GST Return Filing: Know Your GST Returns and Due Dates

One of the key facets of the current GST regime is the periodical GST return filing. Unlike income tax return filing which occurs once a year, GST return filing continues round the year. Each month (or quarter, as the case may be), you need to file your GST returns. Depending upon your type of registration and turnover, the return filing frequency changes. This is followed by an annual return (if applicable). So what are the GST returns applicable to you and what are the due dates for GST returns? Let’s understand!

Types of GST Return in India

Below mentioned are the types of GST returns, their applicability and GST return due dates:

Type of GST Return Description Due Date
GSTR-1 Details of outward supplies of goods and services by a regular taxpayer. Monthly: 11th of next month

Quarterly: 13th of the month succeeding the quarter

Invoice Furnishing Facility (IFF) Details of B2B supplies of goods and services by a regular registered person who opted for the QRMP scheme. Monthly: 13th of next month
GSTR-3B Summary return of outward and inward supplies of goods and services Monthly: 20th of next month

Quarterly: 22nd or 24th of the month succeeding the quarter

CMP-08 Statement cum challan for composition taxpayer Quarterly: 18th of the month succeeding the quarter
GSTR-4 Return for composition taxpayer Annually: 30th of the month succeeding the financial year (i.e., 30th April)
GSTR-5 Return for Non-Resident Taxable Person Monthly: 20th of next month or within 7 days after the expiry of registration, whichever is earlier.
GSTR-5A Return for OIDAR service provider Monthly: 20th of next month
GSTR-6 Return for Input Service Distributor Monthly: 13th of next month
GSTR-7 Return to be filed by the registered person deducting TDS Monthly: 10th of next month
GSTR-8 Return for e-commerce operators Monthly: 10th of next month
GSTR-9 GST Annual Return for regular taxpayers Annually: 31st December succeeding the financial year
GSTR-9C Self-certified reconciliation statement Annually: 31st December succeeding the financial year
GSTR-10 Final return after the cancellation of GST registration Within 3 months from the date of cancellation order or the date of cancellation, whichever is earlier.
GSTR-11 Details of inward supplies People who are issued Unique Identification Number (UIN).

How to File GST Returns?

You can file GST returns either online, offline or by using third-party software. However, you should keep in mind that you furnish your return timely and accurately. Delays in the GST returns filing can attract late fees and penal interest. Further, if you don’t file your GST returns accurately, then you can invite the unnecessary attention of the GST department. GST department issued show cause notices in case they find any discrepancies in GST returns. This could be due to understated sales, claiming excessive ITC, not filing GST returns on time etc. It’s always wiser to hire GST professionals who are well-versed in GST law. They ensure that your GST compliances in India are up to date and you are regular in filing your GST returns. Contact ASC Group for more such GST-related information.


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