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Types of GST returns and Due dates of GST returns

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Due Dates of GST returns are based on Latest Orders and Notifications.

GSTR-1

Quarterly Returns (Taxpayers with Annual Turnover upto Rs. 1.5 Crore can opt for quarterly return filing)

Monthly Returns (Taxpayers with Annual Turnover More than Rs. 1.5 Crore )

GSTR-3B- Contains details of Outward and Inward supplies.

GSTR-4

Due date for the quarter July-September, 2017 is 24th Dec 2017

GSTR-5

Due date for the period July-December 2017 is 31st January 2018.

GSTR-6

Due date for July 2017 is 31st December 2017.

Other Due Dates

TRAN-01 – 27th December 2017

ITC-01 – 31st January 2017

Due dates for GST Returns

Return Form	Particulars	Frequency	Due Date
GSTR-1	Details of outward supplies of taxable goods and/or services effected	Monthly	10th of the next month
GSTR-2	Details of inward supplies of taxable goods and/or services effected claiming input tax credit.	Monthly	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.	Monthly	20th of the next month
GSTR-3B	Simple return for Jul 2017- Mar 2018	Monthly	20th of the next month
GSTR-4	Return for compounding taxable person	Quarterly	18th of the month succeeding quarter
GSTR-5	Return for Non-Resident foreign taxable person	Monthly	20th of the next month
GSTR-6	Return for Input Service Distributor	Monthly	13th of the next month
GSTR-7	Return for authorities deducting tax at source.	Monthly	10th of the next month
GSTR-8	Details of supplies effected through e-commerce operator and the amount of tax collected	Monthly	10th of the next month
GSTR-9	Annual Return	Annually	31st December of next financial year
GSTR-9A	Annual Return	Monthly	31st December of next financial year
GSTR-10	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	Details of inward supplies to be furnished by a person having UIN and claiming refund	Monthly	28th of the month following the month for which statement is filed

This Article is only for Information purpose. For Compliance, please refer latest notification issued by CBEC

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