| S.No. | Form | Particulars | Due Date | Periodicity |
|---|---|---|---|---|
| 1 | GSTR-1 | Details of outward supplies of taxable goods and/or services effected | 10th of the following month (Quarterly: 10th of month succeeding quarter if turnover < ₹1.5 Cr) |
Monthly (Quarterly if opted & turnover < ₹1.5 Cr) |
| 2 | GSTR-2 ⚠ Suspended | Details of Inward supplies of taxable goods and/or services effected claiming input tax credit | 15th of the following month | Monthly |
| 3 | GSTR-3 ⚠ Suspended | 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 e-commerce 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 | On Cancellation |
| 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 |
| Form | Particulars | Due Date | Periodicity |
|---|---|---|---|
| GSTR-1 | Outward supplies | 10th of following month (Quarterly: 10th of succeeding month) | Monthly / Quarterly |
| GSTR-3B | Summary GST liabilities | 20th of following month | Monthly |
| GSTR-4 | Composition scheme | 18th of month succeeding quarter | Quarterly |
| GSTR-5 | Non-Resident Taxable Person | 20th of following month | Monthly |
| GSTR-5A | OIDAR services | 20th of following month | Monthly |
| GSTR-6 | Input Service Distributor | 13th of following month | Monthly |
| GSTR-7 | TDS deductor | 10th of following month | Monthly |
| GSTR-8 | E-commerce operator | 10th of following month | Monthly |
| GSTR-9 | Annual Return | 31st December of next financial year | Annually |
| GSTR-9A | Annual Return (Composition) | 31st December of next financial year | Annually |
| GSTR-10 | Final Return | Within 3 months of cancellation order | On Cancellation |
| GSTR-11 | UIN holders claiming refund | 28th of following month | Monthly |
| Charge | Rate | Applicable On |
|---|---|---|
| Late Filing Fee | ₹50 / day | GSTR-1, GSTR-3B, GSTR-4, GSTR-5 & GSTR-6 |
| Late Filing Fee (NIL) | ₹20 / day | NIL returns of GSTR-1, GSTR-3B, GSTR-4 & GSTR-5 (No late fee currently for GSTR-1) |
| Interest on Late Payment | 18% p.a. | From next day of due date to date of payment |
INR 50/- per day in case of late filling of returns GSTR-1, GSTR-3B, GSTR-4, GSTR-5 & GSTR-6
INR 20/- per day in case of NIL returns for GSTR-1, GSTR-3B, GSTR-4 & GSTR-5 (However, at present no late fees is being asked by the department at the time of GSTR-1)
Interest is 18% per annum from the next day of filing to the date of payment.
