident registered Person||Return for Non-resident persons providing OIDAR services||Monthly||20th of Next Month|
|GSTR-6||Input Service Distributor||Return for Input Service Distributor||Monthly||13th of Next Month|
|GSTR-7||TDS Dedcutor||Return for authorities deducting tax at source.||Monthly||10th of Next Month|
|GSTR-8||E-commerce Operator||Details of supplies and the amount of tax collected||Monthly||10th of Next Month|
|GSTR-9||Regular Tax Payer||Annual Return||Annually||31st December of next financial year|
|GSTR-9A||Person Registered Under Composition Scheme||Annual Return||Annually||31st December of next financial year|
|GSTR-9B||E-commerce Operator||Annual Return||Annualy||31st December of next financial year|
|GSTR-9C||Registered person with Turnover>Rs 2 crore and whose Accounted are audited under GST Law||Annual Return||Annually||31st December of next financial year|
|GSTR-10||Person whose Registration is Cancelled or Suspended||Final Return||Once. When registration is cancelled or surrendered||Within three months of the date of cancellation or date of cancellation order, whichever is later.|
|GSTR-11||Person Who has UIN||For claiming refund||Monthly||28th of following Month|
|E-way Will||Registered Person||At the time of transportation of Goods||Every time during Inter-state Supply of Goods where value > Rs 50,000/-||Immediately prior to transportation|
1. If turnover of person is less than Rs 1.50 crore and he has opted for Quarterly Return filing then due date for filing GSTR-1 will be 30th /31st of Next Month.
2. GSTR-2 and 3 has been suspended as of now.
3. GSTR-3B is extended upto Sept 2018.
Do you think CBDT should extend Tax Audit Report and relevant ITR Due Date? Please Comment, Vote, Retweet and Like.— Tax Guru (@taxguru_in) September 18, 2018