Types of GST Returns
Here is a list of all the returns to be filed as prescribed under the GST Law along with the due dates.
1.1 Any regular business:
As per the CGST Act (Note: subject to change by Notifications /orders)
| Return Form | Particulars | Interval | 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-9 | Annual Return | Annually | 31st December of next financial year |
| GSTR-3B | Provisional return for the months of July 2017 to June 2018 | Monthly | 20th of the next month |
1.2. A dealer opting for composition scheme:
A composition dealer will enjoy the benefits of lesser returns & compliance along with payment of taxes at nominal rates. A composition dealer will file only 2 returns:
| Return Form | Particulars | Interval | Due Date |
| GSTR-4 | Return for compounding taxable person | Quarterly | 18th of the month succeeding quarter** |
| GSTR-9A | Annual Return | Monthly | 31st December of next financial year |
1.3. Returns to be filed by certain specific registered dealers:
| GSTR-5 | Return for Non-Resident foreign taxable person | Monthly | 20th of the next month*** |
| GSTR-5A | Return for Non-resident persons providing OIDAR services | 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-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 |
* Registered persons having aggregate turnover of up to `1.5 Crore in the preceding financial year or the current financial year shall furnish GSTR-1on a quarterly basis.
Other Registered persons having aggregate turnover of more than `1.5 Crore shall furnish these returns on a monthly basis.
Filing of GSTR-2 and GSTR-3 has been postponed till a further announcement in this regard is made.
Note: Due dates have not been notified for GSTR-2 and GSTR-3 for any of the months.
Taxpayer need not file GSTR-2 and GSTR-3 for any of the months from July 2017 until a notification is issued in this regard mentioning the due dates.
Till such time, Form GSTR-3B is required to be filed by tax payers instead of Form GSTR-3.