Every Registered Person is required to file certain returns monthly and/or quarterly and annually on the GST E-Portal as prescribed in the GST Act, and as amended from time to time.
|1 -||GSTR-1||Details of outward supplies of taxable goods and/or services effected||10th of the following month In case the turnover is less than INR 1.5 Cr and have opted for the quarterly filling : 10th of the month succeeding the quarter)||Monthly (Quaterly in case opted for the same for the thoese having turnover of less than INR 1.5 crore)|
|2 -||GSTR-2 (However, the filling of the same has been suspended as of now)||Details of Inward supplies of taxable goods and/or services effected claiming input tax credit.||15th of the following month||Monthly|
|3 -||GSTR-3 (However, the filling of the same has been suspended as of now)||Monthly return on the basis of finalization of details of outward supplies and inward supplies along with the payment of amount of tax.||20th of the following month||Monthly|
|4 -||GSTR-3B||Simplified summary return to declare the summary of GST liabilities for the tax period||20th of the following month||Monthly|
|5 -||GSTR - 9||Annual Return||31st December of next financial year||Annually|
|6 -||GSTR-4||Return for registered person opted for composition levy scheme||18th of the month succeeding quarter||Quarterly|
|7 -||GSTR-9A||Annual Return for registered person opted for composition levy scheme||31st December of next financial year||Annually|
|8 -||GSTR-5||Return for Non-Resident Taxable person||20th of the following month||Monthly|
|9 -||GSTR-5A||Return for persons providing online information and database access or retrieval services||20th of the following month||Monthly|
|10 -||GSTR-6||Return for an Input Service Distributor||13th of the following month||Monthly|
|11 -||GSTR-7||Return for a person required to deduct tax at source||10th of the following month||Monthly|
|12 -||GSTR-8||Statement of supplies through an ecommerce operator||10th of the following month||Monthly|
|13 -||GSTR-10||Final Return||Within three months of the date of cancellation or date of cancellation order, whichever is later.||When Registration get cancelled or surrendered|
|14 -||GSTR-11||Details of inward supplies to be furnished by a person having UIN and claiming refund||28th of the month following the month for which statement is filed||Monthly|
There are some other returns as well which needs to be filled as per the requirements of the type of industry and category of the registered person viz., GSTR - 2A, 4A, 6A, 7A, 9B, 9C, MIS - 1, MIS - 2, MIS - 3, MIS - 4, PMT - 05, PCT - 01, PCT - 02, PCT - 03, PCT - 04, PCT - 05, ITC - 01, ITC - 02, ITC - 03, TRAN - 1, TRAN - 2, TRAN - 03 and others as may be notified by the Government from time to time.