| FORM | PARTICULARS | DUE DATE | APPLICABLE TO |
| GSTR-3B | Monthly summary return | 20th of the next month (to continue till June, 2018) | All registered persons (other than Input Service Distributor (ISD), person liable to deduct TDS and personal liable to collect tax at source). |
| GSTR-1 | Outward Supplies | 10th of the next month | Normal/ Regular Taxpayer |
| GSTR-2 | Inward Supplies | 15th of the next month (Deferred till June, 2018) | Normal / Regular
Taxpayer |
| GSTR-3 | Monthly return [periodic] | 20th of the next month (Deferred till June, 2018) | Normal / Regular Taxpayer |
| GSTR-4 | Return by compounding tax payers | 18th of the month succeeding the quarter | Composition taxpayer |
| GSTR-5 | Return by non-resident tax payers [foreigners] | 20th of the next month or within 7 days after expiry of registration, whichever is earlier | Non-Resident taxpayer |
| GSTR-5A | Monthly Return by Online information and database access or retrieval services (supply to a person other than a registered person i.e., online non-taxable recipient) |
20th of the next month | Online information and database access or retrieval services |
| GSTR-6 | Monthly Return by input service distributors | 13th of the next month | Input Service
Distributor |
| GSTR-7 | Monthly Return for TDS | 10th of the next month | Tax Deductor |
| GSTR-8 | Monthly Return(Statement) for Collection of Tax at Source | 10th of the next month | E-Commerce Operator |
| GSTR-9 | Annual return | 31st December of the next Financial Year | Normal tax payer (other than casual tax payer) |
| GSTR-9A | Annual return by Composition Supplier | 31st December of the next Financial Year | Compounding Taxpayer |
| GSTR-9B | Annual Return by E-
commerce operator |
31st December of the next Financial Year | E-commerce Operator |
| GSTR-9C | Annual return along with the copy of audited annual accounts and a reconciliation
statement |
31st December of the next Financial Year | Normal tax payer
having aggregate turnover of more than ‘ 2 crores |
| GSTR-10 | Final Return | Within 3 months of the
date of cancellation or date of order of cancellation, whichever is later |
Registered Person
whose registration has been cancelled |
| GSTR-11 | Return to be filed by a person having UIN (Unique Identity Number) w.r.t inward supplies received by him to file refund of the taxes paid by him on inward supplies. | Person having UIN |
Note: Above due dates have been extended from time to time. Please refer Annexure – ‘A’ for the details of extended due dates and relevant notification(s).